This mixed methods study investigates the relationship between fifth-grade teachers' social studies knowledge and beliefs and their relationship to classroom practices. Quantitative data were collected through a beliefs and classroom practices survey and 60-item knowledge test covering the areas of American History, America and the World, Political Philosophy and American Government, and The Market Economy, in order to provide a comprehensive picture of fifth-grade teachers' knowledge, beliefs, and self-reported classroom practices relating to social studies. Additionally, qualitative data were collected through individual and focus group interviews. These data were used to provide an in-depth look that expanded on fifth-grade teachers' knowledge, beliefs, and self-reported classroom practices relating to social studies. The findings of this study indicate that there is a relationship between teachers' beliefs and their self-reported classroom practices in the areas of resources, best practice, time, the Sunshine State Standards, and personal interest. While there were no significant relationships between teachers' knowledge of social studies as a whole and their self-reported classroom practices, there were several significant correlations found in the areas of American History and Political Philosophy and American Government. Further findings indicate that teaching experience and demographic variables, such as age, gender, and education level moderate some of these relationships. Implications and suggestions for further research are offered for elementary education, teacher education, and the field of social studies. / by Michele Harcarik. / Thesis (Ed.D.)--Florida Atlantic University, 2009. / Includes bibliography. / Electronic reproduction. Boca Raton, Fla., 2009. Mode of access: World Wide Web.

The purpose of this quantitative study was to determine if there is a difference in how leadership is distributed in Title I and Non-Title I schools and to examine the relationship between distributive leadership and student achievement in Title I and Non- Title I schools. Additionally, the study investigated the relationship between distributive leadership and school culture in Title I and Non-Title I schools. Finally, this study determined if the relationship between distributed leadership, school culture, and student achievement is moderated by Title I status. This study was significant in the realm of education as it explored distributive leadership, its working definition, and possible relationship to increased student achievement and positive school culture. A quantitative method, including three statistical analyses, was implemented to answer each of the five proposed research questions and five corresponding null hypotheses. A bivariate correlation analysis revealed there was not a relationship between distributive leadership and school culture; distributive leadership and student achievement in a middle school setting. Further, a moderation analysis determined that distributive leadership and school culture, distributive leadership and student achievement were not moderated by Title I status. Additionally, a t-test showed there was not a difference in how leadership was distributed within Title I and Non-Title I schools. A discussion of the findings, conclusions, and recommendations for K-12 were explained in detail, followed by suggestions for future research. / Includes bibliography. / Dissertation (Ph.D.)--Florida Atlantic University, 2013.

Submitted by Caroline Xavier (caroline.xavier@pucrs.br) on 2017-11-09T18:24:24Z No. of bitstreams: 1 TES_RODRIGO_HICKMANN_KLEIN_COMPLETO.pdf: 4010969 bytes, checksum: e6e40ec10532b87272f402f9ec89d96e (MD5) / Approved for entry into archive by Caroline Xavier (caroline.xavier@pucrs.br) on 2017-11-09T18:24:36Z (GMT) No. of bitstreams: 1 TES_RODRIGO_HICKMANN_KLEIN_COMPLETO.pdf: 4010969 bytes, checksum: e6e40ec10532b87272f402f9ec89d96e (MD5) / Made available in DSpace on 2017-11-09T18:24:50Z (GMT). No. of bitstreams: 1 TES_RODRIGO_HICKMANN_KLEIN_COMPLETO.pdf: 4010969 bytes, checksum: e6e40ec10532b87272f402f9ec89d96e (MD5) Previous issue date: 2017-10-19 / The Government Open Data (DAG) is the data made available free of charge by government entities and can be freely used, reused and redistributed by any person. The Brazilian portals that provide Open Government Data (PBDAG) need to meet a number of mechanisms so that the discovery, extraction and use of data can be effectively carried out by society. However, the lack of mechanisms that guarantee the reliability and data quality in PBDAGs makes difficult to increase transparency for the purpose of accountability. The research focus is the mechanisms identification that increases transparency in PBDAG with the purpose of attending Accountability Theory (TA) accountability process. By systematic reviews of the scientific literature on OGD and Accountability Theory, covering 124 and 594 articles respectively, and the subsequent interview with national experts in OGD, 18 mechanisms and their indicators were proposed, which aim to increase the degree of transparency in Portals which provide Open Government Data. The proposed mechanisms were considered extremely and very important in the perception of the majority of the 115 users of OGD, respondents of the electronic instrument. The results showed that the