A evolução da sociedade e da economia requer adaptações necessárias dos profissionais visando atender uma nova demanda do mercado e novas exigências sociais. A contabilidade é uma ciência que acompanha esta evolução. Desta forma, os profissionais da área devem se adequar às novas necessidades, assim como os cursos de graduação. Neste sentido, esta pesquisa teve por objetivo avaliar, se há relação entre os conteúdos sugeridos pelo CFC para a disciplina de contabilidade pública e a prática profissional na visão dos contadores que atuam na área. Para isto foi realizada uma pesquisa descritiva, com a adoção do método quantiqualitativo no tratamento dos dados. Os dados foram obtidos através de um questionário auto-aplicável a um grupo de participantes de dois eventos importantes para contabilidade pública no ano de 2010, o que gerou uma amostra de 156 contadores da área pública respondentes da pesquisa. Os resultados mostram que 52% dos profissionais acreditam que os conteúdos propostos pelo CFC para compor esta disciplina são suficientes para um bom exercício da profissão e que estes devem ser tratados com grande profundidade na graduação, sendo que os que acreditam nesta assertiva completamente são 35% dos entrevistados. Desta forma, observa-se a relação dos conteúdos sugeridos pelo CFC e a prática profissional. Entretanto, 52% dos respondentes acreditam que alguns detalhes deveriam ser ajustados nestes conteúdos mínimos, o que gera a necessidade de uma revisão do currículo desta disciplina. / The evolution of society and economy requires adjustments necessary for professionals to meet new market demands and new social requirements. Accounting is a science that follows this evolution. Thus, professionals must adapt to new needs as well as undergraduate courses. One way that they are qualified professionals with the knowledge necessary for good work performance is the adequacy of the curriculum frameworks for current and prospective students. Therefore, this study aimed to evaluate whether a relation between the content suggested by the CFC for the discipline of public accounting and professional practice in the view of accountants working in the area. For this a descriptive study was carried out with the utilization of the method quantiqualitative in data processing. Data were collected through a self-apply questionnaire to a group of participants in two events very important for public accounting in 2010, which generated a sample of 156 accountants in the public area of the survey respondents. The results show that 52% of the professionals believed that the contents that make up this course are sufficient for a good profession, and that they should be treated with great depth in degrees and 35% of respondents believes in this statement fully. Thus, there is the relationship of content suggested by the CFC and professional practice. However, 52% of respondents believe that some details should be adjusted in the curriculum, showing the need for a revision of the curriculum of this course.

The Commonwealth parliament's Public Accounts Committee (PAC) was established in 1913 and to the end of 1995 had produced 397 reports on government expenditure and administration, with almost all its recommendations implemented by government. However despite the Committee's prominence among the instruments parliament has used to oversight the executive, not only does it lack clear legislative authority for major areas of its activities but its specific purpose is not defined in its legislation. Among other things the latter omission renders proper evaluation of the PAC's effectiveness impossible, as objectives are a necessary prerequisite to assessment. This thesis establishes the de facto purpose of the Committee by tracing the development of standing public accounts committees generally, and by analysing the PAC's work as shown by its output of tabled reports. In that development, six evolutionary phases are identified: the PAC's roots in the move to a parliamentary control of the administration of government expenditure in Britain from the 1780s; its genesis in the 1850s with the concept of the standing public accounts committee, to be concerned with regularity and probity in government expenditure; its origins in the establishment of the British standing public accounts committee , in 1861, stressing high standards of government accounting, audit and reporting; its establishment in the Commonwealth, concentrating on information on departmental activities, efficient implementation of government programs and provision of policy advice; its re-establishment in 1951, stressing parliamentary control of government financial administration; and its operations from 1980, pressing for economic fundamentalist change in the public sector. Their output shows that in these phases the committees concerned displayed characteristic standing public accounts committee activism and independence in utilising the wording of their enabling documentation to adapt themselves to changes in their environment by pursuing a corresponding different mix of one or more of the following concurrent immediate aims: ensuring adequate systems of government accounting, audit and reporting; ensuring probity and regularity in departmental expenditure; obtaining and disseminating information on departmental activities; ensuring high standards of departmental administration and management; providing policy advice to executive government; and ensuring economic, efficient and effective government spending. Together these attributes and practices have made the PAC a parliamentary instrument of unequalled flexibility with a single continuing underlying aim - a purpose not concerning the public accounts per se, but directed at achieving high standards of management and administration in government by calling the Commonwealth's public service to account for its expenditure and activities.

