Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFG |
Texto Completo: | http://repositorio.bc.ufg.br/tede/handle/tede/13169 |
Resumo: | During the SARS-CoV-2 pandemic, there was flexibiiity in the ways of acquiring products and services to meet the emergency situation that Brazii was experiencing, with this carne the need for greater disclosure of expenses in order to mitigate risks in Pubiic Administration. Bearing in mind that this is one of the objectives of Risk Management, the probiem of this research arose, which is to verify whether there is an association between risk management (RM) and the transparency of spending on the SARS-CoV-2 pandemic. The objective of this research is to verify whether there is an association between transparency in the pubiic sector and risk management during the pandemic period. This is a quantitative-quaii research. Data collection techniques were through questionnaires and search for information on government portais such as CGE, CGU, TCE. Data processing was carried out via Excei and statisticai anaiyzes were carried out using Stata16® statisticai software, using chi-square association and the Kendall tau-b test to verify the correiation between risk management and transparency. It was found that Braziiian States were concerned about compiying with the Transparency Law, creating portais to disclose expenses reiated to the pandemic, however, in the vast majority, the information is difficult to access and/or understand. The results of this study show that the impiementation of Risk Management in Braziiian States did not bring changes in the forms of accountabiiity, that is, it did not impact the transparency of spending on the SARS-CoV-2 pandemic. The contribution of this study stands out as the attempt to estabiish a reiationship between risk management and pubiic transparency. |
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Machado, Michele Rílany Rodrigueshttp://lattes.cnpq.br/8001352972115912Machado, Michele Rílany RodriguesRosim, DanielaSilva, Júlio Orestes dahttp://lattes.cnpq.br/5745321232160401Rosa, Aline de Freitas Valadão2023-12-11T11:31:24Z2023-12-11T11:31:24Z2023-10-04ROSA, A. F. V. Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros. 2023. 69 f. Dissertação (Mestrado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2023.http://repositorio.bc.ufg.br/tede/handle/tede/13169During the SARS-CoV-2 pandemic, there was flexibiiity in the ways of acquiring products and services to meet the emergency situation that Brazii was experiencing, with this carne the need for greater disclosure of expenses in order to mitigate risks in Pubiic Administration. Bearing in mind that this is one of the objectives of Risk Management, the probiem of this research arose, which is to verify whether there is an association between risk management (RM) and the transparency of spending on the SARS-CoV-2 pandemic. The objective of this research is to verify whether there is an association between transparency in the pubiic sector and risk management during the pandemic period. This is a quantitative-quaii research. Data collection techniques were through questionnaires and search for information on government portais such as CGE, CGU, TCE. Data processing was carried out via Excei and statisticai anaiyzes were carried out using Stata16® statisticai software, using chi-square association and the Kendall tau-b test to verify the correiation between risk management and transparency. It was found that Braziiian States were concerned about compiying with the Transparency Law, creating portais to disclose expenses reiated to the pandemic, however, in the vast majority, the information is difficult to access and/or understand. The results of this study show that the impiementation of Risk Management in Braziiian States did not bring changes in the forms of accountabiiity, that is, it did not impact the transparency of spending on the SARS-CoV-2 pandemic. The contribution of this study stands out as the attempt to estabiish a reiationship between risk management and pubiic transparency.Durante a pandemia do vírus SARS-CoV-2 houve flexibilização nas formas de aquisição de produtos e serviços, para atender à situação emergencial que o Brasil vivia, e com isso veio a necessidade de maior divulgação dos gastos, a fim de mitigar os riscos na Administração Pública. Tendo em vista que esse é um dos objetivos da gestão de riscos, surgiu então