evolution of the use and the research on OGD made it possible to add authenticity, irrefutability, integrity, compliance, amplitude, reliability and citizen participation to the original mechanisms. The classification of these mechanisms and the formulation of a transparency index made it possible to evaluate and classify the portals that make OGD available through a content analysis, which analyzed 833 data sets. The criteria and ease of future reapplication will allow comparison with other national portals, serving as a benchmarking to public managers, stakeholders and area researchers. In terms of theoretical contributions the two Systematic Reviews of Literature (RSL) help to illustrate the status quo of scientific research on these two themes. In this sense, the broad categorization of research on OGD, obtained through the RSL, produced a classification in 7 dimensions, coming from the OGD concept and in 10 terms more approached in articles about OGD. This categorization makes it possible to indicate which directions can be adopted in future research on OGD and which topics have already been extensively explored, as well as possible combinations among them. The results of the present study extend the scope of Accountability Theory by focusing on the accountability of public agents, through the OGDs, since the perception of the respondents demonstrates the aspects that increase the transparency to serve this purpose. The present research also demonstrated a new method for evaluation of items by interviewees, during semi-structured interviews. In addition, it produced a new electronic data collection instrument to be used in future research on increasing transparency for OGD portals, with a focus on accountability. Nevertheless, the present research was able to gather and combine concepts from the area of Information Security, with concepts from the Open Government area, along with concepts derived from studies on Transparency and Accountability Theory concepts. / O Dado Aberto Governamental (DAG) ? o dado disponibilizado de forma gratuita por entes governamentais e pode ser livremente utilizado, reutilizado e redistribu?do por qualquer pessoa. Os portais brasileiros que disponibilizam Dados Abertos Governamentais (PBDAG) precisam atender a uma s?rie de mecanismos para que a descoberta, a extra??o e o aproveitamento dos dados possam ser realizados de forma efetiva pela sociedade. No entanto, a falta de mecanismos que garantam a fidedignidade e a qualidade dos dados em PBDAGs dificulta a amplia??o da transpar?ncia como o prop?sito de accountability. O foco desta pesquisa abrange a identifica??o dos mecanismos que ampliam a transpar?ncia em PBDAG com prop?sito de atender ao processo accountability da Accountability Theory (AT). Por interm?dio de revis?es sistem?ticas da literatura cient?fica sobre DAG e sobre Accountability Theory, abrangendo 124 e 594 artigos respectivamente, e da posterior entrevista com especialistas nacionais em DAG, foram propostos 18 mecanismos, e respectivos indicadores, que visam ampliar o grau de transpar?ncia em PBDAGs. Os mecanismos propostos foram considerados extremamente e muito importantes na percep??o da maioria dos 115 usu?rios de DAG, respondentes do instrumento eletr?nico. Os resultados demonstraram que a evolu??o do uso e das pesquisas sobre DAG possibilitaram agregar os mecanismos autenticidade, irrefutabilidade, integridade, conformidade, amplitude, confiabilidade e participa??o cidad? aos mecanismos originais. A classifica??o desses mecanismos e a formula??o de um ?ndice de transpar?ncia possibilitaram avaliar e classificar os portais que disponibilizam DAG, atrav?s de uma an?lise de conte?do, que analisou 833 conjuntos de dados. Os crit?rios e a facilidade de reaplica??o futura permitir?o a compara??o com demais portais nacionais, servindo como um benchmarking aos gestores p?blicos, ?s partes interessadas e aos pesquisadores da ?rea. Em termos de contribui??es te?ricas as duas Revis?es Sistem?ticas da Literatura (RSL) ajudam a ilustrar o status quo de pesquisas cient?ficas sobre esses dois temas. Nesse sentido, a ampla categoriza??o de pesquisas sobre DAG, obtida por interm?dio da RSL produziu uma classifica??o em 7 dimens?es, provenientes do conceito de DAG e em 10 termos mais abordados em artigos sobre DAG. Essa categoriza??o possibilita a indica??o de quais rumos podem ser adotados em pesquisas futuras sobre DAG e quais temas j? foram vastamente explorados, bem como poss?veis combina??es dentre eles. Os resultados da presente pesquisa ampliam a abrang?ncia da Accountability Theory pelo enfoque ? responsabiliza??o de agentes p?blicos, por interm?dio dos DAGs, pois a percep??o dos respondentes demonstra os aspectos que ampliam a transpar?ncia para atender a esse prop?sito. A presente pesquisa tamb?m demonstrou um novo m?todo para avalia??o de itens por entrevistados, durante entrevistas semiestruturadas. Al?m disso, produziu um novo instrumento eletr?nico de coleta de dados a ser utilizado em pesquisas futuras sobre amplia??o de transpar?ncia para portais de DAG, com enfoque ? accountability. N?o obstante, a presente pesquisa conseguiu reunir e combinar conceitos oriundos da ?rea de Seguran?a da Informa??o, com conceitos oriundos da ?rea de Governo Aberto, junto a conceitos provenientes de estudos sobre a Transpar?ncia e conceitos da Accountability Theory.

