Control Mechanisms in Service Outsourcing Relationships in the Public Sector

Detalhes bibliográficos
Autor(a) principal: Neves, Tiago
Data de Publicação: 2022
Outros Autores: Gasparetto, Valdirene
Tipo de documento: Artigo
Idioma: por
eng
Título da fonte: Contabilidade, Gestão e Governança
DOI: 10.51341/cgg.v25iesp.2871
Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2871
Resumo: Objective: analyze the role of management control mechanisms in service outsourcing relationships in the public sector, considering the challenges of cooperation and coordination of activities. Method: qualitative research, based on interviews, a questionnaire, and triangulation of these data with documents, supported by a case study in a decentralized unit of the Public Ministry of Labor, with the analysis of outsourced cleaning and conservation services. Results: the services analyzed do not use specific assets, operate in an environment of moderate uncertainty, have easy-to-measure, and note very complex tasks, in addition to having moderate interdependence between the contracting organization and the contracted organizations. the use of formal and informal control instruments was observed. The results also suggest that the bureaucratic environment of these contracts can influence the configuration of management control mechanisms, with little flexibility for activities or relationships to develop beyond contractual terms. Originality/Relevance: the study contributes to the advancement of the scientific debate on the subject in public organizations and the Brazilian context. Theoretical/methodological contributions: the work adds to the literature by approaching the configuration of management control mechanisms in supplier-buyer relationships in public organizations. Social/management contributions: the results can help public sector organizations to understand the aspects that influence the configuration of the control system of their outsourced service contracts, in addition to encouraging discussions about the challenges of these contracts.
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spelling Control Mechanisms in Service Outsourcing Relationships in the Public SectorMecanismos de Controle em Relações de Terceirização de Serviços no Setor Público Management Control. Public Sector. Outsourcing. Cooperation and Coordination Challenges.Controle Gerencial. Setor Público. Terceirização. Desafios de cooperação e de coordenação.Objective: analyze the role of management control mechanisms in service outsourcing relationships in the public sector, considering the challenges of cooperation and coordination of activities. Method: qualitative research, based on interviews, a questionnaire, and triangulation of these data with documents, supported by a case study in a decentralized unit of the Public Ministry of Labor, with the analysis of outsourced cleaning and conservation services. Results: the services analyzed do not use specific assets, operate in an environment of moderate uncertainty, have easy-to-measure, and note very complex tasks, in addition to having moderate interdependence between the contracting organization and the contracted organizations. the use of formal and informal control instruments was observed. The results also suggest that the bureaucratic environment of these contracts can influence the configuration of management control mechanisms, with little flexibility for activities or relationships to develop beyond contractual terms. Originality/Relevance: the study contributes to the advancement of the scientific debate on the subject in public organizations and the Brazilian context. Theoretical/methodological contributions: the work adds to the literature by approaching the configuration of management control mechanisms in supplier-buyer relationships in public organizations. Social/management contributions: the results can help public sector organizations to understand the aspects that influence the configuration of the control system of their outsourced service contracts, in addition to encouraging discussions about the challenges of these contracts.Objetivo: analisar o papel dos mecanismos de controle gerencial em relações de terceirização de serviços no setor público, considerando os desafios de cooperação e de coordenação de atividades. Método: pesquisa qualitativa, a partir de entrevistas, questionário e triangulação desses dados com documentos, apoiada na realização de estudo de caso em uma unidade descentralizada do Ministério Público do Trabalho, com análise de contratos terceirizados de serviços de limpeza e conservação. Resultados: os serviços analisados não utilizam ativos específicos, operam em ambiente de incerteza moderada, possuem tarefas fáceis de mensurar e pouco complexas, além de haver interdependência moderada entre a organização contratante e as organizações contratadas. Observou-se uso de instrumentos de controle formais e informais. Os resultados também sugerem que o ambiente burocrático dessas contratações pode influenciar a configuração dos mecanismos de controle gerencial, com pouca flexibilidade para que as atividades ou o relacionamento se desenvolvam além das previsões contratuais. Originalidade/Relevância: o estudo contribui no avanço do debate científico sobre o tema em organizações públicas e no contexto brasileiro. Contribuições teóricas/metodológicas: o trabalho agrega à literatura, ao abordar a configuração de mecanismos de controle gerencial em relacionamentos fornecedor-comprador em organizações públicas. Contribuições sociais/para a gestão: os resultados podem auxiliar as organizações do setor público a compreender os aspectos que influenciam a configuração do sistema de controle de seus contratos de serviços terceirizados, além de fomentar as discussões sobre os desafios dessas contratações.Contabilidade Gestão e Governança2022-12-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/287110.51341/cgg.v25iesp.2871Contabilidade Gestão e Governança; v. 25 n. esp (2022): Edição Especial - Reformas do Setor Público e Mudanças na Contabilidade Pública; 291-3071984-39251984-392510.51341/cgg.v25iespreponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBporenghttps://revistacgg.org/index.php/contabil/article/view/2871/761https://revistacgg.org/index.php/contabil/article/view/2871/762Copyright (c) 2022 Tiago Neves, Valdirene Gasparettoinfo:eu-repo/semantics/openAccessNeves, TiagoGasparetto, Valdirene2023-01-06T14:06:33Zoai:oai.jamg.cloud:article/2871Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2023-01-06T14:06:33Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false
dc.title.none.fl_str_mv Control Mechanisms in Service Outsourcing Relationships in the Public Sector
Mecanismos de Controle em Relações de Terceirização de Serviços no Setor Público
title Control Mechanisms in Service Outsourcing Relationships in the Public Sector
spellingShingle Control Mechanisms in Service Outsourcing Relationships in the Public Sector
Control Mechanisms in Service Outsourcing Relationships in the Public Sector
Neves, Tiago
Management Control. Public Sector. Outsourcing. Cooperation and Coordination Challenges.