No description available.

A evolução da sociedade e da economia requer adaptações necessárias dos profissionais visando atender uma nova demanda do mercado e novas exigências sociais. A contabilidade é uma ciência que acompanha esta evolução. Desta forma, os profissionais da área devem se adequar às novas necessidades, assim como os cursos de graduação. Neste sentido, esta pesquisa teve por objetivo avaliar, se há relação entre os conteúdos sugeridos pelo CFC para a disciplina de contabilidade pública e a prática profissional na visão dos contadores que atuam na área. Para isto foi realizada uma pesquisa descritiva, com a adoção do método quantiqualitativo no tratamento dos dados. Os dados foram obtidos através de um questionário auto-aplicável a um grupo de participantes de dois eventos importantes para contabilidade pública no ano de 2010, o que gerou uma amostra de 156 contadores da área pública respondentes da pesquisa. Os resultados mostram que 52% dos profissionais acreditam que os conteúdos propostos pelo CFC para compor esta disciplina são suficientes para um bom exercício da profissão e que estes devem ser tratados com grande profundidade na graduação, sendo que os que acreditam nesta assertiva completamente são 35% dos entrevistados. Desta forma, observa-se a relação dos conteúdos sugeridos pelo CFC e a prática profissional. Entretanto, 52% dos respondentes acreditam que alguns detalhes deveriam ser ajustados nestes conteúdos mínimos, o que gera a necessidade de uma revisão do currículo desta disciplina. / The evolution of society and economy requires adjustments necessary for professionals to meet new market demands and new social requirements. Accounting is a science that follows this evolution. Thus, professionals must adapt to new needs as well as undergraduate courses. One way that they are qualified professionals with the knowledge necessary for good work performance is the adequacy of the curriculum frameworks for current and prospective students. Therefore, this study aimed to evaluate whether a relation between the content suggested by the CFC for the discipline of public accounting and professional practice in the view of accountants working in the area. For this a descriptive study was carried out with the utilization of the method quantiqualitative in data processing. Data were collected through a self-apply questionnaire to a group of participants in two events very important for public accounting in 2010, which generated a sample of 156 accountants in the public area of the survey respondents. The results show that 52% of the professionals believed that the contents that make up this course are sufficient for a good profession, and that they should be treated with great depth in degrees and 35% of respondents believes in this statement fully. Thus, there is the relationship of content suggested by the CFC and professional practice. However, 52% of respondents believe that some details should be adjusted in the curriculum, showing the need for a revision of the curriculum of this course.