This thesis is composed by three independent essays in economics of education, which aim to assess the impact of different public policies in Brazil. The first chapter studies the effects of a government scholarship program for low-income college students, the Prouni. Propensity score matching based on observable student characteristics and a proxy for previous student performance is used to deal with selection effects. The results are robust across different specifications, and suggest that students who received a scholarship perform better and take less time to reach their final year of college than comparable students. The estimated effects are higher among students with full scholarships than for students with partial scholarships, indicating that the amount of aid received matters. Results also indicate that full scholarship recipients also have a lower probability of working while in college. The second chapter provides evidence on a large-scale pay for performance program in the state of São Paulo, which awarded group bonuses to school teachers and staff conditional on improvements in student performance. Results using a difference-in-differences and triple-differences framework show that the program had overall positive effects on student performance, although improvements vary across grades and subjects. Although it could be expected that free-riding effects increase with the number of teachers in schools, thereby limiting the impact of the program, this effect seems to be modest. Results also show that initially low-performing schools improved much more than the average. The third chapter analyzes whether the provision of information on school quality affects students\' school choices. More specifically, it explores whether the publication of grades obtained at a standardized high school test (the Enem) resulted in changes in enrollments in high- and low-performing schools. A sharp regression discontinuity design is used, taking advantage of the fact that an exogenous rule determined that only schools with a minimum number of test-takers would have their results published. The results show that the disclosure of school grades did not significantly affect enrollment decisions, in neither private nor public schools. The findings remain unchanged when controlling for the degree of competition faced by schools or their socio-economic environment. / Esta tese é composta por três ensaios independentes em economia da educação, que têm como objetivo avaliar o impacto de diferentes políticas públicas no Brasil. O primeiro capítulo estuda os efeitos do Prouni, um programa que oferece bolsas para estudantes de baixa renda no ensino superior. A metodologia usada para lidar com efeitos de seleção é a de propensity score matching, com base em características observáveis dos alunos e uma proxy para desempenho inicial. Os resultados, que são robustos a diferentes especificações, mostram que os bolsistas têm melhor desempenho e levam menos tempo para chegar ao último ano de faculdade do que alunos comparáveis. Os efeitos estimados são maiores para bolsistas integrais do que para bolsistas parciais, sugerindo que o valor da bolsa é relevante. Os resultados também indicam que os bolsistas integrais têm probabilidade menor de trabalhar durante a faculdade. O segundo capítulo apresenta evidências empíricas relativas ao efeito do programa de incentivos para professores do Estado de São Paulo, no qual foram distribuídos bônus de grupo para professores e funcionários em função da melhora do desempenho dos alunos. Neste capítulo é usado o método de diferenças em diferenças e de diferenças triplas. Os resultados sugerem que o programa teve efeitos positivos sobre o desempenho dos alunos, no entanto, os efeitos encontrados variam entre séries e matérias. Embora poderia esperar-se que em escolas com um maior número de professores efeitos de free-riding sejam mais fortes e limitem o efeito da política, este efeito não parece ser importante. O estudo mostra também que escolas com desempenho inicialmente baixo apresentaram melhoras mais importantes do que a média. O terceiro capítulo analisa se a divulgação de informações sobre a qualidade das escolas afeta as escolhas dos alunos. Mais especificamente, procura-se saber se a divulgação das notas obtidas no Enem (Exame Nacional do Ensino Médio) afetou o volume de matrículas em escolas com alto e baixo desempenho. A metodologia usada é a de regressão descontínua, com base em uma regra exógena que determinou que somente as escolas com um número mínimo de alunos que fizeram a prova teriam seus resultados divulgados. Os resultados indicam que a divulgação de notas a nível de escolas não teve impacto significativo sobre as decisões de matrícula, tanto no caso de escolas privadas como públicas. Os resultados se mantêm quando é levado em consideração o grau de concorrência enfrentado pelas escolas, ou o seu ambiente socioeconômico.

