Sustainability in the Use of Public Resources According to IFAC and CIPFA: an analysis of public governance practice C – definition of results in terms of sustainable economic, social and environmental benefits

• Autor(a) principal: Ribeiro, Patricia Gava
• Data de Publicação: 2020
• Outros Autores: Ishikawa, Gerson, Lima, Isaura Alberton de, Nascimento Neto, Paulo, Rasoto, Vanessa Ishikawa
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Cadernos de Prospecção (Online)
• Texto Completo: https://periodicos.ufba.br/index.php/nit/article/view/33607
• topic: Propriedade Intelectual; Governança Pública; Intellectual Property; Public Governance; Technological Innovation Center.

The Innovation Law established the obligation to create Technological Innovation Centers (NITs) in Scientific, Technological and Innovation Institutions (ICTs). Such bodies are responsible for the management of intellectual property (IP) in these institutions. Among these bodies are the public universities, what justify the interest in examining them from the perspective of public governance, seeking to analyze specifically the issue of the sustainability in the use of available public resources. In view of that, it was used the International Framework Report: Good Governance in the Public Sector, published in 2014 by the International Federation of Accountants (IFAC) and the Chartered Institute of Public Finance and Accounting (CIPFA), focusing on the specific analysis of practice C: Defining results in terms of sustainable economic, social and environmental benefits. After the data analysis of the survey and the public information linked to the reports and websites of the institutions from the 30 public universities participating in the study, it is inferred that there is no relationship between the practice indicator C and the results of the NITs, as well as it was verified  the incipience of such bodies in the sustainable use of public resources.