O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados

Detalhes bibliográficos
Autor(a) principal: SOUZA JUNIOR, Paulo de Tasso de
Data de Publicação: 2022
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/tede2/8985
Resumo: The present study sought to identify the role of controllership in the city halls of the state of Pernambuco with an emphasis on its functions, strategies and results. For this, a review of the broad literature on the subject studied was carried out, a descriptive research was developed using online questionnaires applied to those responsible for the Central Units of Internal Control (UCCI) of municipal governments. The investigation concluded that the hierarchical position occupied by the UCCI in the organizational structure of the city halls is the Municipal Secretariat or equivalent, all are regulated by municipal law, work on a regular schedule of 6 hours of daily work, have a staff that varies between 01 and 05 employees and have a budget line dedicated exclusively to municipal control. Regarding the profile of the professional responsible for municipal control, most are defined as Controllers, with varied academic backgrounds, especially in Law and Accounting Sciences, and have previous experience in the controllership area, mainly in the public sector. As for the strategies and results, it was found that the UCCI have autonomy and independence to issue their opinions and/or manifestations, as well as prepare reports to the head of the municipal executive power. As for the activities carried out by the UCCI, they were grouped according to the respective controllership function and it was found that the internal control function was the only one performed by all the units participating in the research, while the massive majority develops the strategic management function, auditing and promoting transparency, as well as the accounting and risk control functions, as a priority. Furthermore, it was observed that there is no correlation between the vast majority of variables, given the non-occurrence of variability that would give rise to statistically significant responses. Although the UCCI are formally inserted in the organizational structure of the city halls, it was identified that they still need improvements to carry out their activities, such as the expansion of the administrative structure, greater investment in training and continuous improvement in communication with other sectors of municipal management, in order to establish greater integration and results for the municipality.
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spelling AMORIM, Tânia Nobre Gonçalves FerreiraCALLADO, Antônio André CunhaZANIN, Antôniohttp://lattes.cnpq.br/2784588223676688SOUZA JUNIOR, Paulo de Tasso de2023-05-22T16:28:28Z2022-02-21SOUZA JUNIOR, Paulo de Tasso de. O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados. 2022. 108 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife.http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8985The present study sought to identify the role of controllership in the city halls of the state of Pernambuco with an emphasis on its functions, strategies and results. For this, a review of the broad literature on the subject studied was carried out, a descriptive research was developed using online questionnaires applied to those responsible for the Central Units of Internal Control (UCCI) of municipal governments. The investigation concluded that the hierarchical position occupied by the UCCI in the organizational structure of the city halls is the Municipal Secretariat or equivalent, all are regulated by municipal law, work on a regular schedule of 6 hours of daily work, have a staff that varies between 01 and 05 employees and have a budget line dedicated exclusively to municipal control. Regarding the profile of the professional responsible for municipal control, most are defined as Controllers, with varied academic backgrounds, especially in Law and Accounting Sciences, and have previous experience in the controllership area, mainly in the public sector. As for the strategies and results, it was found that the UCCI have autonomy and independence to issue their opinions and/or manifestations, as well as prepare reports to the head of the municipal executive power. As for the activities carried out by the UCCI, they were grouped according to the respective controllership function and it was found that the internal control function was the only one performed by all the units participating in the research, while the massive majority develops the strategic management function, auditing and promoting transparency, as well as the accounting and risk control functions, as a priority. Furthermore, it was observed that there is no correlation between the vast majority of variables, given the non-occurrence of variability that would give rise to statistically significant responses. Although the UCCI are formally inserted in the organizational structure of the city halls, it was identified that they still need improvements to carry out their activities, such as the expansion of the administrative structure, greater investment in training and continuous improvement in communication with other sectors of municipal management, in order to establish greater integration and results for the municipality.O presente estudo buscou identificar o papel da controladoria nas prefeituras do estado de Pernambuco com ênfase em suas funções, estratégias e resultados. Para isto, realizou-se uma revisão da literatura ampla sobre a temática estudada, desenvolveu-se uma pesquisa descritiva com uso de questionários online aplicados aos responsáveis pelas Unidades Centrais de Controle Interno (UCCI) das prefeituras municipais. A investigação concluiu que a posição hierárquica ocupada pelas UCCI na estrutura organizacional das prefeituras é de Secretaria ou Órgão com status de Secretaria, todas estão regulamentadas através de lei municipal, funcionam em horário corrido de 6 horas de trabalho diário, possuem um quadro de profissionais que varia entre 01 e 05 pessoas e possuem rubrica orçamentária voltada exclusivamente para o controle municipal. Referente ao perfil do profissional responsável pelo controle municipal, a maioria é denominada de Controlador, com formação acadêmica variada, especialmente em Direito e Ciências Contábeis, e possui experiência anterior na área de controle, principalmente no setor público. Quanto às estratégias e resultados, constatou-se que as UCCI possuem autonomia e independência para emissão de seus pareceres e/ou manifestações, bem como elaboram relatórios ao chefe do poder executivo municipal. Quanto às atividades realizadas pelas UCCI, as mesmas foram agrupadas de acordo com a respectiva função da controladoria e se averiguou que a função de controle interno foi a única executada por todas as unidades participantes da pesquisa, enquanto a maciça maioria desenvolve a função gerencial estratégica, auditoria e promoção da