A presente dissertação aborda a problemática questão da responsabilidade do Estado por omissões judiciais em seus diversos aspectos. Apresenta um panorama geral do papel e da função do instituto da responsabilidade extracontratual do Estado concebido dentro de um sistema amplo de controle e responsabilidade em sentido amplo do Poder Judiciário e da magistratura, sobretudo no sistema brasileiro. Examina a tipologia dos atos oriundos do Poder Judiciário para fins da incidência da responsabilidade estatal. Analisa a responsabilidade do Estado em face dos atos jurisdicionais e não jurisdicionais do Poder Judiciário. Estuda separadamente cada requisito da responsabilidade do Estado por omissão. Traça as peculiaridades de cada um desses requisitos considerando as peculiaridades da atividade judiciária. Propõe e delimita, com enfoque (mas não exclusivamente) no processo cível, oito espécies de omissões judiciais passíveis de gerar a responsabilidade do Estado. Enfrenta, dentre essas espécies, a questão da denegação de justiça e morosidade judicial. Trata da responsabilidade pessoal do magistrado e demais servidores. Discorre sobre a relação dessa responsabilidade com a do Estado. E, por fim, expõe algumas questões processuais relacionadas a tais ações. / This dissertation addresses the highly problematic issue regarding liability of the State on court omissions in its various aspects. It provides an overview of the role and function of the liability of the State in torts considering the Brazilian broad control system of judicial acts. This work deals with specific types of acts related to liability of the State in the Judiciary, by analyzing the liability on judicial and non-judicial acts. It also studies each aspect of the liability of the State on court omissions considering the peculiarities of the judicial activity. Another point is the effort to clearly define eight species of court omissions focusing (but not exclusively) in Civil Procedure Law and the attempt to deal with issues related to justice denial and judicial delay. It studies judge and judicial employees accountability and the discussion related to this judicial accountability and the State. Finally, it presents some procedural issues related to such actions.

Magister Artium (Development Studies) - MA(DVS) / This study is an assessment of participatory monitoring and evaluation in NGOs: a case study of SOS Children’s Village,Cape town, South Africa. The aim of the study is to examine the process of application of PM&E framework in the SOS Children’s Village Project, with a view to ascertaining its impact on the project and to provide suggestions and recommendations to SOS and NGOs in South Africa. There were four primary objectives of this study:to provide a theoretical and conceptual framework, through the discussion and/or analysis of applicable PM&E theories and concepts; to provide an overview of organizational structure of the project implementation team of SOS; to identify the different stakeholders involved in the monitoring and evaluation process; to empirically assess the process of PM&E in the SOS Project. The theoretical and conceptual framework of participatory development approach and the child rights based approach is used in this study. Both quantitative and qualitative methods of research are used throughout the study and measurement of key variables are made. While the systematic random sampling technique is utilised to collect data for the quantitative research, purposive sampling was used to select respondents for semi-structured interviews in the qualitative research. The study identified that the monitoring and evaluation process in SOS Children’s Village, Cape Town, South Africa is participatory in which the relevant stakeholders, especially the beneficiaries i.e. children participate in the monitoring and evaluation process. However, the study recommended that there should be an updated training and seminar for the staff to empower them to enhance their understanding of participatory monitoring and evaluation.

