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Papel do Contador, Transparência e Accountability em Organizações não-Governamentais: um estudo de caso no Rio de Janeiro / Role of Accountant, Transparency and Accountability in Non-Governmental Organisations: a case study in Rio de JaneiroMelissa Christina Corrêa de Moraes 03 March 2009 (has links)
A presente pesquisa teve como objetivo conhecer e avaliar a contribuição do profissional contábil nas organizações do Terceiro Setor, para transparência e accountability. Para
verificar se a gestão da organização pertencente ao Terceiro Setor desempenha suas atividades de forma transparente e accountable, realizou-se uma pesquisa exploratóriodescritiva
em uma organização pertencente a esse setor denominada Viva Rio, que encontra-se sediada na cidade do Rio de Janeiro, onde foram realizadas entrevistas semiestruturadas. Os resultados da pesquisa apontam que a Contabilidade pode contribuir muito para essas organizações, principalmente pelo fato de essas entidades, diferentemente das demais organizações do primeiro e segundo setores, precisarem prestar contas aos mais diversos públicos. A organização pesquisada utiliza informações não financeiras e financeiras como ferramenta de auxílio à transparência e accountability, e ainda, os registros contábeis são contabilizados por projetos e por financiadores, o que gera acurácia e tempestividade na disponibilidade dessas informações aos seus
interessados. / This research aimed to understand and evaluate the contribution of the accounting professional at the organizations in the Third Sector, for transparency and accountability. To verify that the management of the organization belonging to the Third Sector plays its activities in a transparent and accountable way, a descriptive exploratory research was conducted in an organization belonging to this sector called Viva Rio, which is based in Rio de Janeiro, which semi-structured interviews were conducted. The survey results show that accounting can contribute much to these organizations, mainly because of them, unlike the other organizations of the first and second sectors, need to be accountable to more diverse audiences. The organization studied uses non-financial and financial information as an aid tool for transparency and accountability, and yet, the accounting records are accounted for by donors and projects, which generates the accuracy and timing in the availability of
informations to its stakeholders.
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Transparência e responsabilização na contratualização de resultados com as organizações sociais de cultura no estado de São Paulo: um estudo a partir da atuação do controle externo / Transparency and accountability in the results of contracting with social organizations of culture in the state of São Paulo: a study from the action of external controlLarissa de Jesus Martins 30 June 2016 (has links)
Essa pesquisa discute a relação entre transparência e accountability no âmbito da contratualização de resultados com as organizações sociais de cultura do Estado de São Paulo. Parte-se de uma perspectiva instrumental e limitada da transparência, compreendendo-a como um requisito importante para demonstrar o desempenho e os resultados atingidos pelos agentes públicos, mas que, no entanto, dependeria dos arranjos institucionais de controle para influenciar na accountability. Neste contexto, verificou-se com Heald (2006) que a transparência ocorre em retrospecto por meio do fornecimento periódico de informações para a prestação de contas, e é centrada na evidenciação de eventos - inputs, outputs e outcomes do contrato de gestão e não nos seus processos de execução. Sendo assim, a transparência depende da atuação integrada dos controles interno e externo, com fornecimento tempestivo e eficaz de informações que permitam a responsabilização dos agentes perante os resultados. A partir disso, foi feito um estudo dos apontamentos do Tribunal de Contas do Estado de São Paulo sobre as prestações de contas das OSs de Cultura de São Paulo, procurando-se identificar as falhas mais recorrentes, sua relação com os eventos de transparência previstos e sua influência no julgamento de irregularidade, para então analisar como o fluxo de informações se posiciona no atingimento da accountability. Tal esforço analítico resultou no reconhecimento da fragilidade da relação entre transparência e accountability: a falta de transparência dos inputs do contrato de gestão foi preponderante para o julgamento de irregularidade de alguns ajustes; no entanto, no que se refere aos outputs do contrato, a verificação foi difusa, uma vez que os documentos são menos mensuráveis e dependem da atuação consistente do controle interno, que em geral não