Governança para a administração pública federal: avaliação das práticas das universidades federais da Região Sul
Autor(a) principal: | |
---|---|
Data de Publicação: | 2022 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Manancial - Repositório Digital da UFSM |
Texto Completo: | http://repositorio.ufsm.br/handle/1/24010 |
Resumo: | A scenario of constant transformations demands from public managers new ways of managing the public sector, it’s up for public managers understanding society's needs and implementing managerial concepts capable of carrying out their policies and government programs in response to society's, aiming for an agile, transparent and consistent public management with the volume of resources that are competent. In this way, governance offers mechanisms and instruments capable of supporting public organizations towards a more efficient management focused on the public interest. Inserted in this context, and object of this study, are the federal universities. This paper aims to identify the best governance practices for federal universities in southern Brazil based on the governance principles and practices proposed by the International Federation of Accountants (IFAC) and the Chartered Institute of Public Finance and Accountancy (CIPFA) . With a study universe encompassing the eleven federal universities in southern Brazil, this work falls within the field of applied research and, according to its objectives, is classified as descriptive. Thus, a verification of three of the four dimensions of governance proposed by Study 13 (IFAC, 2011) was carried out on university websites, and a questionnaire was applied to the members of university councils to verify a fourth dimension. To collect data from the International Framework: Good Governance in the Public Sector (IFAC; CIPFA, 2014), a questionnaire was applied to the members of university councils. Among the main results, a medium level of adherence to the Study 13 model was identified, and a high level of adherence to the International Framework of good governance in the public sector. It was detected that the greatest strengths refer to the annual management and accounting reports, issued annually in accordance with a series of regulations that guarantee a standard in the presentation of these documents, which are important instruments of transparency and accountability of federal universities. Another positive point refers to the list of documentation implemented or developed, to a greater or lesser degree, by the institutions themselves, as well as the creation of bodies/sectors/commissions responsible for matters related to governance. Regarding the most deficient points, it was found that no university has an Audit Committee, a body that could act as an auxiliary instance and/or additional line of control, in view of the massive list of attributions covered by the Internal Audit bodies, which may run the risk of acting as the only instance of internal control in these institutions. Nor were found documents establishing the financial strategy. It was noted that the universities with the highest scores in one framework had the worst results in the other, which may represent a gap between the perception of the board of directors and the governance practices undertaken by the institutions. The results obtained indicate an evolution, since the research by Sales (2014), in the adoption of governance practices by universities, which suggests that the development is due to the intensification of regulations issued by the control bodies. This panorama provides support for proposing a model of good governance practices in federal universities. |
id |
UFSM_2a3d32d821da3eed280c96a6bd2db476 |
---|---|
oai_identifier_str |
oai:repositorio.ufsm.br:1/24010 |
network_acronym_str |
UFSM |
network_name_str |
Manancial - Repositório Digital da UFSM |
repository_id_str |
|
spelling |
Governança para a administração pública federal: avaliação das práticas das universidades federais da Região SulGovernance for federal public administration: evaluation of practices of federal universities in the Southern RegionBoas práticasGovernançaUniversidadesGood practicesGovernanceUniversitiesCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICAA scenario of constant transformations demands from public managers new ways of managing the public sector, it’s up for public managers understanding society's needs and implementing managerial concepts capable of carrying out their policies and government programs in response to society's, aiming for an agile, transparent and consistent public management with the volume of resources that are competent. In this way, governance offers mechanisms and instruments capable of supporting public organizations towards a more efficient management focused on the public interest. Inserted in this context, and object of this study, are the federal universities. This paper aims to identify the best governance practices for federal universities in southern Brazil based on the governance principles and practices proposed by the International Federation of Accountants (IFAC) and the Chartered Institute of Public Finance and Accountancy (CIPFA) . With a study universe encompassing the eleven federal universities in southern Brazil, this work falls within the field of applied research and, according to its objectives, is classified as descriptive. Thus, a verification of three of the four dimensions of governance proposed by Study 13 (IFAC, 2011) was carried out on university websites, and a questionnaire was applied to the members of university councils to verify a fourth dimension. To collect data from the International Framework: Good Governance in the Public Sector (IFAC; CIPFA, 2014), a questionnaire was applied to the members of university councils. Among the main results, a medium level of adherence to the Study 13 model was identified, and a high level of adherence to the International Framework of good governance in the public sector. It was detected that the greatest strengths refer to the annual management and accounting reports, issued annually in accordance with a series of regulations