Finansiella skandaler som orsakats av bolagsmisslyckanden ligger till grund för diskussioner om förtroendet för den finansiella marknaden, därför kan implementeringen av bolagsstyrning och hur förtroende skapas inom banksektorn vara intressant att granska. Syftet med den här studien är att få en förståelse för förtroendeskapande genom implementeringen av bolagsstyrning på olika verksamhetsnivåer. Samt att granska de etiska värdegrunderna för implementeringen av bolagsstyrning ur ett förtroende-perspektiv. För att uppnå syftet utfördes en kvalitativ triangulering på tre storbanker, som innefattade dokumentanalyser av bankernas bolagsstyrningsrapporter, intervjuer med personer i ledande position och enkätundersökning med medarbetarna. I teorin framkommer att det inte finns ett bästa sätt att styra alla bolag på eftersom att alla bolag är olika. Detta visade sig genom att bankernas bolagsstyrningsrapporter var utformade på olika sätt men ändå innehåll liknande områden. En anledning till detta tolkas vara bankernas tillämpning av den svenska koden för bolagsstyrning (Koden). En slutsats som dragits i studien är att medarbetarna är det främsta föremålet för bolagsstyrning och verktyget för förtroendeskapande lokalt. Koden anses vara det viktigaste verktyget för bolagsstyrning centralt. Bankerna har ett antal uttalade värderingar som kan urskiljas som kopplingen mellan bolagsstyrning på central och lokal nivå, därför tolkas de som ett verktyg för bolagsstyrningen. Studien stödjer teorin om att bolagsstyrning bör baseras på etiska värdegrunder, då undersökningen av transparens och ansvarighet visar att de är viktiga komponenter att implementera för att skapa ett intern förtroende mellan ledning och medarbetare. Ett förtroende som i sin tur är viktigt för att medarbetare ska kunna skapa förtroendeingivande relationer med externa intressenter.

This thesis investigates the economic accountability of women in eighteenth-century England, particularly within the informal credit market. In the past few decades, substantial scholarship has demonstrated women's regular involvement in active income generation. At all levels of the economy - from servants to investors - and stages of working life - from training to retirement - women have been shown to have engaged in a far more active manner than was previously appreciated. Older narratives of working opportunities being eroded by capitalism or the industrial revolution have been significantly challenged and the continuity of women's work largely demonstrated, with women whether single or married trading under their name, sometimes with phenomenal success. However, there have been no detailed examinations of how, or even if, women were held accountable when their business was not successful and failed. This thesis examines the extents to which women were held accountable for their own failures, asserting that, to understand female business in this period, it is not merely enough to prove its continued existence. The degree and extent of female business independence must also be determined. To achieve this it focusses on the often underappreciated role that debtors' prisons played in the eighteenth-century economy. Bankruptcy, traditionally the mechanism used to examine failure and insolvency, was artificially restricted during the period to those owing over £100 and who were defined as a 'trader' by a 1571 statute. Therefore principally only the wealthier merchants went bankrupt. Debtors' prisons were much less restrictive. Anyone owing over £2 could be imprisoned indefinitely under the common law on a pre-trial basis with little guarantee that trial would ever take place. However, debtors' prisons have received little scholarly attention due to untested assumptions about their lack of effectiveness. That which exists has focussed upon conditions or reform and has broadly ignored or denied the presence of women as prisoners. Due to the lack of existing knowledge about how prisons functioned, the thesis is split into complementary sections, first exploring the prisons themselves before turning to female prisoners within them. Part One reconfigures eighteenth-century debt imprisonment from a medieval hangover to a fundamental element of the credit market. It posits that, as contemporary sales credit was substantially based upon individual reputation rather than entirely upon financial reality, it was logical that prisons focussed on the confinement of the body behind reputation to enforce informal contracts. The first chapter illustrates the hypothesis fully, demonstrating the importance of debtors' prisons over bankruptcy and court process. It also examines the hierarchy of prisons. Superior court prisons like the King's Bench and the Fleet, catering generally for higher status prisoners, functioned as an obstacle to easy debt recovery by allowing debtors to live outside in relative liberty. Much of the existing scholarship has been skewed by focus on these prisons. The second chapter tests the hypothesis through a quantitative analysis of the surviving commitment registers of the Wood-Street Compter, later the Giltspur-Street Compter (1741-1815). Analysing commitment rates, monthly population estimates, release mechanisms, length of commitment, debt averages, as well as providing indicative data on debtor occupational structure the chapter demonstrates that prisons underlined the credit system by providing the trading classes with a speedy debt recovery mechanism. Chapter Three acts as a caveat to this evidence by demonstrating the fragility of the system of debt imprisonment and that simple reforms, intended to improve the rights of the debtor, undermined the purpose of debtors' prisons by diluting indefinite confinement. It focusses on the 1761 Compulsive Clause and the schedules of debtor estates produced out of it, as well as the qualitative change to imprisonment by the imposition of term limits on those owing less than £2 from 1786. Part Two uses the knowledge that debt imprisonment was an effective and normal facet of the credit market which processed both those who had temporarily found themselves unable to meet the demands of creditors and those whose economic ventures had failed absolutely. Chapter Four, acknowledging that the very existence of female prisoners for debt has been readily denied, investigates how the women within came to be confined through prison records along with memoirs and other personal documents relating to prisoners. It questions the absolute nature of coverture, demonstrating that some married women were confined for their debts, contrary to the letter of the law. It also argues that simply because the majority of female prisoners were either spinsters or widows, this did not mean their confinement was the result of anyone other than themselves. We should see female imprisonment as an action of their being held accountable. Finally, Chapter Five examines the quantitative reality of female debt imprisonment to measure accountability over time. It shows that the female experience was not substantially different from that of men within debtors' prisons, though some degree of separation appeared after 1780 particularly in the size of the debt for which they were committed. Finally, by combining the compter data on female percentages with that of other prisons in London with limited surviving material and with nationwide data drawn from the Insolvency Acts it is able to suggest the female accountability over the long eighteenth century. It posits that female accountability and therefore economic independence, declined across the period as the number of permanent spinsters and the age at first marriage fell. While it does not suggest that the rate of business run by women declined in this period, that more of them were covered by male ownership suggests a significant qualitative change in female business's societal place.

