Accountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidade

Detalhes bibliográficos
Autor(a) principal: Oliveira, Sergio Luiz De
Data de Publicação: 2021
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/24869
Resumo: Widely discussed in the political sphere and throughout society, the theme of transparency has been given special attention to the entities of the “S” System, in order to make clear the actions of these entities and their managers. In a broad sense, the theme of transparency is associated with the theme of accountability, which refers to the responsibility of managers in the accountability process, who have been using electronic means for this purpose, creating the link "Transparency" on their websites, influenced by largely due to the determinations of the control bodies, CGU and TCU. It was found, throughout this work, that the measures adopted with the aim of transparency are not always satisfactory, in addition to validating the view of authors referenced in this work that the influences of the state and supervised bodies are the main motivators for the promotion of accountability. In this sense, this work sought to ascertain the level of transparency obtained by the entities that make up the S System, through a methodology adapted from Burgarelli (2015), used in studies on the same theme. This work, based on exploratory and descriptive research, used the portals of the entities of the S System, at the national level, raising the information inserted in the portals, in two aspects, quantitative, in compliance with the determinations that define the contents to be exposed, and qualitative, verifying how information is exposed, measuring the feasibility of access and use of data by interested parties. There was a need for improvements in the portals, especially with regard to the qualitative aspects of information, enabling access and use of data. As a result, the entities that make up the S System were classified by the level of transparency obtained by applying the aforementioned methodology. As for the quantitative aspects, there was a lack of data as required. There was also a big difference between the entities, in the way the information has been published. It is also noted, in line with the literature, that the evolution of accountability will occur as society is aware and involved, demanding accountability from public managers
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spelling Marion, José Carloshttp://lattes.cnpq.br/9690041868611427http://lattes.cnpq.br/3947880683942575Oliveira, Sergio Luiz De2022-02-22T17:20:35Z2022-02-22T17:20:35Z2021-10-28Oliveira, Sergio Luiz De. Accountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidade. 2021. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais da Pontifícia Universidade Católica de São Paulo, São Paulo, 2021.https://repositorio.pucsp.br/jspui/handle/handle/24869Widely discussed in the political sphere and throughout society, the theme of transparency has been given special attention to the entities of the “S” System, in order to make clear the actions of these entities and their managers. In a broad sense, the theme of transparency is associated with the theme of accountability, which refers to the responsibility of managers in the accountability process, who have been using electronic means for this purpose, creating the link "Transparency" on their websites, influenced by largely due to the determinations of the control bodies, CGU and TCU. It was found, throughout this work, that the measures adopted with the aim of transparency are not always satisfactory, in addition to validating the view of authors referenced in this work that the influences of the state and supervised bodies are the main motivators for the promotion of accountability. In this sense, this work sought to ascertain the level of transparency obtained by the entities that make up the S System, through a methodology adapted from Burgarelli (2015), used in studies on the same theme. This work, based on exploratory and descriptive research, used the portals of the entities of the S System, at the national level, raising the information inserted in the portals, in two aspects, quantitative, in compliance with the determinations that define the contents to be exposed, and qualitative, verifying how information is exposed, measuring the feasibility of access and use of data by interested parties. There was a need for improvements in the portals, especially with regard to the qualitative aspects of information, enabling access and use of data. As a result, the entities that make up the S System were classified by the level of transparency obtained by applying the aforementioned methodology. As for the quantitative aspects, there was a lack of data as required. There was also a big difference between the entities, in the way the information has been published. It is also noted, in line with the literature, that the evolution of accountability will occur as society is aware and involved, demanding accountability from public managersAmplamente discutido no meio político e por toda a sociedade, o tema transparência tem tido especial destaque para as entidades do Sistema “S”, a fim de transparecer as ações dessas entidades e de seus gestores. Associa-se ao tema transparência, em sentido amplo, o tema accountability, que remete a responsabilidade dos gestores no processo de prestação de contas, os quais vêm utilizando meios eletrônicos para este fim, criando em seus sítios o link “Transparência”, influenciados em grande medida pelas determinações dos órgãos de controle, CGU e TCU. Constatou-se, ao longo deste trabalho, que nem sempre as medidas adotadas com o fim da transparência são satisfatórias, além de validar a visão de autores referenciados neste trabalho de que as influências do estado e órgãos fiscalizados são os principais motivadores para a promoção da accountability. Nesse sentido, este trabalho buscou apurar o nível de transparência obtido pelas entidades que compõem o Sistema S, por meio de metodologia adaptada de Burgarelli (2015), empregada em estudos de mesmo tema. Este trabalho, baseado em pesquisa exploratória e descritiva, utilizou-se dos portais das entidades do Sistema S, em nível nacional, levantando as informações inseridas nos portais, em duas vertentes, quantitativa, em cumprimento às determinações que definem os conteúdos a serem expostos, e qualitativa, verificando a forma como são expostas as informações, medindo a viabilização de acesso e uso dos dados pelos interessados. Constatou-se a necessidade de melhorias nos