Controle Gerencial. Setor Público. Terceirização. Desafios de cooperação e de coordenação.
Neves, Tiago
Management Control. Public Sector. Outsourcing. Cooperation and Coordination Challenges.
Controle Gerencial. Setor Público. Terceirização. Desafios de cooperação e de coordenação.
title_short Control Mechanisms in Service Outsourcing Relationships in the Public Sector
title_full Control Mechanisms in Service Outsourcing Relationships in the Public Sector
title_fullStr Control Mechanisms in Service Outsourcing Relationships in the Public Sector
Control Mechanisms in Service Outsourcing Relationships in the Public Sector
title_full_unstemmed Control Mechanisms in Service Outsourcing Relationships in the Public Sector
Control Mechanisms in Service Outsourcing Relationships in the Public Sector
title_sort Control Mechanisms in Service Outsourcing Relationships in the Public Sector
author Neves, Tiago
author_facet Neves, Tiago
Neves, Tiago
Gasparetto, Valdirene
Gasparetto, Valdirene
author_role author
author2 Gasparetto, Valdirene
author2_role author
dc.contributor.author.fl_str_mv Neves, Tiago
Gasparetto, Valdirene
dc.subject.por.fl_str_mv Management Control. Public Sector. Outsourcing. Cooperation and Coordination Challenges.
Controle Gerencial. Setor Público. Terceirização. Desafios de cooperação e de coordenação.
topic Management Control. Public Sector. Outsourcing. Cooperation and Coordination Challenges.
Controle Gerencial. Setor Público. Terceirização. Desafios de cooperação e de coordenação.
description Objective: analyze the role of management control mechanisms in service outsourcing relationships in the public sector, considering the challenges of cooperation and coordination of activities. Method: qualitative research, based on interviews, a questionnaire, and triangulation of these data with documents, supported by a case study in a decentralized unit of the Public Ministry of Labor, with the analysis of outsourced cleaning and conservation services. Results: the services analyzed do not use specific assets, operate in an environment of moderate uncertainty, have easy-to-measure, and note very complex tasks, in addition to having moderate interdependence between the contracting organization and the contracted organizations. the use of formal and informal control instruments was observed. The results also suggest that the bureaucratic environment of these contracts can influence the configuration of management control mechanisms, with little flexibility for activities or relationships to develop beyond contractual terms. Originality/Relevance: the study contributes to the advancement of the scientific debate on the subject in public organizations and the Brazilian context. Theoretical/methodological contributions: the work adds to the literature by approaching the configuration of management control mechanisms in supplier-buyer relationships in public organizations. Social/management contributions: the results can help public sector organizations to understand the aspects that influence the configuration of the control system of their outsourced service contracts, in addition to encouraging discussions about the challenges of these contracts.
publishDate 2022
dc.date.none.fl_str_mv 2022-12-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revistacgg.org/index.php/contabil/article/view/2871
10.51341/cgg.v25iesp.2871
url https://revistacgg.org/index.php/contabil/article/view/2871
identifier_str_mv 10.51341/cgg.v25iesp.2871
dc.language.iso.fl_str_mv por
eng
language por
eng
dc.relation.none.fl_str_mv https://revistacgg.org/index.php/contabil/article/view/2871/761
https://revistacgg.org/index.php/contabil/article/view/2871/762
dc.rights.driver.fl_str_mv Copyright (c) 2022 Tiago Neves, Valdirene Gasparetto
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Tiago Neves, Valdirene Gasparetto
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/pdf
dc.publisher.none.fl_str_mv Contabilidade Gestão e Governança
publisher.none.fl_str_mv Contabilidade Gestão e Governança
dc.source.none.fl_str_mv Contabilidade Gestão e Governança; v. 25 n. esp (2022): Edição Especial - Reformas do Setor Público e Mudanças na Contabilidade Pública; 291-307
1984-3925
1984-3925
10.51341/cgg.v25iesp
reponame:Contabilidade, Gestão e Governança
instname:Universidade de Brasília (UnB)
instacron:UNB
instname_str Universidade de Brasília (UnB)
instacron_str UNB
institution UNB
reponame_str Contabilidade, Gestão e Governança
collection Contabilidade, Gestão e Governança
repository.name.fl_str_mv Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)
repository.mail.fl_str_mv jamg.cgg@gmail.com
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dc.identifier.doi.none.fl_str_mv 10.51341/cgg.v25iesp.2871

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