Características dos sistemas de controle gerencial em organizações públicas
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UNIGRANRIO |
Texto Completo: | http://localhost:8080/tede/handle/tede/206 |
Resumo: | The present study is aimed to identify the level of proximity or distance from management control systems designed by IBGE and IPEA, both public, non-profit Brazilian organizations, to the theoretical framework developed for this research. In order to do so, it was applied a qualitative, exploratory-type research in the format of a case study, whose data was obtained by means of interviews and research with public and private documents, then processed using documentary and content analysis. The theoretical reference addressed the topics of management control system; artifacts of the management control system; performance indicators; basis, and federal public management systems. Based on the documents and the interviews, it was possible to conclude that, from the standpoint of organizational goals, of the budget was a tool for planning and control, the chronological organization of the planning, programming, budgeting and performance evaluation, the use of nonmonetary variables as part of the formal control system, and the creation of conditions to foster goal congruence, IBGE is closer to the management control systems considered effective and addressed in the theoretical framework of this research when compared to the IPEA. It is expected that the analysis conducted in this work can contribute to the improvement of the management control systems of the two institutions, and encourage other public agencies to use more effective management control systems. |
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Gomes, Josir SimeoneGomes, Josir SimeoneRezende, José Francisco de CarvalhoSantos, Waldir Jorge Ladeira dosGomes, Julio Antonio da Silva2018-07-12T13:19:25Z2016-02-16GOMES, Julio Antonio da Silva. Características dos sistemas de controle gerencial em organizações públicas. 2016. 173 f. Dissertação (Mestrado em Administração) - Universidade do Grande Rio "Prof. José de Souza Herdy", Rio de Janeiro, 2016.http://localhost:8080/tede/handle/tede/206The present study is aimed to identify the level of proximity or distance from management control systems designed by IBGE and IPEA, both public, non-profit Brazilian organizations, to the theoretical framework developed for this research. In order to do so, it was applied a qualitative, exploratory-type research in the format of a case study, whose data was obtained by means of interviews and research with public and private documents, then processed using documentary and content analysis. The theoretical reference addressed the topics of management control system; artifacts of the management control system; performance indicators; basis, and federal public management systems. Based on the documents and the interviews, it was possible to conclude that, from the standpoint of organizational goals, of the budget was a tool for planning and control, the chronological organization of the planning, programming, budgeting and performance evaluation, the use of nonmonetary variables as part of the formal control system, and the creation of conditions to foster goal congruence, IBGE is closer to the management control systems considered effective and addressed in the theoretical framework of this research when compared to the IPEA. It is expected that the analysis conducted in this work can contribute to the improvement of the management control systems of the two institutions, and encourage other public agencies to use more effective management control systems.Este trabalho teve como objetivo identificar o nível de proximidade ou afastamento existente entre os sistemas de controle gerencial projetados pelas organizações públicas sem fins lucrativos IBGE e IPEA com o referencial teórico desenvolvido para esta pesquisa. Para tal, foi empregada a pesquisa do tipo qualitativa, de natureza exploratória, abordada por meio de estudo de caso, com dados obtidos através de pesquisa a documentos públicos e internos e entrevistas e tratados por meio de análise documental e de conteúdo. O referencial teórico abordou os tópicos sistema de controle gerencial; artefatos do sistema de controle gerencial; indicadores de desempenho; fundações e sistemas da administração pública federal. Com base nos documentos e nas entrevistas, foi possível concluir que, sob o ponto de vista dos objetivos organizacionais; do orçamento como instrumento de planejamento e controle; da organização cronológica do planejamento, programação, orçamento e avaliação de desempenho; do uso de variáveis não monetárias como parte do sistema de controle formal e da criação de condições que favoreçam ao goal congruence, o IBGE se encontra mais próximo dos sistemas de controle gerencial tidos como eficazes abordados no referencial teórico desta pesquisa, quando comparado ao IPEA. Espera-se que as análises contidas neste trabalho possam contribuir para o aprimoramento dos sistemas de controle gerenciais das duas instituições, além de incentivar outros órgãos públicos a adotarem sistemas de controle gerencial mais eficazes.Submitted by Janser dos Santos Nascimento (janser.nascimento@unigranrio.com.br) on 2018-07-12T13:19:25Z No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Julio Antonio da Silva Gomes.pdf: 1874730 bytes, checksum: ca6ee8edaa7ae87ed992c0661728fa93 (MD5)Made available in DSpace on 2018-07-12T13:19:25Z (GMT). No. of bitstreams: 2 license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Julio Antonio da Silva Gomes.pdf: 1874730 bytes, checksum: ca6ee8edaa7ae87ed992c0661728fa93 (MD5) Previous issue date: 2016-02-16CNPqapplication/pdfporUniversidade do Grande RioPrograma de Pós-Graduacão em AdministraçãoUNIGRANRIOBrasilUnigranrio::Administraçãohttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessAdministraçãoSistemas de controle gerencialIBGEIPEAADMINISTRAÇÃOCaracterísticas dos sistemas de controle gerencial em organizações públicasinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Biblioteca Digital de Teses e Dissertações