Audit and social balance: the intrinsic potential of social control in benefiting from the development

Detalhes bibliográficos
Autor(a) principal: Patzlaff, Airton Carlos
Data de Publicação: 2016
Outros Autores: Santos, Gilson Ditzel, Perondi, Miguel Angelo, Patzlaff, Priscila Maria Gregolin
Tipo de documento: Artigo
Idioma: por
Título da fonte: Emancipação (Online)
Texto Completo: https://revistas.uepg.br/index.php/emancipacao/article/view/5128
Resumo: This article reveals the importance of social control in the pursuit of development, highlighting tools such as Audit and Social Balance in promoting a social control effective. Concepts like transparency and trust are used in the article, seeking instruments that stimulate the good governance and the development. Finally, it is clear that the Social Balance appears as an essential tool in achieving sustainability indicators (economic, social and environmental), and can improve audit processes and social control from the demonstratives produced through this important instrument of accountability. To achieve these objectives we used the deductive method, through a bibliographic and documentary research, which demonstrated as instruments of control contribute to the development, mainly in Public Administration.
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spelling Audit and social balance: the intrinsic potential of social control in benefiting from the developmentAuditoria e balanço social: o potencial intrínseco do controle social na promoção do desenvolvimento DesenvolvimentoSustentabilidadeTransparênciaBalanço Social.Development, Sustainability, Transparency, Social BalanceThis article reveals the importance of social control in the pursuit of development, highlighting tools such as Audit and Social Balance in promoting a social control effective. Concepts like transparency and trust are used in the article, seeking instruments that stimulate the good governance and the development. Finally, it is clear that the Social Balance appears as an essential tool in achieving sustainability indicators (economic, social and environmental), and can improve audit processes and social control from the demonstratives produced through this important instrument of accountability. To achieve these objectives we used the deductive method, through a bibliographic and documentary research, which demonstrated as instruments of control contribute to the development, mainly in Public Administration. Resumo: O presente artigo busca elucidar a importância do controle social na promoção do desenvolvimento, discorrendo acerca de ferramentas como auditoria e Balanço Social no mister de promover um controle social efetivo. Conceitos como transparência e confiança são utilizados no artigo sob o viés do desenvolvimento, buscando alternativas e instrumentos que alavanquem a boa governança. Com efeito, nota-se que o Balanço Social surge como ferramenta essencial na captação e análise de indicadores de sustentabilidade (dimensões econômicas, sociais e ambientais), sendo possível aperfeiçoar os processos de auditoria e controle social a partir dos demonstrativos produzidos por meio deste importante instrumento de accountability. Para desenvolver a pesquisa em questão, empregou-se o método dedutivo, tendo como principais procedimentos metodológicos a pesquisa bibliográfica e documental, as quais permitiram demonstrar - ao final do estudo - como os instrumentos de controle podem contribuir para o desenvolvimento, notadamente na seara da Administração Pública. Palavras-chave: Desenvolvimento, Sustentabilidade, Transparência, Balanço Social.   Abstract:  Keywords: . Universidade Estadual de Ponta Grossa2016-03-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistas.uepg.br/index.php/emancipacao/article/view/512810.5212/Emancipacao.v.14i2.0002Emancipação; v. 14 n. 2 (2014); 187-2001982-7814reponame:Emancipação (Online)instname:Universidade Estadual de Ponta Grossa (UEPG)instacron:UEPGporhttps://revistas.uepg.br/index.php/emancipacao/article/view/5128/4958Copyright (c) 2016 Emancipaçãohttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessPatzlaff, Airton CarlosSantos, Gilson DitzelPerondi, Miguel AngeloPatzlaff, Priscila Maria Gregolin2024-04-09T14:26:23Zoai:uepg.br:article/5128Revistahttps://www.revistas2.uepg.br/index.php/emancipacaoPUBhttps://www.revistas2.uepg.br/index.php/emancipacao/oaiemancipacao@uepg.br||revistaemancipacao@yahoo.com.br1982-78141519-7611opendoar:2024-04-09T14:26:23Emancipação (Online) - Universidade Estadual de Ponta Grossa (UEPG)false
dc.title.none.fl_str_mv Audit and social balance: the intrinsic potential of social control in benefiting from the development
Auditoria e balanço social: o potencial intrínseco do controle social na promoção do desenvolvimento
title Audit and social balance: the intrinsic potential of social control in benefiting from the development
spellingShingle Audit and social balance: the intrinsic potential of social control in benefiting from the development
Patzlaff, Airton Carlos
Desenvolvimento
Sustentabilidade
Transparência
Balanço Social.