Made available in DSpace on 2016-04-25T18:39:41Z (GMT). No. of bitstreams: 1 Marlene de Fatima Campos Souza.pdf: 1382250 bytes, checksum: 7d463e560c4043a380f76edad04cd3ba (MD5) Previous issue date: 2011-10-06 / The Third Sector institutions are considered agents responsible for the changing of society, and act as an instrument of the State in several areas, aiming at responding to social demands. To accomplish this task, it is fundamental that they have an adequate and efficient management that guarantees continuity and sustainability for these institutions. Regarding management, there are some essential obligations for the perfect operation of these institutions, such as the mandatory accountability to certification and regulation agencies, to social investors, and to society in general, with emphasis to the certification agencies, since certification provides contribution and tax exemption when all the requirements demanded by law are met. Thus, we see Accounting as an essential tool, since it contributes to an efficient management, and is necessary to the decision making and to the establishment of accountability processes, because it provides necessary information to confirm the gratuity required by law. Aiming at evaluating the contribution of Accounting to the improvement of the accountability processes in Third Sector institutions, a case study was accomplished in a nonprofit institution of College Education, the Fundação de Ensino Eurípides Soares da Rocha, in the city of Marília, São Paulo State, where the visits, interviews and data collecting necessary for the study were made. Considering the main point of the research, the results indicate that Accounting, when made in a segregated, precise, and transparent form, evidences and proves the applications of gratuity offered by the institutions in order to keep the certifications. It was possible to verify that the institution studied uses Accounting as a management tool and as a fundamental element in the process of accountability, allowing the evaluation of results of certification maintenance / As entidades do Terceiro Setor são consideradas agentes responsáveis pela transformação da sociedade e atuam como braço do Estado nas mais diversas áreas, com objetivo de atendimento às demandas sociais. Para dar continuidade a esse trabalho, é fundamental uma gestão adequada e eficiente que garanta a continuidade e sustentabilidade das entidades. No âmbito da gestão, encontram-se algumas obrigações essenciais para o perfeito funcionamento dessas entidades, como a obrigatoriedade de Prestações de Contas aos órgãos certificadores e reguladores, aos investidores sociais e a sociedade de forma ampla, tendo uma ênfase maior às prestações de Contas aos órgãos certificadores, pois tais certificações mantêm isenções de tributos e contribuições quando cumprido os requisitos previstos em lei. Neste contexto, consideramos que a contabilidade é ferramenta essencial, pois contribui para uma gestão eficiente sendo ferramenta indispensável nas tomadas de decisão e para instrução dos processos de Prestação de Contas, pois, oferece informações necessárias à comprovação das gratuidades exigidas por lei. Com o objetivo de avaliar a contribuição da contabilidade na melhoria dos processos de Prestações de Contas das entidades do Terceiro Setor foi realizado um Estudo de Caso em uma entidade sem fins lucrativos na área de Educação Superior (Fundação de Ensino Eurípides Soares da Rocha) na cidade de Marilia, Estado de São Paulo, onde foram realizadas visitas, entrevistas e coleta de dados necessários ao estudo. Considerando o foco principal da pesquisa, os resultados obtidos apontam que a Contabilidade quando escriturada de forma segregada, transparente e precisa evidenciam e comprovam as aplicações das gratuidades concedidas pelas entidades com a finalidade da manutenção do certificado. Constatou-se que a entidade pesquisada utiliza a Contabilidade como ferramenta de gestão e como elemento imprescindível nos processos de Prestações de Contas, possibilitando uma avaliação dos resultados da manutenção do certificado