that guarantee a standard in the presentation of these documents, which are important instruments of transparency and accountability of federal universities. Another positive point refers to the list of documentation implemented or developed, to a greater or lesser degree, by the institutions themselves, as well as the creation of bodies/sectors/commissions responsible for matters related to governance. Regarding the most deficient points, it was found that no university has an Audit Committee, a body that could act as an auxiliary instance and/or additional line of control, in view of the massive list of attributions covered by the Internal Audit bodies, which may run the risk of acting as the only instance of internal control in these institutions. Nor were found documents establishing the financial strategy. It was noted that the universities with the highest scores in one framework had the worst results in the other, which may represent a gap between the perception of the board of directors and the governance practices undertaken by the institutions. The results obtained indicate an evolution, since the research by Sales (2014), in the adoption of governance practices by universities, which suggests that the development is due to the intensification of regulations issued by the control bodies. This panorama provides support for proposing a model of good governance practices in federal universities.Um cenário de constantes transformações exige dos gestores públicos novas formas de administrar o setor público, cabendo aos gestores públicos compreender as necessidades da sociedade e implementar conceitos gerenciais capazes de efetivarem suas políticas e seus programas de governo em resposta aos anseios da sociedade, objetivando por uma gestão pública ágil, transparente e condizente com o volume de recursos que são aplicados. Desse modo, a governança oferece mecanismos e instrumentos capazes de apoiar as organizações públicas em direção a uma gestão mais eficiente e voltada ao interesse público. Inseridas neste contexto, e objeto deste estudo, estão as universidades federais. Este trabalho tem por objetivo geral identificar quais são as melhores práticas de governança para as universidades federais da região sul do Brasil baseado nos princípios e práticas de governança propostos pela International Federation of Accountants (IFAC) e Chartered Institute of Public Finance and Accountancy (CIPFA). Com universo de estudo abrangendo as onze universidades federais da região Sul do Brasil, este trabalho se insere na área da pesquisa aplicada e, segundo seus objetivos, classifica-se como descritivo. Assim, foi realizado checklist de verificação de três das quatro dimensões de governança propostas pelo Study 13 (IFAC, 2011) nos sítios das universidades, e aplicação de questionário aos membros dos conselhos universitários para verificação de uma quarta dimensão. Para coleta de dados do International Framework: Good Governance in the Public Sector (IFAC; CIPFA, 2014) foi aplicado questionário aos membros dos conselhos universitários. Dentre os principais resultados identificou-se um nível de aderência médio ao modelo Study 13, e nível de aderência alto ao Framework internacional de boa governança no setor público. Detectou-se que as maiores forças se referem aos relatórios anuais de gestão e contábeis, emitidos anualmente de acordo com uma série de normativas que garantem um padrão na apresentação destes documentos, os quais são importantes instrumentos de transparência e prestação de contas das universidades federais. Outro ponto positivo se refere ao rol de documentação implementada ou desenvolvida, em maior ou menor grau, pelas próprias instituições, bem como a criação de órgãos/setores/comissões responsáveis por questões relacionadas à governança. Relativamente aos pontos mais deficientes, constatou-se que nenhuma universidade conta com Comitê de Auditoria, órgão este que poderia atuar como instância auxiliar e/ou linha adicional de controle, tendo em vista o rol massivo de atribuições abrangidas pelos órgãos de Auditoria Interna, que podem correr o risco de atuar como única instância de controle interno nestas instituições. Também não foram encontrados documentos que estabeleçam a estratégia financeira. Notou-se que as universidades com maiores pontuações em um framework obtiveram os piores resultados no outro, o que pode configurar um gap entre a percepção do corpo de conselheiros e as práticas de governança empreendidas pelas instituições. Os resultados obtidos indicam evolução, desde a pesquisa de Sales (2014), na adoção de práticas de governança pelas universidades, o que sugere que o desenvolvimento se deve à intensificação de normativas emitidas pelos órgãos de controle. Tal panorama deu subsídios para propor um modelo de boas práticas de governança em universidades federais.Universidade Federal de Santa MariaBrasilAdministração PúblicaUFSMPrograma de Pós-Graduação em Gestão de Organizações PúblicasCentro de Ciências Sociais e HumanasPinto, Nelson Guilherme Machadohttp://lattes.cnpq.br/5647891554789516Zucatto, Luís CarlosTristão, Pâmela AmadoMinuzzi, Danielle2022-04-04T13:59:43Z2022-04-04T13:59:43Z2022-01-14info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisapplication/pdfhttp://repositorio.ufsm.br/handle/1/24010porAttribution-NonCommercial-NoDerivatives 4.0 Internationalhttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessreponame:Manancial - Repositório Digital da UFSMinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSM2022-04-18T11:32:17Zoai:repositorio.ufsm.br:1/24010Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufsm.br/ONGhttps://repositorio.ufsm.br/oai/requestatendimento.sib@ufsm.br||tedebc@gmail.comopendoar:2022-04-18T11:32:17Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM)false |
dc.title.none.fl_str_mv |
Governança para a administração pública federal: avaliação das práticas das universidades federais da Região Sul Governance for federal public administration: evaluation of practices of federal universities in the Southern Region |
title |
Governança para a administração pública federal: avaliação das práticas das universidades federais da Região Sul |