Magister Legum - LLM

Student Number : 9908223M - PhD thesis - School of Social Sciences - Faculty of Humanities / This thesis examines the status and role of parliamentary committees in democratic theory with a view to critically assessing the performance of one such committee, the South African version of the PAC, SCOPA. It advances a pluralist theory of popular sovereignty according to which there is no single institutional complex or site, which exclusively expresses the will of the people. The latter is the case in monist theories, which reduce democracy to its practice in a single site. Rousseau and Weber are critically examined in this connection. In the pluralist notion advanced in this thesis the popular will is expressed and realized in a plurality of institutional sites and modalities of exercise. On this perspective parliamentary committees perform a function vital to the constitution of popular sovereignty itself. They are indispensable to the formation by the people of an accurate perception by it of what the Executive is doing in its name. Their investigative work is thus constitutive of the formation of a democratic subject and will. Parliamentary committees are thus central to the satisfaction of the conditions of the deliberative dimension of democracy. On this definition, parliamentary committees must in addition themselves conform to the principles of deliberation in their own practice. This specifically deliberative conception of democracy is then further delineated by distinguishing it from the aggregation – majoritarian perspective and defending it against a variety of criticisms, including that of Chantal Mouffe. With this conceptual and normative framework in place, the British and American committee systems are examined in order to establish some reference points in terms of the institutional practice of parliamentary committees. The focus then shifts to the parliamentary committees of the South African Parliament. The constitutional and legal foundation for parliamentary committees (in the South African system) is examined with particular reference to SCOPA itself and the first five years of the new parliamentary committee system identified as a period during which several South African parliamentary committees, including SCOPA, effectively exercised their “oversight” function. Once the Government’s SDP entered the scene all things changed. This thesis examines the formation of the JIT, paying particular attention to the exclusion of the HSIU and the interventions of the Speaker, Hon Frene Ginwala. It identifies in close detail all the flaws in the SDP procurement process as well as the contradictions and lacunae in the final JIT Report itself. These are of such a magnitude as to render unreasonable any claim to the contrary and in endorsing the Report SCOPA thus clearly failed in its essential function. The notion of a threshold concept of reasonable adequacy is introduced as limiting the conditions under which committee decisions can legitimately be taken via majority voting. The argument is advanced that these were clearly not met in the case of the SCOPA decision under discussion. The implications of this “collapse” of SCOPA for South African democracy more broadly are then identified and discussed in terms of deliberative democratic theory.

[pt] A presente dissertação pretende abordar os aspectos empíricos da atuação do Tribunal de Contas da União (TCU) no Brasil desde o início da vigência da Constituição de 1988 até 2010. Para tanto, o trabalho se inicia com uma abordagem teórica sobre a prestação de contas estatais, representada por meio do fenômeno da accountability, sendo utilizada a análise realizada por diversos cientistas políticos, notadamente no contexto latino americano. Em um segundo momento, passa-se ao estudo da figura dos Tribunais de Contas, sintetizando as características de alguns modelos base de órgãos de controle externo existentes em outros países, discorrendo-se, posteriormente, sobre breves aspectos históricos do TCU – com ênfase para os debates da Constituinte de 87-88 -, desembocando nos aspectos normativos e institucionais da Corte de Contas no Brasil. Por fim, o trabalho revela as reais feições da atuação do TCU, demonstradas por meio da comparação jurídica sucessiva interna, realizada sob dois principais aspectos norteadores referentes ao Tribunal (a apreciação anual das contas prestadas pelo Presidente da República e o exercício de algumas atividades ordinárias do TCU, tais como fiscalizações, recebimento de denúncias, cobrança executiva, dentre outras), recobrindo o período de 1989 a 2010. / [en] This essay intends to cover the empirical aspects of the performance of the Federal Audit Court (Tribunal de Contas da União - TCU) since the beginning of the Constitution of 1988 to 2010. To this end, the work begins with a theoretical approach on the state accountability, represented by the accountability phenomenon, analyzed by several political scientists, especially in the context of Latin America. In a second moment, we pass to the study of the figure of the Audit Courts, summarizing the characteristics of some base models of external control agencies in other countries, writing, after that, about brief historical aspects of TCU - with emphasis on the debates of the 87-88 Constituent - and culminating in the regulatory and institutional aspects of the Federal Audit Court in Brazil. Finally, the work reveals the real features of the action of TCU, demonstrated by the legal successive internal comparison, carried out under two main guiding aspects related to the Court (the annual review of accounts rendered by the President and the exercise of some ordinary activities of TCU, such as inspections, receiving complaints, executive lawsuits, among others), covering the period from 1989 to 2010.