portais, principalmente no que diz respeito aos aspectos qualitativos das informações, viabilizando o acesso e o uso dos dados. Como resultado as entidades que compõem o Sistema S foram classificadas pelo nível de transparência obtido mediante a aplicação da metodologia mencionada. Quanto aos aspectos quantitativos, verificou-se a ausência de dados como exigido. Apurou-se ainda grande diferença entre as entidades, na forma como vem sendo publicadas as informações. Nota-se, ainda, em consonância com a literatura, que a evolução da accountability ocorrerá na medida em que a sociedade estiver consciente e envolvida, cobrando dos gestores públicos a prestação de contasFAESP/SENARporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBrasilFaculdade de Economia, Administração, Contábeis e AtuariaisCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISAccountabilitySistema “S”TransparênciaPrestação de ContasAccountabilitySystem STransparencyAccountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidadeinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPORIGINALSergio Luiz de Oliveira.pdfapplication/pdf1953745https://repositorio.pucsp.br/xmlui/bitstream/handle/24869/1/Sergio%20Luiz%20de%20Oliveira.pdf7cfa68d331dfa2724548667ca62aeff9MD51TEXTSergio Luiz de Oliveira.pdf.txtSergio Luiz de Oliveira.pdf.txtExtracted texttext/plain179552https://repositorio.pucsp.br/xmlui/bitstream/handle/24869/2/Sergio%20Luiz%20de%20Oliveira.pdf.txt71685c96226e1dfd8a5c1a12dfb3aebeMD52THUMBNAILSergio Luiz de Oliveira.pdf.jpgSergio Luiz de Oliveira.pdf.jpgGenerated Thumbnailimage/jpeg1245https://repositorio.pucsp.br/xmlui/bitstream/handle/24869/3/Sergio%20Luiz%20de%20Oliveira.pdf.jpgf03be0f2f71c53a28c67a516c6af85fcMD53handle/248692022-02-23 12:24:13.484oai:repositorio.pucsp.br:handle/24869Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-02-23T15:24:13Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false
dc.title.pt_BR.fl_str_mv Accountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidade
title Accountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidade
spellingShingle Accountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidade
Oliveira, Sergio Luiz De
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
Accountability
Sistema “S”
Transparência
Prestação de Contas
Accountability
System S
Transparency
title_short Accountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidade
title_full Accountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidade
title_fullStr Accountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidade
title_full_unstemmed Accountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidade
title_sort Accountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidade
author Oliveira, Sergio Luiz De
author_facet Oliveira, Sergio Luiz De
author_role author
dc.contributor.advisor1.fl_str_mv Marion, José Carlos
dc.contributor.advisor1Lattes.fl_str_mv http://lattes.cnpq.br/9690041868611427
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/3947880683942575
dc.contributor.author.fl_str_mv Oliveira, Sergio Luiz De
contributor_str_mv Marion, José Carlos
dc.subject.cnpq.fl_str_mv CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
topic CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
Accountability
Sistema “S”
Transparência
Prestação de Contas
Accountability
System S
Transparency
dc.subject.por.fl_str_mv Accountability
Sistema “S”
Transparência
Prestação de Contas
dc.subject.eng.fl_str_mv Accountability
System S
Transparency
description Widely discussed in the political sphere and throughout society, the theme of transparency has been given special attention to the entities of the “S” System, in order to make clear the actions of these entities and their managers. In a broad sense, the theme of transparency is associated with the theme of accountability, which refers to the responsibility of managers in the accountability process, who have been using electronic means for this purpose, creating the link "Transparency" on their websites, influenced by largely due to the determinations of the control bodies, CGU and TCU. It was found, throughout this work, that the measures adopted with the aim of transparency are not always satisfactory, in addition to validating the view of authors referenced in this work that the influences of the state and supervised bodies are the main motivators for the promotion of accountability. In this sense, this work sought to ascertain the level of transparency obtained by the entities that make up the S System, through a methodology adapted from Burgarelli (2015), used in studies on the same theme. This work, based on exploratory and descriptive research, used the portals of the entities of the S System, at the national level, raising the information inserted in the portals, in two aspects, quantitative, in compliance with the determinations that define the contents to be exposed, and qualitative, verifying how information is exposed, measuring the feasibility of access and use of data by interested parties. There was a need for improvements in the portals, especially with regard to the qualitative aspects of information, enabling access and use of data. As a result, the entities that make up the S System were classified by the level of transparency obtained by applying the aforementioned methodology. As for the quantitative aspects, there was a lack of data as required. There was also a big difference between the entities, in the way the information has been published. It is also noted, in line with the literature, that the evolution of accountability will occur as society is aware and involved, demanding accountability from public managers
publishDate 2021
dc.date.issued.fl_str_mv 2021-10-28
dc.date.accessioned.fl_str_mv 2022-02-22T17:20:35Z
dc.date.available.fl_str_mv 2022-02-22T17:20:35Z
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dc.identifier.citation.fl_str_mv Oliveira, Sergio Luiz De. Accountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidade. 2021. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais da Pontifícia Universidade Católica de São Paulo, São Paulo, 2021.
dc.identifier.uri.fl_str_mv https://repositorio.pucsp.br/jspui/handle/handle/24869
identifier_str_mv Oliveira, Sergio Luiz De. Accountability e transparência no Sistema “S”: análise de conteúdo, publicização e comparabilidade. 2021. Dissertação (Mestrado em Ciências Contábeis e Atuariais) - Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais da Pontifícia Universidade Católica de São Paulo, São Paulo, 2021.
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