Investigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanas

Detalhes bibliográficos
Autor(a) principal: AZEVEDO, Thayse Kelly Galvão Neves de
Data de Publicação: 2016
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Biblioteca Digital de Teses e Dissertações da UFRPE
Texto Completo: http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/7042
Resumo: This research aimed to investigate the characteristics of city halls’ Controllership in the State of Pernambuco. In order to do so, about it investigated the general features, the profile of the people in charge, the activities performed and the control functions performed, as well as verifying the existence of a relationship between the functions performed by the controllers and the characteristics of the municipalities of Pernambuco. Descriptive and inferential statistics were applied, using statistical software "Statistical Package for Social Sciences" (SPSS), version 22.0 for Windows. Regarding the organizational structure, the investigation concluded that there is no standardization of the characteristics identified in the study. Regarding the profile of those responsible for municipal control, most are called Controllers. As for the activities carried out by the control units, they were grouped according to their respective control function, where it was found that 79.07% of the municipalities reported performing the accounting function, 81.40% the management function, 46.51% the tax function, 32.56% the function protection and control of assets, 100% the internal control function and 81.40% the risk control function. In addition, the study found that only 23.26% of the effective universe of this study performed all the functions of Controllership, and that there were no statistically significant differences among the variables current incomes, population size, area of territorial unit and HDI of the municipality, in relation to whether or not all control functions are exercised. The study also could not verify a statistically significant association regarding the mesoregion in which the respondent municipalities of the research are inserted and to the amounts of exercised control functions. However, municipalities with up to two control functions in relation to the amount of control functions had lower averages of current income, population size, area of the territorial unit and HDI, but this difference was not statistically significant.
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spelling LEITÃO, Carla Renata Silvahttp://lattes.cnpq.br/6307266282011734AZEVEDO, Thayse Kelly Galvão Neves de2017-08-02T15:41:29Z2016-12-05AZEVEDO, Thayse Kelly Galvão Neves de. Investigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanas. 2016. 213 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife.http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/7042This research aimed to investigate the characteristics of city halls’ Controllership in the State of Pernambuco. In order to do so, about it investigated the general features, the profile of the people in charge, the activities performed and the control functions performed, as well as verifying the existence of a relationship between the functions performed by the controllers and the characteristics of the municipalities of Pernambuco. Descriptive and inferential statistics were applied, using statistical software "Statistical Package for Social Sciences" (SPSS), version 22.0 for Windows. Regarding the organizational structure, the investigation concluded that there is no standardization of the characteristics identified in the study. Regarding the profile of those responsible for municipal control, most are called Controllers. As for the activities carried out by the control units, they were grouped according to their respective control function, where it was found that 79.07% of the municipalities reported performing the accounting function, 81.40% the management function, 46.51% the tax function, 32.56% the function protection and control of assets, 100% the internal control function and 81.40% the risk control function. In addition, the study found that only 23.26% of the effective universe of this study performed all the functions of Controllership, and that there were no statistically significant differences among the variables current incomes, population size, area of territorial unit and HDI of the municipality, in relation to whether or not all control functions are exercised. The study also could not verify a statistically significant association regarding the mesoregion in which the respondent municipalities of the research are inserted and to the amounts of exercised control functions. However, municipalities with up to two control functions in relation to the amount of control functions had lower averages of current income, population size, area of the territorial unit and HDI, but this difference was not statistically significant.Esta pesquisa objetivou investigar as características da Controladoria nas prefeituras do Estado de Pernambuco. Para tanto, investigou as características gerais, o perfil dos responsáveis, as atividades desempenhadas e as funções de controladoria exercidas, além de verificar a existência de relação entre as funções desempenhadas pelas controladorias e as características dos municípios pernambucanos. Foi utilizada estatística descritiva e inferencial, com auxílio do software estatístico “Statistical Package for Social Sciences” (SPSS), versão 22.0 para Windows. A investigação concluiu quanto à estrutura organizacional que não existe uma padronização das características identificadas no estudo. Já quanto ao perfil dos responsáveis pelo controle municipal, a maioria são denominados de Controlador. Quanto às atividades realizadas pelas unidades de controle, as mesmas foram agrupadas de acordo com a respectiva função da controladoria, onde se constatou que 79,07% dos municípios informaram que executam a função contábil, 81,40% a função gerencial, 46,51% a função tributária, 32,56% a função proteção e controle de ativos, 100% a função controle interno e 81,40% a função controle de riscos. Além disso, o estudo constatou que apenas 23,26% do universo efetivo desse estudo exercem todas as funções de Controladoria, e que não há diferenças estatisticamente significantes entre as variáveis receitas correntes, tamanho da população, área da unidade territorial e IDH do município, em relação se exercem ou não todas as funções de