Esta pesquisa é uma análise da divulgação das informações contábeis em portais de transparência dos municípios de Porto Alegre e Erechim, e de como é realizada a apropriação dessas informações pela organização Rede Observatório Social do Brasil (OSB) na realização do controle social. Para que a accountability possa ocorrer de forma efetiva é necessário que exista transparência na gestão dos recursos públicos por meio da divulgação de informações úteis e relevantes para a sociedade. No entanto, a informação contábil apresenta limitações devido à linguagem técnica e ao contexto profissional específico; e os profissionais especialistas nas informações (tecnoburocratas), com papel central na administração pública, criam zonas de “segredo burocrático” para a manutenção de seu quadro funcional. A publicização das informações, considerando uma esfera pública inclusiva, é fundamental para democratizar o acesso do cidadão e uma contabilidade crítica pode auxiliar a problematizar o que é de interesse público. Os métodos utilizados foram a análise da abrangência e qualidade dos dados de acordo com a LAI e a análise crítica do discurso (FAIRCLOUGH, 2001) quanto a forma de divulgação das informações nos portais de transparência e no âmbito das publicações dos Observatórios Sociais selecionados. Foi apurado que existe um esforço dos entes públicos em apresentar de melhor forma as informações contábeis, o que acaba municiando a sociedade para que esta possa realizar o controle social. A análise empírica da organização Rede OSB, nas unidades Observatório Social de Erechim e Observatório Social de Porto Alegre, evidenciou carências em uma publicização adequada dos trabalhos por elas realizados. A utilização de termos técnicos em suas prestações de contas, principalmente os relativos aos processos licitatórios, sem a divulgação de um conteúdo explicativo sobre o que se referem, gera dúvidas para o entendimento. Deve ser reconhecido que, além das dificuldades técnicas da linguagem contábil e das tentativas de obscurecimento de informações, ainda existem limitações cognitivas dos cidadãos para o entendimento das informações tornadas públicas. Por esses motivos, não há como esgotar o assunto abordado neste trabalho, que serve como uma reflexão para buscar o aperfeiçoamento da divulgação contábil. É sugerida a produção de relatórios distintos para disponibilização ao público e para o cumprimento das normas legais; e confecção de glossários dos termos de difícil entendimento para o cidadão. Ainda, as técnicas da teoria da comunicação e da semiótica podem ser adotadas para a melhoria da divulgação (publicização) das informações contábeis. / The present research is an analysis of the disclosure of accounting information carried out by transparency portals of the municipalities of Porto Alegre and Erechim and of how this information is appropriated by Rede Observatório Social do Brasil (OSB), in the execution of social control. In order to have an effective accountability, it is necessary to have transparency in the management of public resources through the dissemination of information that is useful and relevant to society. However, accounting information presents limitations for its analysis due to technical language and the specific professional context; and professional information experts (technobureaucrats), with a central role in the public administration, create “bureaucratic secret zones” for the maintenance of their operational framework. Publicizing information, considering an inclusive public sphere, is fundamental to democratize citizen access. Moreover, a critical accounting can help to problematize what is in the public interest. The methods used were the analysis of comprehensiveness and quality of the data in accordance with LAI, and the critical analysis of discourse (FAIRCLOUGH, 2001) on the way information is disseminated through the transparency portals and within the scope of publications by the selected Social Observatories. It has been found that there is a public entities effort to better present accounting information, which ends up imparting society so that it can carry out social control. The empirical analysis of the Rede OSB organization at Observatório Social de Erechim and Observatório Social de Porto Alegre unities has evidenced deficiencies of an adequate disclosure of the works performed by them. The use of technical terms in their accountability, especially those relating to bidding processes, without explanatory contents, makes room for misunderstandings. It should also be of note that, besides the technical difficulties of accounting language and the attempts to obscure information, there are still cognitive limitations of the citizens to understand the information publicized. For these reasons it is impossible to exhaust the subject addressed in this work, which serves as a reflection intended to seek an improvement of accounting disclosure. The production of separate reports for public disclosure in compliance with legal norms is suggested; as well as the creation of glossaries with the terms that are difficult for the citizen to understand. Still, techniques of communication theory and semiotics could be adopted to improve the disclosure (publicizing) of accounting information.