Governança no setor público: um estudo de caso no município de São Caetano do Sul
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://tede2.pucsp.br/handle/handle/1775 |
Resumo: | The need to keep up the fast evolution in the developmental process make that being proposed several mechanisms that help to the achievement of such needs. Among these mechanisms we highlight the Corporate Governance, a concept that preaches the practice of equity, ethic, transparency and responsability in the conduct of the management in organizations, in order to provide sustainability and longevity to them. When referring to the adoption of practices that preach these concepts, we understand that these recommendations derive from conflicts that occur within organizations, arising from imperfectly symmetrical interests between managers and owners of capital, these conflicts are called Agency Conflicts; And in this context, the using of practices of corporate governance is presented as a way to make pleasant such conflicts Mapping a parallel between private administration and public administration also see the existence of conflicts of similar interests, but in this case, between public managers and citizens and by analogy we can conclude that the use of the mentioned corporate governance practices in public administration, also help to make pleasant such conflicts. Starting this assumption associated with growing concern expressed in several parts of the world to encourage the adoption of corporate governance practices in public management, we build on for the present work, a study published by the Public Sector Committee in together with the International Federation of Accountants (PSC IFAC) called Study 13 in which there is a discussion on the topic Corporate Governance and Public Management. To prepare this, we conducted a case study based on the city of São Caetano do Sul, for present the peculiar characteristics to a Brazilian city and set out to examine the management of the current administration (2008/2009) with the objective of confront the management practices adopted by management publishes sulsancaetanense with the recommendations of corporate governance practices in public administration developed in the study 13 of PSC / IFAC. The results achieved through the present, indicate that public management has been progressively adopting the corporate governance practices recommended in the study 13, but needs to improve the way given to practices of ACCOUNTABILITY AND DISCLOSURE that testify that need to be better enforced, so we conclude the present with recommendations that may contribute to enhance such practices, aiming so, awake the interest of the other researchers for issues related to the theme of our research |
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Oliveira, Antonio Benedito Silvahttp://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4445525T3Vieira, Andréa Marissol dos Santos2016-04-25T18:40:45Z2010-08-232010-05-30Vieira, Andréa Marissol dos Santos. Governança no setor público: um estudo de caso no município de São Caetano do Sul. 2010. 109 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2010.https://tede2.pucsp.br/handle/handle/1775The need to keep up the fast evolution in the developmental process make that being proposed several mechanisms that help to the achievement of such needs. Among these mechanisms we highlight the Corporate Governance, a concept that preaches the practice of equity, ethic, transparency and responsability in the conduct of the management in organizations, in order to provide sustainability and longevity to them. When referring to the adoption of practices that preach these concepts, we understand that these recommendations derive from conflicts that occur within organizations, arising from imperfectly symmetrical interests between managers and owners of capital, these conflicts are called Agency Conflicts; And in this context, the using of practices of corporate governance is presented as a way to make pleasant such conflicts Mapping a parallel between private administration and public administration also see the existence of conflicts of similar interests, but in this case, between public managers and citizens and by analogy we can conclude that the use of the mentioned corporate governance practices in public administration, also help to make pleasant such conflicts. Starting this assumption associated with growing concern expressed in several parts of the world to encourage the adoption of corporate governance practices in public management, we build on for the present work, a study published by the Public Sector Committee in together with the International Federation of Accountants (PSC IFAC) called Study 13 in which there is a discussion on the topic Corporate Governance and Public Management. To prepare this, we conducted a case study based on the city of São Caetano do Sul, for present the peculiar characteristics to a Brazilian city and set out to examine the management of the current administration (2008/2009) with the objective