The dissertation discusses the judging competence of the Court of Auditors (art. 71, II, CF / 88), which is autonomous constitutional body, head of the state function of external control of public accounts. With the aim to contextualize the theme, it intends to explain the terms "control" and "external control", the institutional position of the Audit Court among the three "Powers", the legal nature of its adjudicative competence and the "administrative res judicata". Then, it tries to examine the legal standards that govern the juridical production process under the Court of Auditors, which are the standard of competence, the standard that regulates the procedure and the standard that defines the matter which is object of the decision. From the incidence main rule technique, it is explained the previous (material, spatial and temporal) and consequent (personal and relative to prestation) integrants criteria of the legal rules that impose duties and sanctions against those responsible for the management of public resources. And since the application of such standards may involve injury or threat to rights of the controlled individuals, it is also analyzed, taking into account the doctrine and jurisprudence, the question of the action limits of the Judiciary due to the existence of formal and material defects in the judgment of the Court of Auditors. / A dissertação aborda a competência julgadora do Tribunal de Contas (art. 71, II, CF/88), que é órgão constitucional autônomo, titular da função estatal de controle externo das contas públicas. Com o fito de contextualizar o tema, intenta-se explicar os termos “controle” e “controle externo”, a posição institucional da Corte de Contas entre os três “Poderes”, a natureza jurídica da sua competência judicante e a “coisa julgada administrativa”. Em seguida, busca-se examinar as normas regedoras do processo de produção jurídica no âmbito do Órgão de Contas, quais sejam a norma de competência, a norma que regula o procedimento e a norma que delimita a matéria objeto de decisão. A partir da técnica da regra-matriz de incidência, são explicados os critérios integrantes do antecedente (material, espacial e temporal) e do consequente (pessoal e prestacional) das normas jurídicas que impõem deveres e sanções aos responsáveis pela gestão de recursos públicos. E dado que a aplicação de tais normas podem implicar lesão ou ameaça a direitos dos sujeitos controlados, analisa-se também, à luz da doutrina e da jurisprudência, a questão dos limites de atuação do Judiciário em face da existência de vícios formais e de vícios materiais no acórdão do Tribunal de Contas.

Brazilian municipalities are required to prepare and publish financial statements and make them available to everyone through electronic media. Therefore, the objective of this research is to verify whether the municipalities of Greater Florianopolis Region published their financial statements (2000-2013) on internet, these reports were prepared in compliance with Act 4,320/1964 and the Fiscal Responsibility Law (FRL). Checklists were developed to organize the financial statements in the official websites of 22 municipalities. According to the research crite- ria, there was a low level of availability of balance sheets (Act 4,320/1964) and financial statements of the Fiscal Management Report (RGF) and the Summary Report of Budget Execution (RREO). The absence of balance sheets publications was 86.36%, 92.21% for RGF’s financial statements, and 92.86% for the RREO’s financial statements. More than half of the analyzed municipalities did not issued any financial statements on the Internet. / Los municipios brasileños están obligados a preparar y publicar estados financieros y ponerlos a disposición del público a través de los medios electrónicos. Por lo tanto, este artículo tiene como objetivo comprobar si se publican en Internet los estados financieros elaborados por los municipios de la Región Gran Florianópolis, según la Ley 4.320/1964 y la Ley de Responsabilidad Fiscal (LRF) para los años 2000-2013. Se desarrollaron listas de verificación para organizar los esta- dos financieros en las páginas web de los 22 municipios. Según el criterio de evaluación, hubo una baja disponibilidad en Internet del balance financiero de la Ley 4.320/1964, de los estados financieros del Informe de Gestión Fiscal (RGF) y del Informe del Análisis de Ejecución Presupuestaria (RREO). La ausencia de publicaciones de balances financieros fue 86,36%, 92.21% de los estados financieros del RGF, y 92,86% para los estados financieros del RREO. Más de la mitad de los municipios analizados no publicó ningún estado financiero en Internet. / Os municípios brasileiros são obrigados a elaborar e a publicar demonstrativos contábeis e disponibilizálos em meios eletrônicos de acesso público. Neste contexto, o objetivo deste artigo é verificar se estão publicados na internet os demonstrativos contábeis elaborados pelos municípios da Região da Grande Florianópolis em atendi- mento à Lei n.º 4.320/1964 e à Lei de esponsabilidade Fiscal (LRF), referentes aos anos de 2000 a 2013. Foram elaborados checklists para organizar a observação dos demonstrativos contábeis nos sítios eletrônicos oficiais dos 22 municípios. Constatou-se um baixo nível de disponibilização na internet tanto para os balanços da Lei n.º 4.320/1964 quanto para os demonstrativos do Relatório de Gestão Fiscal (RGF) e do Relatório Resumido de Exe- cução Orçamentária (RREO), conforme o critério da pesquisa. A ausência das publicações foi de 86,36% para os balanços da Lei n.º 4.320/1964, de 92,21% para os demonstrativos do RGF, e de 92,86% para os demonstrativosdo RREO. Mais da metade dos municípios analisados não publicou demonstrativos na internet.

