Submitted by Cássia Santos (cassia.bcufg@gmail.com) on 2017-07-17T12:15:00Z No. of bitstreams: 2 Dissertação - Chris Manuel Fritsche - 2017.pdf: 3056666 bytes, checksum: d6efbaf4a79cea3f7d6b1c15feb77c12 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2017-07-18T10:39:45Z (GMT) No. of bitstreams: 2 Dissertação - Chris Manuel Fritsche - 2017.pdf: 3056666 bytes, checksum: d6efbaf4a79cea3f7d6b1c15feb77c12 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-07-18T10:39:45Z (GMT). No. of bitstreams: 2 Dissertação - Chris Manuel Fritsche - 2017.pdf: 3056666 bytes, checksum: d6efbaf4a79cea3f7d6b1c15feb77c12 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-06-23 / This study identifies the occurrence of product / service and processes innovation, in the context of public educational institutions, by means of tests of hypotheses applied on a set of responses of 474 respondents, through the adoption of a free software, called Plataforma Certificado Livre. This is managerial software, which brings strong changes in the process of issuing certificates to institutions, to their customers. The changes in process and product/service offered by one technological tool are analyzed under the principles of innovation, such as quality improvements, increase of production capacity, cost reductions, among others, presenting a parallel between theory and practice. Ten hypotheses were elaborated, of which eight could be confirmed, allowing to conclude that, taking into account, mainly, the public sector, the adoption of the studied software impacts on innovation. The study also shows that, with the advancement of computer networks and technology as a whole, important technological innovations become possible to be implemented by the simple adoption of software by its managers, even when these tools were not developed by those who implement it. / Este estudo identifica, por meio de testes de hipóteses aplicados sobre um conjunto de respostas de 474 entrevistados, a ocorrência de inovação de produto/serviço e processos, no âmbito de instituições públicas de ensino, por meio da adoção de um software, denominado Plataforma Certificado Livre. Trata-se de um software gerencial, que traz fortes mudanças no processo de emissão de certificados por parte das instituições, aos seus clientes. As alterações no processo e produto/serviço oferecidos por uma ferramenta tecnológica são analisadas sob os princípios da inovação, como melhorias de qualidade, aumento da capacidade de produção, reduções de custo, entre outras, apresentado um paralelo entre a teoria e a prática. Dez hipóteses foram elaboradas, das quais oito puderam ser confirmadas, permitindo concluir que, tendo-se em vista, principalmente, o setor público, a adoção do software estudado impacta em inovação. O estudo demonstra ainda que, com o avanço das redes de computadores e, da tecnologia como um todo, importantes inovações tecnológicas passam a ser possíveis de serem implementadas pela simples adoção de softwares, por parte de seus gestores, mesmo quando estas ferramentas não foram desenvolvidas por aqueles que a implementam.

Dans la période actuelle, la gestion financière des établissements publics d'enseignement au Vietnam fait l'objet d'une profonde réforme ayant pour but la légalité, la régularité, l'efficacité et la transparence. Cette gestion financière portant sur le modèle de la gestion budgétaire axée sur les moyens fait face aujourd'hui à l'inefficacité et à l'opacité dans la gestion et l'utilisation des dépenses publiques, dans la prévision des ressources disponibles ainsi que dans la responsabilisation des gestionnaires et le contrôle a posteriori. Par ailleurs, il faut également relever qu'elle est inadaptée au mécanisme actuel de l'autonomie de gestion des établissements, à la recherche des motivations raisonnables des dirigeants, enseignants et des usagers et notamment au développement de ressources propres permettant aux établissements de répondre non seulement à une progression exceptionnelle des besoins éducatifs mais encore à leur processus de modernisation à venir. Il est proposé que la réforme de cette gestion financière doive s'aligner sur la réforme actuelle des finances publiques ainsi que sur celle de l'enseignement. En ce sens, il convient de mettre en place un modèle de la gestion budgétaire axée sur les résultats et accroître à la fois l'autonomie de gestion, notamment de gestion financière des établissements publics d'enseignement en cohérence étroite avec la responsabilité des gestionnaires et le contrôle financier. / In the current period, the financial management in public educational institutions in Vietnam has been the main target of the comprehensive reform for enhancement of legality, regularity, efficiency and transparency. Indeed, in the country, the model of input-based budgeting management now is not suitable, efficient and cleans enough for spending and auditing public expenditure. It also lacks of planning function for potential resources and supervising of managerial accountability and a posteriori control. Moreover, this financial management does not completely satisfy the today demand of managerial autonomy mechanism in public educational institutions. It can neither create a good motivation for managers, teachers and users nor mobilizing the development of their own resources which are very necessary to expanse their training needs as well as their modernization process in future. It is therefore proposed that the reform of the management must go in line with the current reform of public finances and that of education. For the purpose, in public educational institutions, a model of performance-based management should be implemented at the same time with the enhancement of managerial autonomy, especially in financial field as well as the responsibilities of managers in accountability and financial control.