of confront the management practices adopted by management publishes sulsancaetanense with the recommendations of corporate governance practices in public administration developed in the study 13 of PSC / IFAC. The results achieved through the present, indicate that public management has been progressively adopting the corporate governance practices recommended in the study 13, but needs to improve the way given to practices of ACCOUNTABILITY AND DISCLOSURE that testify that need to be better enforced, so we conclude the present with recommendations that may contribute to enhance such practices, aiming so, awake the interest of the other researchers for issues related to the theme of our researchA necessidade de acompanhar a rápida evolução no processo desenvolvimentista faz com que sejam propostos vários mecanismos que auxiliem o alcance de tais necessidades. Dentre estes mecanismos destacamos a Governança Corporativa, conceito que prega a prática da equidade, ética, transparência e responsabilidade na condução da gestão nas organizações, visando prover sustentabilidade e longevidade às mesmas. Quando nos referimos à adoção de práticas que pregam estes conceitos, entendemos que tais recomendações derivam de conflitos que ocorrem no interior das organizações, advindos de interesses imperfeitamente simétricos entre gestores e donos do capital, esses conflitos são chamados Conflitos de Agência; E neste contexto, o emprego de práticas de Governança Corporativa apresenta-se como forma de buscar amenizar tais conflitos. Traçando um paralelo entre administração privada e administração pública percebe-se também a existência de conflitos de interesses similares, más neste caso, entre gestores públicos e cidadãos e por analogia pode-se concluir que o emprego das mencionadas práticas de Governança Corporativa na administração pública, contribuiria também para amenizar tais conflitos. Partindo deste pressuposto aliado a preocupação crescente manifestada em diversas partes do mundo de incentivos à adoção de práticas de governança corporativa na gestão pública, tomamos por base para a realização do presente trabalho, um estudo publicado pelo Public Sector Committee em conjunto com a International Federation of Accountants (PSC/IFAC) denominado Estudo 13 no qual encontramos a discussão acerca do tema Governança Corporativa e Gestão Pública. Para a elaboração deste, realizamos um estudo de caso tendo como base o município de São Caetano do Sul, por apresentar características peculiares a um Município Brasileiro e nos propusemos a analisar a gestão da atual administração (2008/2009) com o objetivo de confrontar as práticas de gestão adotadas pela gestão publica sulsancaetanense com as recomendações de práticas de governança corporativa na gestão pública elaboradas no Estudo 13 do PSC/IFAC. Os resultados auferidos com o presente indicam que a gestão pública vem adotando de maneira progressiva as práticas de governança corporativa recomendadas no estudo 13, más que necessita aprimorar a maneira dispensada às práticas de ACCOUNTABILITY E DISCLOSURE que atestamos necessitam ser melhores aplicadas, portanto concluímos o presente com recomendações que possam contribuir para otimizar tais práticas, objetivando assim, despertar o interesse dos demais pesquisadores para assuntos correlatos ao tema de nossa pesquisaapplication/pdfhttp://tede2.pucsp.br/tede/retrieve/3025/Andrea%20Marissol%20dos%20Santos%20Vieira.pdf.jpgporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em Ciências Contábeis e AtuariaisPUC-SPBRCiências Cont. AtuariaisGovernança corporativaGestão públicaConflito de agênciaGovernanca corporativa -- Brasil -- Estudo de casosCorporate governancePublic managementAgency conflictsCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISGovernança no setor público: um estudo de caso no município de São Caetano do Sulinfo: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_SPTEXTAndrea Marissol dos Santos Vieira.pdf.txtAndrea Marissol dos Santos Vieira.pdf.txtExtracted texttext/plain218144https://repositorio.pucsp.br/xmlui/bitstream/handle/1775/3/Andrea%20Marissol%20dos%20Santos%20Vieira.pdf.txt6d25140c463a4c88db30d9eb4507754eMD53ORIGINALAndrea Marissol dos Santos Vieira.pdfapplication/pdf593637https://repositorio.pucsp.br/xmlui/bitstream/handle/1775/1/Andrea%20Marissol%20dos%20Santos%20Vieira.pdf667b110630468e762d424754a5e4a2d1MD51THUMBNAILAndrea Marissol dos Santos Vieira.pdf.jpgAndrea Marissol dos Santos Vieira.pdf.jpgGenerated Thumbnailimage/jpeg1943https://repositorio.pucsp.br/xmlui/bitstream/handle/1775/2/Andrea%20Marissol%20dos%20Santos%20Vieira.pdf.jpgcc73c4c239a4c332d642ba1e7c7a9fb2MD52handle/17752022-04-27 09:49:15.131oai:repositorio.pucsp.br:handle/1775Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-04-27T12:49:15Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.por.fl_str_mv |
Governança no setor público: um estudo de caso no município de São Caetano do Sul |
title |
Governança no setor público: um estudo de caso no município de São Caetano do Sul |
spellingShingle |