da UNIGRANRIOinstname:Universidade do Grande Rio (UNIGRANRIO)instacron:UNIGRANRIOLICENSElicense.txtlicense.txttext/plain; charset=utf-81982http://localhost:8080/tede/bitstream/tede/206/1/license.txt4a50535e8405f611398e6e2d408dbd1bMD51CC-LICENSElicense_urllicense_urltext/plain; charset=utf-849http://localhost:8080/tede/bitstream/tede/206/2/license_url4afdbb8c545fd630ea7db775da747b2fMD52license_textlicense_texttext/html; charset=utf-80http://localhost:8080/tede/bitstream/tede/206/3/license_textd41d8cd98f00b204e9800998ecf8427eMD53license_rdflicense_rdfapplication/rdf+xml; charset=utf-80http://localhost:8080/tede/bitstream/tede/206/4/license_rdfd41d8cd98f00b204e9800998ecf8427eMD54ORIGINALJulio Antonio da Silva Gomes.pdfJulio Antonio da Silva Gomes.pdfapplication/pdf1874730http://localhost:8080/tede/bitstream/tede/206/5/Julio+Antonio+da+Silva+Gomes.pdfca6ee8edaa7ae87ed992c0661728fa93MD55tede/2062018-07-12 10:19:25.904oai:localhost: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Biblioteca Digital de Teses e Dissertaçõeshttp://tede.unigranrio.edu.br/PUBhttp://tede.unigranrio.edu.br/oai/requestrepositorio@instituicao.br||repositorio@instituicao.bropendoar:2018-07-12T13:19:25Biblioteca Digital de Teses e Dissertações da UNIGRANRIO - Universidade do Grande Rio (UNIGRANRIO)false |
dc.title.por.fl_str_mv |
Características dos sistemas de controle gerencial em organizações públicas |
title |
Características dos sistemas de controle gerencial em organizações públicas |
spellingShingle |
Características dos sistemas de controle gerencial em organizações públicas Gomes, Julio Antonio da Silva Administração Sistemas de controle gerencial IBGE IPEA ADMINISTRAÇÃO |
title_short |
Características dos sistemas de controle gerencial em organizações públicas |
title_full |
Características dos sistemas de controle gerencial em organizações públicas |
title_fullStr |
Características dos sistemas de controle gerencial em organizações públicas |
title_full_unstemmed |
Características dos sistemas de controle gerencial em organizações públicas |
title_sort |
Características dos sistemas de controle gerencial em organizações públicas |
author |
Gomes, Julio Antonio da Silva |
author_facet |
Gomes, Julio Antonio da Silva |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Gomes, Josir Simeone |
dc.contributor.referee1.fl_str_mv |
Gomes, Josir Simeone |
dc.contributor.referee2.fl_str_mv |
Rezende, José Francisco de Carvalho |
dc.contributor.referee3.fl_str_mv |
Santos, Waldir Jorge Ladeira dos |
dc.contributor.author.fl_str_mv |
Gomes, Julio Antonio da Silva |
contributor_str_mv |
Gomes, Josir Simeone Gomes, Josir Simeone Rezende, José Francisco de Carvalho Santos, Waldir Jorge Ladeira dos |
dc.subject.por.fl_str_mv |
Administração Sistemas de controle gerencial IBGE IPEA |
topic |
Administração Sistemas de controle gerencial IBGE IPEA ADMINISTRAÇÃO |
dc.subject.cnpq.fl_str_mv |
ADMINISTRAÇÃO |
description |
The present study is aimed to identify the level of proximity or distance from management control systems designed by IBGE and IPEA, both public, non-profit Brazilian organizations, to the theoretical framework developed for this research. In order to do so, it was applied a qualitative, exploratory-type research in the format of a case study, whose data was obtained by means of interviews and research with public and private documents, then processed using documentary and content analysis. The theoretical reference addressed the topics of management control system; artifacts of the management control system; performance indicators; basis, and federal public management systems. Based on the documents and the interviews, it was possible to conclude that, from the standpoint of organizational goals, of the budget was a tool for planning and control, the chronological organization of the planning, programming, budgeting and performance evaluation, the use of nonmonetary variables as part of the formal control system, and the creation of conditions to foster goal congruence, IBGE is closer to the management control systems considered effective and addressed in the theoretical framework of this research when compared to the IPEA. It is expected that the analysis conducted in this work can contribute to the improvement of the management control systems of the two institutions, and encourage other public agencies to use more effective management control systems. |
publishDate |
2016 |
dc.date.issued.fl_str_mv |
2016-02-16 |
dc.date.accessioned.fl_str_mv |
2018-07-12T13:19:25Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
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masterThesis |
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publishedVersion |
dc.identifier.citation.fl_str_mv |
GOMES, Julio Antonio da Silva. Características dos sistemas de controle gerencial em organizações públicas. 2016. 173 f. Dissertação (Mestrado em Administração) - Universidade do Grande Rio "Prof. José de Souza Herdy", Rio de Janeiro, 2016. |
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http://localhost:8080/tede/handle/tede/206 |
identifier_str_mv |
GOMES, Julio Antonio da Silva. Características dos sistemas de controle gerencial em organizações públicas. 2016. 173 f. Dissertação (Mestrado em Administração) - Universidade do Grande Rio "Prof. José de Souza Herdy", Rio de Janeiro, 2016. |
url |
http://localhost:8080/tede/handle/tede/206 |
dc.language.iso.fl_str_mv |
por |
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por |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by-nc-nd/4.0/ |
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openAccess |
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Universidade do Grande Rio |
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Programa de Pós-Graduacão em Administração |
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UNIGRANRIO |
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Brasil |
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Unigranrio::Administração |
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Universidade do Grande Rio |
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