o problema desta pesquisa, que é verificar se existe associação entre gestão de riscos e transparência dos gastos com a pandemia do SARS-CoV-2. O objetivo desta pesquisa é verificar se existe associação entre transparência no setor público e gestão de riscos no período pandêmico. Trata-se de uma pesquisa quanti-qualitativa. As técnicas de coleta de dados foram através de questionário e busca de informações em portais governamentais, tais como a Controladoria-Geral do Estado (CGE), a Controladoria-Geral da União (CGU) e o Tribunal de Contas do Estado (TCE). O tratamento dos dados foi realizado via Excel, e as análises estatísticas foram feitas via software estatístico Stata 16®, através de teste de média. Verificou-se que os Estados brasileiros se preocuparam em cumprir a Lei de Transparência, divulgando em seus portais governamentais os gastos com a pandemia, contudo, na grande maioria, as informações são de difícil acesso e/ou entendimento. Os resultados deste estudo evidenciam que a implementação da gestão de riscos nos Estados brasileiros não trouxe alterações nas formas de prestação de contas, ou seja, não impactou na transparência dos gastos com a pandemia do SARS-CoV-2. Destaca-se como contribuição deste estudo a tentativa de estabelecer uma relação entre gestão de riscos e transparência pública.Submitted by Onia Arantes Albuquerque (onia.ufg@gmail.com) on 2023-12-08T14:12:07Z workflow start=Step: editstep - action:claimaction No. of bitstreams: 2 Dissertação - Aline de Freitas Valadão Rosa - 2023.pdf: 16686180 bytes, checksum: 555cbd13f4e65ebcb2d1dbc8c5baf9cf (MD5) license_rdf: 805 bytes, checksum: 4460e5956bc1d1639be9ae6146a50347 (MD5)Step: editstep - action:editaction Approved for entry into archive by Luciana Ferreira(lucgeral@gmail.com) on 2023-12-11T11:31:24Z (GMT)Made available in DSpace on 2023-12-11T11:31:24Z (GMT). No. of bitstreams: 2 Dissertação - Aline de Freitas Valadão Rosa - 2023.pdf: 16686180 bytes, checksum: 555cbd13f4e65ebcb2d1dbc8c5baf9cf (MD5) license_rdf: 805 bytes, checksum: 4460e5956bc1d1639be9ae6146a50347 (MD5) Previous issue date: 2023-10-04porUniversidade Federal de GoiásPrograma de Pós-graduação em Ciências Contábeis (FACE)UFGBrasilFaculdade de Administração, Ciências Contábeis e Ciências Econômicas - FACE (RMG)Attribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessCovid-19Gestão de riscoSetor públicoTransparênciaRisk managementPublic sectorTransparencyCIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISGestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileirosRisk management and transparency of spending with the sars-cov2 pandemic: a study in Brazilian Statesinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional da UFGinstname:Universidade Federal de Goiás (UFG)instacron:UFGORIGINALDissertação - Aline de Freitas Valadão Rosa - 2023.pdfDissertação - Aline de Freitas Valadão Rosa - 2023.pdfapplication/pdf16686180http://repositorio.bc.ufg.br/tede/bitstreams/2dd79fb8-f1db-4949-aaac-42f680333da3/download555cbd13f4e65ebcb2d1dbc8c5baf9cfMD51LICENSElicense.txtlicense.txttext/plain; charset=utf-81748http://repositorio.bc.ufg.br/tede/bitstreams/15e02d4e-0230-47c9-a087-059af103bd5a/download8a4605be74aa9ea9d79846c1fba20a33MD52CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8805http://repositorio.bc.ufg.br/tede/bitstreams/c8569ae4-ed1c-4af9-9744-8ad5cf3b77fd/download4460e5956bc1d1639be9ae6146a50347MD53tede/131692023-12-11 08:31:24.683http://creativecommons.org/licenses/by-nc-nd/4.0/Attribution-NonCommercial-NoDerivatives 4.0 Internationalopen.accessoai:repositorio.bc.ufg.br:tede/13169http://repositorio.bc.ufg.br/tedeRepositório InstitucionalPUBhttp://repositorio.bc.ufg.br/oai/requesttasesdissertacoes.bc@ufg.bropendoar:2023-12-11T11:31:24Repositório Institucional da UFG - Universidade Federal de Goiás (UFG)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 |
dc.title.none.fl_str_mv |
Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros |
dc.title.alternative.eng.fl_str_mv |
Risk management and transparency of spending with the sars-cov2 pandemic: a study in Brazilian States |
title |
Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros |
spellingShingle |
Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros Rosa, Aline de Freitas Valadão Covid-19 Gestão de risco Setor público Transparência Risk management Public sector Transparency CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros |
title_full |
Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros |
title_fullStr |
Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros |
title_full_unstemmed |
Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros |
title_sort |
Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros |
author |
Rosa, Aline de Freitas Valadão |
author_facet |
Rosa, Aline de Freitas Valadão |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Machado, Michele Rílany Rodrigues |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/8001352972115912 |
dc.contributor.referee1.fl_str_mv |
Machado, Michele Rílany Rodrigues |
dc.contributor.referee2.fl_str_mv |
Rosim, Daniela |
dc.contributor.referee3.fl_str_mv |
Silva, Júlio Orestes da |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/5745321232160401 |
dc.contributor.author.fl_str_mv |
Rosa, Aline de Freitas Valadão |
contributor_str_mv |
Machado, Michele Rílany Rodrigues Machado, Michele Rílany Rodrigues Rosim, Daniela Silva, Júlio Orestes da |
dc.subject.por.fl_str_mv |
Covid-19 Gestão de risco Setor público Transparência |
topic |
Covid-19 Gestão de risco Setor público Transparência Risk management Public sector Transparency CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Risk management Public sector Transparency |
dc.subject.cnpq.fl_str_mv |
CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
During the SARS-CoV-2 pandemic, there was flexibiiity in the ways of acquiring products and services to meet the emergency situation that Brazii was experiencing, with this carne the need for greater disclosure of expenses in order to mitigate risks in Pubiic Administration. Bearing in mind that this is one of the objectives of Risk Management, the probiem of this research arose, which is to verify whether there is an association between risk management (RM) and the transparency of spending on the SARS-CoV-2 pandemic. The objective of this research is to verify whether there is an association between transparency in the pubiic sector and risk management during the pandemic period. This is a quantitative-quaii research. Data collection techniques were through questionnaires and search for information on government portais such as CGE, CGU, TCE. Data processing was carried out via Excei and statisticai anaiyzes were carried out using Stata16® statisticai software, using chi-square association and the Kendall tau-b test to verify the correiation between risk management and transparency. It was found that Braziiian States were concerned about compiying with the Transparency Law, creating portais to disclose expenses reiated to the pandemic, however, in the vast majority, the information is difficult to access and/or understand. The results of this study show that the impiementation of Risk Management in Braziiian States did not bring changes in the forms of accountabiiity, that is, it did not impact the transparency of spending on the SARS-CoV-2 pandemic. The contribution of this study stands out as the attempt to estabiish a reiationship between risk management and pubiic transparency. |
publishDate |
2023 |
dc.date.accessioned.fl_str_mv |
2023-12-11T11:31:24Z |
dc.date.available.fl_str_mv |
2023-12-11T11:31:24Z |
dc.date.issued.fl_str_mv |
2023-10-04 |
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 |
ROSA, A. F. V. Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros. 2023. 69 f. Dissertação (Mestrado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2023. |
dc.identifier.uri.fl_str_mv |
http://repositorio.bc.ufg.br/tede/handle/tede/13169 |
identifier_str_mv |
ROSA, A. F. V. Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros. 2023. 69 f. Dissertação (Mestrado em Ciências Contábeis) - Faculdade de Administração, Ciências Contábeis e Ciências Econômicas, Universidade Federal de Goiás, Goiânia, 2023. |
url |
http://repositorio.bc.ufg.br/tede/handle/tede/13169 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Attribution-NonCommercial-NoDerivatives 4.0 International http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal de Goiás |
dc.publisher.program.fl_str_mv |
Programa de Pós-graduação em Ciências Contábeis (FACE) |
dc.publisher.initials.fl_str_mv |
UFG |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Faculdade de Administração, Ciências Contábeis e Ciências Econômicas - FACE (RMG) |
publisher.none.fl_str_mv |
Universidade Federal de Goiás |
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