transparência, bem como as funções contábil e controle de risco, prioritariamente. Além disso, observou-se que não existe correlação entre a grande maioria das variáveis, haja vista a não ocorrência de variabilidade que originasse respostas estatisticamente significativas. Embora as UCCI estejam inseridas formalmente na estrutura organizacional das prefeituras, foi identificado que ainda carecem de melhorias para desempenhar suas atividades como a ampliação da estrutura administrativa, maior investimento em treinamentos e melhoria contínua na comunicação com os outros setores da gestão municipal, a fim de estabelecer maior integração e resultados para o município.Submitted by (ana.araujo@ufrpe.br) on 2023-05-22T16:28:28Z No. of bitstreams: 1 Paulo de Tasso de Souza Junior.pdf: 2090229 bytes, checksum: 3505b7e9dd0afc9e75b1a85b577a02e2 (MD5)Made available in DSpace on 2023-05-22T16:28:28Z (GMT). No. of bitstreams: 1 Paulo de Tasso de Souza Junior.pdf: 2090229 bytes, checksum: 3505b7e9dd0afc9e75b1a85b577a02e2 (MD5) Previous issue date: 2022-02-21application/pdfporUniversidade Federal Rural de PernambucoPrograma de Pós-Graduação em ControladoriaUFRPEBrasilDepartamento de AdministraçãoControladoriaAdministração públicaAdministração municipalPernambuco (BR)ADMINISTRACAO::CIENCIAS CONTABEISO papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultadosinfo: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:UFRPEORIGINALPaulo de Tasso de Souza Junior.pdfPaulo de Tasso de Souza Junior.pdfapplication/pdf2090229http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/8985/2/Paulo+de+Tasso+de+Souza+Junior.pdf3505b7e9dd0afc9e75b1a85b577a02e2MD52LICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://www.tede2.ufrpe.br:8080/tede2/bitstream/tede2/8985/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51tede2/89852023-05-25 12:26:40.286oai: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:2024-05-28T12:37:40.777157Biblioteca Digital de Teses e Dissertações da UFRPE - Universidade Federal Rural de Pernambuco (UFRPE)false
dc.title.por.fl_str_mv O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados
title O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados
spellingShingle O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados
SOUZA JUNIOR, Paulo de Tasso de
Controladoria
Administração pública
Administração municipal
Pernambuco (BR)
ADMINISTRACAO::CIENCIAS CONTABEIS
title_short O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados
title_full O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados
title_fullStr O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados
title_full_unstemmed O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados
title_sort O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados
author SOUZA JUNIOR, Paulo de Tasso de
author_facet SOUZA JUNIOR, Paulo de Tasso de
author_role author
dc.contributor.advisor1.fl_str_mv AMORIM, Tânia Nobre Gonçalves Ferreira
dc.contributor.referee1.fl_str_mv CALLADO, Antônio André Cunha
dc.contributor.referee2.fl_str_mv ZANIN, Antônio
dc.contributor.authorLattes.fl_str_mv http://lattes.cnpq.br/2784588223676688
dc.contributor.author.fl_str_mv SOUZA JUNIOR, Paulo de Tasso de
contributor_str_mv AMORIM, Tânia Nobre Gonçalves Ferreira
CALLADO, Antônio André Cunha
ZANIN, Antônio
dc.subject.por.fl_str_mv Controladoria
Administração pública
Administração municipal
Pernambuco (BR)
topic Controladoria
Administração pública
Administração municipal
Pernambuco (BR)
ADMINISTRACAO::CIENCIAS CONTABEIS
dc.subject.cnpq.fl_str_mv ADMINISTRACAO::CIENCIAS CONTABEIS
description The present study sought to identify the role of controllership in the city halls of the state of Pernambuco with an emphasis on its functions, strategies and results. For this, a review of the broad literature on the subject studied was carried out, a descriptive research was developed using online questionnaires applied to those responsible for the Central Units of Internal Control (UCCI) of municipal governments. The investigation concluded that the hierarchical position occupied by the UCCI in the organizational structure of the city halls is the Municipal Secretariat or equivalent, all are regulated by municipal law, work on a regular schedule of 6 hours of daily work, have a staff that varies between 01 and 05 employees and have a budget line dedicated exclusively to municipal control. Regarding the profile of the professional responsible for municipal control, most are defined as Controllers, with varied academic backgrounds, especially in Law and Accounting Sciences, and have previous experience in the controllership area, mainly in the public sector. As for the strategies and results, it was found that the UCCI have autonomy and independence to issue their opinions and/or manifestations, as well as prepare reports to the head of the municipal executive power. As for the activities carried out by the UCCI, they were grouped according to the respective controllership function and it was found that the internal control function was the only one performed by all the units participating in the research, while the massive majority develops the strategic management function, auditing and promoting transparency, as well as the accounting and risk control functions, as a priority. Furthermore, it was observed that there is no correlation between the vast majority of variables, given the non-occurrence of variability that would give rise to statistically significant responses. Although the UCCI are formally inserted in the organizational structure of the city halls, it was identified that they still need improvements to carry out their activities, such as the expansion of the administrative structure, greater investment in training and continuous improvement in communication with other sectors of municipal management, in order to establish greater integration and results for the municipality.
publishDate 2022
dc.date.issued.fl_str_mv 2022-02-21
dc.date.accessioned.fl_str_mv 2023-05-22T16:28:28Z
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dc.type.driver.fl_str_mv info:eu-repo/semantics/masterThesis
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dc.identifier.citation.fl_str_mv SOUZA JUNIOR, Paulo de Tasso de. O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados. 2022. 108 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/tede2/8985
identifier_str_mv SOUZA JUNIOR, Paulo de Tasso de. O papel da controladoria nas prefeituras do estado de Pernambuco: funções, estratégias e resultados. 2022. 108 f. Dissertação (Programa de Pós-Graduação em Controladoria) - Universidade Federal Rural de Pernambuco, Recife.
url http://www.tede2.ufrpe.br:8080/tede2/handle/tede2/8985
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dc.publisher.program.fl_str_mv Programa de Pós-Graduação em Controladoria
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dc.publisher.department.fl_str_mv Departamento de Administração
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