Development, Sustainability, Transparency, Social Balance
title_short Audit and social balance: the intrinsic potential of social control in benefiting from the development
title_full Audit and social balance: the intrinsic potential of social control in benefiting from the development
title_fullStr Audit and social balance: the intrinsic potential of social control in benefiting from the development
title_full_unstemmed Audit and social balance: the intrinsic potential of social control in benefiting from the development
title_sort Audit and social balance: the intrinsic potential of social control in benefiting from the development
author Patzlaff, Airton Carlos
author_facet Patzlaff, Airton Carlos
Santos, Gilson Ditzel
Perondi, Miguel Angelo
Patzlaff, Priscila Maria Gregolin
author_role author
author2 Santos, Gilson Ditzel
Perondi, Miguel Angelo
Patzlaff, Priscila Maria Gregolin
author2_role author
author
author
dc.contributor.author.fl_str_mv Patzlaff, Airton Carlos
Santos, Gilson Ditzel
Perondi, Miguel Angelo
Patzlaff, Priscila Maria Gregolin
dc.subject.por.fl_str_mv Desenvolvimento
Sustentabilidade
Transparência
Balanço Social.
Development, Sustainability, Transparency, Social Balance
topic Desenvolvimento
Sustentabilidade
Transparência
Balanço Social.
Development, Sustainability, Transparency, Social Balance
description This article reveals the importance of social control in the pursuit of development, highlighting tools such as Audit and Social Balance in promoting a social control effective. Concepts like transparency and trust are used in the article, seeking instruments that stimulate the good governance and the development. Finally, it is clear that the Social Balance appears as an essential tool in achieving sustainability indicators (economic, social and environmental), and can improve audit processes and social control from the demonstratives produced through this important instrument of accountability. To achieve these objectives we used the deductive method, through a bibliographic and documentary research, which demonstrated as instruments of control contribute to the development, mainly in Public Administration.
publishDate 2016
dc.date.none.fl_str_mv 2016-03-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado pelos pares
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistas.uepg.br/index.php/emancipacao/article/view/5128
10.5212/Emancipacao.v.14i2.0002
url https://revistas.uepg.br/index.php/emancipacao/article/view/5128
identifier_str_mv 10.5212/Emancipacao.v.14i2.0002
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revistas.uepg.br/index.php/emancipacao/article/view/5128/4958
dc.rights.driver.fl_str_mv Copyright (c) 2016 Emancipação
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Emancipação
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Estadual de Ponta Grossa
publisher.none.fl_str_mv Universidade Estadual de Ponta Grossa
dc.source.none.fl_str_mv Emancipação; v. 14 n. 2 (2014); 187-200
1982-7814
reponame:Emancipação (Online)
instname:Universidade Estadual de Ponta Grossa (UEPG)
instacron:UEPG
instname_str Universidade Estadual de Ponta Grossa (UEPG)
instacron_str UEPG
institution UEPG
reponame_str Emancipação (Online)
collection Emancipação (Online)
repository.name.fl_str_mv Emancipação (Online) - Universidade Estadual de Ponta Grossa (UEPG)
repository.mail.fl_str_mv emancipacao@uepg.br||revistaemancipacao@yahoo.com.br
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