Made available in DSpace on 2016-03-15T19:34:14Z (GMT). No. of bitstreams: 1 RENATO RIBEIRO DE ALMEIDA.pdf: 1434838 bytes, checksum: 785c9cb2927d7312172125601376e3c9 (MD5) Previous issue date: 2014-02-10 / Universidade de São Paulo / This master dissertation aims to systematize and provide discussions on the chances of acquiring ineligibility that follow bad representatives, especially after the introduction or modification of conducts arranged in Complementary Law No. 135/2010, popularly titled lei da ficha limpa amending the Supplementary Law No. 64/1990. It aims to systematize, in a single text, all the situations covered by the new legislation restricting the eligibility of those who are already in the exercise of political elective office, discussing what are the main legal nuances that, while restricting eligibility, concern, in general, the whole Brazilian society. Besides the specific subject of great legal significance which concerns the hypotheses about the acquisition of ineligibility during the period of elective office, this work will hold a debate about the principle of good governance and how it has been dealed by the international doctrine. This principle postulated in the Federal Constitution in Article 37, but also found throughout the constitutional text, argues that public managers, especially those agents with electoral and political mandate, with special emphasis on those dealing with public funds, have, as a functional duty, the obligation of providing proper accountability and transparency in their political- administrative acts featuring what can be named positive provisions of the State. / A presente dissertação de mestrado tem por objetivo sistematizar e estabelecer discussões sobre as hipóteses de aquisição de inelegibilidade a que estão sujeitos os maus mandatários de cargos eletivos, sobretudo após a introdução ou alteração de condutas dispostas na Lei Complementar n° 135/2010, popularmente intitulada Lei da Ficha Limpa, que alterou a Lei Complementar nº 64/1990. Objetiva-se sistematizar, em um único texto, todas as situações previstas pela nova legislação que restrinjam a elegibilidade daqueles que já se encontram no exercício de mandato político-eletivo, discutindo quais são as principais nuances jurídicas que, ao restringir a elegibilidade, atingem, de forma geral, toda a sociedade brasileira. Além da temática específica e de grande relevância jurídica sobre hipóteses de aquisição de inelegibilidade no exercício de mandato eletivo, este trabalho terá como pano de fundo o debate acerca do princípio da boa governança ou good governance, como é tratado pela doutrina internacional. Tal princípio, postulado na Constituição Federal principalmente no artigo 37, mas encontrado também ao longo de todo texto constitucional, dispõe que os gestores públicos, sobretudo os agentes com mandato político-eleitoral, com especial ênfase naqueles que lidam com recursos públicos, possuem, como dever funcional, a devida prestação de contas e a transparência em seus atos político-administrativos, caracterizando, desta forma, o que se pode chamar de uma prestação positiva do Estado.