spellingShingle |
Governança para a administração pública federal: avaliação das práticas das universidades federais da Região Sul Minuzzi, Danielle Boas práticas Governança Universidades Good practices Governance Universities CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
title_short |
Governança para a administração pública federal: avaliação das práticas das universidades federais da Região Sul |
title_full |
Governança para a administração pública federal: avaliação das práticas das universidades federais da Região Sul |
title_fullStr |
Governança para a administração pública federal: avaliação das práticas das universidades federais da Região Sul |
title_full_unstemmed |
Governança para a administração pública federal: avaliação das práticas das universidades federais da Região Sul |
title_sort |
Governança para a administração pública federal: avaliação das práticas das universidades federais da Região Sul |
author |
Minuzzi, Danielle |
author_facet |
Minuzzi, Danielle |
author_role |
author |
dc.contributor.none.fl_str_mv |
Pinto, Nelson Guilherme Machado http://lattes.cnpq.br/5647891554789516 Zucatto, Luís Carlos Tristão, Pâmela Amado |
dc.contributor.author.fl_str_mv |
Minuzzi, Danielle |
dc.subject.por.fl_str_mv |
Boas práticas Governança Universidades Good practices Governance Universities CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
topic |
Boas práticas Governança Universidades Good practices Governance Universities CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA |
description |
A scenario of constant transformations demands from public managers new ways of managing the public sector, it’s up for public managers understanding society's needs and implementing managerial concepts capable of carrying out their policies and government programs in response to society's, aiming for an agile, transparent and consistent public management with the volume of resources that are competent. In this way, governance offers mechanisms and instruments capable of supporting public organizations towards a more efficient management focused on the public interest. Inserted in this context, and object of this study, are the federal universities. This paper aims to identify the best governance practices for federal universities in southern Brazil based on the governance principles and practices proposed by the International Federation of Accountants (IFAC) and the Chartered Institute of Public Finance and Accountancy (CIPFA) . With a study universe encompassing the eleven federal universities in southern Brazil, this work falls within the field of applied research and, according to its objectives, is classified as descriptive. Thus, a verification of three of the four dimensions of governance proposed by Study 13 (IFAC, 2011) was carried out on university websites, and a questionnaire was applied to the members of university councils to verify a fourth dimension. To collect data from the International Framework: Good Governance in the Public Sector (IFAC; CIPFA, 2014), a questionnaire was applied to the members of university councils. Among the main results, a medium level of adherence to the Study 13 model was identified, and a high level of adherence to the International Framework of good governance in the public sector. It was detected that the greatest strengths refer to the annual management and accounting reports, issued annually in accordance with a series of regulations that guarantee a standard in the presentation of these documents, which are important instruments of transparency and accountability of federal universities. Another positive point refers to the list of documentation implemented or developed, to a greater or lesser degree, by the institutions themselves, as well as the creation of bodies/sectors/commissions responsible for matters related to governance. Regarding the most deficient points, it was found that no university has an Audit Committee, a body that could act as an auxiliary instance and/or additional line of control, in view of the massive list of attributions covered by the Internal Audit bodies, which may run the risk of acting as the only instance of internal control in these institutions. Nor were found documents establishing the financial strategy. It was noted that the universities with the highest scores in one framework had the worst results in the other, which may represent a gap between the perception of the board of directors and the governance practices undertaken by the institutions. The results obtained indicate an evolution, since the research by Sales (2014), in the adoption of governance practices by universities, which suggests that the development is due to the intensification of regulations issued by the control bodies. This panorama provides support for proposing a model of good governance practices in federal universities. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-04-04T13:59:43Z 2022-04-04T13:59:43Z 2022-01-14 |
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.uri.fl_str_mv |
http://repositorio.ufsm.br/handle/1/24010 |
url |
http://repositorio.ufsm.br/handle/1/24010 |
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.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Brasil Administração Pública UFSM Programa de Pós-Graduação em Gestão de Organizações Públicas Centro de Ciências Sociais e Humanas |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria Brasil Administração Pública UFSM Programa de Pós-Graduação em Gestão de Organizações Públicas Centro de Ciências Sociais e Humanas |
dc.source.none.fl_str_mv |
reponame:Manancial - Repositório Digital da UFSM instname:Universidade Federal de Santa Maria (UFSM) instacron:UFSM |
instname_str |
Universidade Federal de Santa Maria (UFSM) |
instacron_str |
UFSM |
institution |
UFSM |
reponame_str |
Manancial - Repositório Digital da UFSM |
collection |
Manancial - Repositório Digital da UFSM |
repository.name.fl_str_mv |
Manancial - Repositório Digital da UFSM - Universidade Federal de Santa Maria (UFSM) |
repository.mail.fl_str_mv |
atendimento.sib@ufsm.br||tedebc@gmail.com |
_version_ |
1805922136051679232 |