controladoria. O estudo também não conseguiu verificar associação estatisticamente significante com relação à mesorregião em que os municípios respondentes da pesquisa estão inseridos e às quantidades de funções exercidas de controladoria. No entanto, os municípios com até duas funções de controladoria em relação às quantidades de funções de controladoria, apresentaram médias menores de receita corrente, tamanho da população, área da unidade territorial e IDH, mas essa diferença não foi estatisticamente significante.Submitted by Mario BC (mario@bc.ufrpe.br) on 2017-08-02T15:41:29Z No. of bitstreams: 1 Thayse Kelly Galvão Neves de Azevedo.pdf: 1859111 bytes, checksum: 93aa0c25f1a2510c83f8b41cf3af63c9 (MD5)Made available in DSpace on 2017-08-02T15:41:29Z (GMT). No. of bitstreams: 1 Thayse Kelly Galvão Neves de Azevedo.pdf: 1859111 bytes, checksum: 93aa0c25f1a2510c83f8b41cf3af63c9 (MD5) Previous issue date: 2016-12-05application/pdfporUniversidade Federal Rural de PernambucoPrograma de Pós-Graduação em ControladoriaUFRPEBrasilDepartamento de AdministraçãoControladoriaControladoria municipalAdministração públicaPrefeituraADMINISTRACAO::CIENCIAS CONTABEISInvestigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanasinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-646178821966460398600600600-30209155853347552215083931829893356571info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFRPEinstname:Universidade Federal Rural de Pernambuco (UFRPE)instacron:UFRPELICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/7042/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51ORIGINALThayse Kelly Galvão Neves de Azevedo.pdfThayse Kelly Galvão Neves de Azevedo.pdfapplication/pdf1859111http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/7042/2/Thayse+Kelly+Galv%C3%A3o+Neves+de+Azevedo.pdf93aa0c25f1a2510c83f8b41cf3af63c9MD52tede2/70422018-07-27 12:03:24.342oai:tede2: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Biblioteca Digital de Teses e Dissertaçõeshttp://www.tede2.ufrpe.br:8080/tede/PUBhttp://www.tede2.ufrpe.br:8080/oai/requestbdtd@ufrpe.br ||bdtd@ufrpe.bropendoar:2024-05-28T12:35:07.855715Biblioteca Digital de Teses e Dissertações da UFRPE - Universidade Federal Rural de Pernambuco (UFRPE)false
dc.title.por.fl_str_mv Investigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanas
title Investigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanas
spellingShingle Investigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanas
AZEVEDO, Thayse Kelly Galvão Neves de
Controladoria
Controladoria municipal
Administração pública
Prefeitura
ADMINISTRACAO::CIENCIAS CONTABEIS
title_short Investigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanas
title_full Investigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanas
title_fullStr Investigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanas
title_full_unstemmed Investigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanas
title_sort Investigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanas
author AZEVEDO, Thayse Kelly Galvão Neves de
author_facet AZEVEDO, Thayse Kelly Galvão Neves de
author_role author
dc.contributor.advisor1.fl_str_mv LEITÃO, Carla Renata Silva
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/6307266282011734
dc.contributor.author.fl_str_mv AZEVEDO, Thayse Kelly Galvão Neves de
contributor_str_mv LEITÃO, Carla Renata Silva
dc.subject.por.fl_str_mv Controladoria
Controladoria municipal
Administração pública
Prefeitura
topic Controladoria
Controladoria municipal
Administração pública
Prefeitura
ADMINISTRACAO::CIENCIAS CONTABEIS
dc.subject.cnpq.fl_str_mv ADMINISTRACAO::CIENCIAS CONTABEIS
description This research aimed to investigate the characteristics of city halls’ Controllership in the State of Pernambuco. In order to do so, about it investigated the general features, the profile of the people in charge, the activities performed and the control functions performed, as well as verifying the existence of a relationship between the functions performed by the controllers and the characteristics of the municipalities of Pernambuco. Descriptive and inferential statistics were applied, using statistical software "Statistical Package for Social Sciences" (SPSS), version 22.0 for Windows. Regarding the organizational structure, the investigation concluded that there is no standardization of the characteristics identified in the study. Regarding the profile of those responsible for municipal control, most are called Controllers. As for the activities carried out by the control units, they were grouped according to their respective control function, where it was found that 79.07% of the municipalities reported performing the accounting function, 81.40% the management function, 46.51% the tax function, 32.56% the function protection and control of assets, 100% the internal control function and 81.40% the risk control function. In addition, the study found that only 23.26% of the effective universe of this study performed all the functions of Controllership, and that there were no statistically significant differences among the variables current incomes, population size, area of territorial unit and HDI of the municipality, in relation to whether or not all control functions are exercised. The study also could not verify a statistically significant association regarding the mesoregion in which the respondent municipalities of the research are inserted and to the amounts of exercised control functions. However, municipalities with up to two control functions in relation to the amount of control functions had lower averages of current income, population size, area of the territorial unit and HDI, but this difference was not statistically significant.
publishDate 2016
dc.date.issued.fl_str_mv 2016-12-05
dc.date.accessioned.fl_str_mv 2017-08-02T15:41:29Z
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dc.identifier.citation.fl_str_mv AZEVEDO, Thayse Kelly Galvão Neves de. Investigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanas. 2016. 213 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife.
dc.identifier.uri.fl_str_mv http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/7042
identifier_str_mv AZEVEDO, Thayse Kelly Galvão Neves de. Investigação das características das controladorias no setor público : um estudo nas prefeituras pernambucanas. 2016. 213 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife.
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