Governança no setor público: um estudo de caso no município de São Caetano do Sul Vieira, Andréa Marissol dos Santos Governança corporativa Gestão pública Conflito de agência Governanca corporativa -- Brasil -- Estudo de casos Corporate governance Public management Agency conflicts CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Governança no setor público: um estudo de caso no município de São Caetano do Sul |
title_full |
Governança no setor público: um estudo de caso no município de São Caetano do Sul |
title_fullStr |
Governança no setor público: um estudo de caso no município de São Caetano do Sul |
title_full_unstemmed |
Governança no setor público: um estudo de caso no município de São Caetano do Sul |
title_sort |
Governança no setor público: um estudo de caso no município de São Caetano do Sul |
author |
Vieira, Andréa Marissol dos Santos |
author_facet |
Vieira, Andréa Marissol dos Santos |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Oliveira, Antonio Benedito Silva |
dc.contributor.authorLattes.fl_str_mv |
http://buscatextual.cnpq.br/buscatextual/visualizacv.do?id=K4445525T3 |
dc.contributor.author.fl_str_mv |
Vieira, Andréa Marissol dos Santos |
contributor_str_mv |
Oliveira, Antonio Benedito Silva |
dc.subject.por.fl_str_mv |
Governança corporativa Gestão pública Conflito de agência Governanca corporativa -- Brasil -- Estudo de casos |
topic |
Governança corporativa Gestão pública Conflito de agência Governanca corporativa -- Brasil -- Estudo de casos Corporate governance Public management Agency conflicts CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Corporate governance Public management Agency conflicts |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
The need to keep up the fast evolution in the developmental process make that being proposed several mechanisms that help to the achievement of such needs. Among these mechanisms we highlight the Corporate Governance, a concept that preaches the practice of equity, ethic, transparency and responsability in the conduct of the management in organizations, in order to provide sustainability and longevity to them. When referring to the adoption of practices that preach these concepts, we understand that these recommendations derive from conflicts that occur within organizations, arising from imperfectly symmetrical interests between managers and owners of capital, these conflicts are called Agency Conflicts; And in this context, the using of practices of corporate governance is presented as a way to make pleasant such conflicts Mapping a parallel between private administration and public administration also see the existence of conflicts of similar interests, but in this case, between public managers and citizens and by analogy we can conclude that the use of the mentioned corporate governance practices in public administration, also help to make pleasant such conflicts. Starting this assumption associated with growing concern expressed in several parts of the world to encourage the adoption of corporate governance practices in public management, we build on for the present work, a study published by the Public Sector Committee in together with the International Federation of Accountants (PSC IFAC) called Study 13 in which there is a discussion on the topic Corporate Governance and Public Management. To prepare this, we conducted a case study based on the city of São Caetano do Sul, for present the peculiar characteristics to a Brazilian city and set out to examine the management of the current administration (2008/2009) with the objective of confront the management practices adopted by management publishes sulsancaetanense with the recommendations of corporate governance practices in public administration developed in the study 13 of PSC / IFAC. The results achieved through the present, indicate that public management has been progressively adopting the corporate governance practices recommended in the study 13, but needs to improve the way given to practices of ACCOUNTABILITY AND DISCLOSURE that testify that need to be better enforced, so we conclude the present with recommendations that may contribute to enhance such practices, aiming so, awake the interest of the other researchers for issues related to the theme of our research |
publishDate |
2010 |
dc.date.available.fl_str_mv |
2010-08-23 |
dc.date.issued.fl_str_mv |
2010-05-30 |
dc.date.accessioned.fl_str_mv |
2016-04-25T18:40:45Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
Vieira, Andréa Marissol dos Santos. Governança no setor público: um estudo de caso no município de São Caetano do Sul. 2010. 109 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2010. |
dc.identifier.uri.fl_str_mv |
https://tede2.pucsp.br/handle/handle/1775 |
identifier_str_mv |
Vieira, Andréa Marissol dos Santos. Governança no setor público: um estudo de caso no município de São Caetano do Sul. 2010. 109 f. Dissertação (Mestrado em Ciências Cont. Atuariais) - Pontifícia Universidade Católica de São Paulo, São Paulo, 2010. |
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