ocorre. Sendo assim, o fluxo de informações do contrato de gestão não expõe os componentes do contrato e, tampouco, permite a verificação dos resultados alcançados, dificultando a obtenção da accountability de resultados / This research discusses the relationship between transparency and accountability within the results of contracting with social culture organizations in São Paulo state. Part is an instrumental and limited perspective of transparency, understanding it as an important requirement to demonstrate the performance and results achieved by the public, but which, however, depend on the institutional arrangements of control to influence accountability. In this context, it was with Heald (2006) that transparency occurs in retrospect - through the regular provision of information for accountability, and is centered on the events of disclosure - inputs, outputs and outcomes of the management contract and not in their implementation processes. Thus, transparency depends on the integrated internal and external control activities with timely and effective provision of information to the accountability of agents towards the results. From this, a study was made of the notes of the São Paulo State Court of Auditors on the supply of accounts of the OSs of Culture of São Paulo, seeking to identify the most frequent failures, its relationship with the envisaged transparency events and its influence on judgment error, and then examine how the information flow is positioned in the accountability achievement.This analytical effort resulted in the recognition of the fragility of the relationship between transparency and accountability: the lack of transparency in the inputs of management contract was leading to the judgment of irregularity some adjustments, however, with regard to the outputs of the contract, verification it was widespread, since the documents are less measurable and depend on the timely performance of internal control, which generally does not occur. Thus, flow information of management contract does not expose the contract components and either allows the verification of the results achieved, making it difficult to obtain the results of accountability
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Uma Análise da Relação entre Receitas e Despesas Públicas e o Desenvolvimento Educacional dos Municípios Brasileiros, de 2008 a 2011, Segundo o Índice FIRJAN de Desenvolvimento MunicipalBEZERRA, Dayvison Spindola Soares 29 February 2016 (has links)
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Previous issue date: 2016-02-29 / Partindo de argumentos decorrentes das discussões sobre accountability governamental e dos estudos afetos à qualidade do gasto público, este trabalho se propôs a mensurar a relação existente entre receitas e despesas públicas, representativas da execução orçamentária municipal publicada, e a qualidade da educação dos municípios brasileiros, no período de 2008 a 2011, segundo o Índice FIRJAN de Desenvolvimento Municipal, na vertente educacional. Para tanto, foi utilizada uma abordagem metodológica quantitativa, a partir de uma regressão com dados em painel, para 4.376 municípios entre os anos de 2008 a 2011, contemplando como variável dependente o Índice FIRJAN de Desenvolvimento Municipal, na vertente educacional e, como explicadores, variáveis representativas da arrecadação e de gasto público e outras utilizadas para controle dos resultados. Os resultados da pesquisa apontaram como significativas as variáveis relativas aos índices de desenvolvimento municipal nas vertentes emprego e renda e saúde, à proporção de alunos em relação à quantidade de habitantes (densidade de alunos), à despesa com a remuneração dos professores e com gastos com saúde e à receita própria dos municípios. Foi observado, ainda, diferenças significativas entre a regressão nacional e as realizadas para cada Estado, revelando a existência de aspectos regionais relevantes na determinação da qualidade da educação dos municípios brasileiros. Assim, concluiu-se que uma melhor condição de vida da população, representada por melhores níveis de empregabilidade, renda e saúde, associada a maiores remunerações por aluno para o magistério, que pode atuar sobre o desempenho dos professores em sala de aula, são fatores significativos na melhoria da educação municipal. Por outro lado, a densidade de alunos na população do município demonstrou trazer a este um nível de complexidade na organização necessária à educação, que força os resultados educacionais para piores resultados. Por fim, ficou evidenciado que as informações oriundas da execução orçamentária municipal podem ser utilizadas como instrumento voltado a avaliar se a qualidade mensurada para os bens públicos entregues à população mantém relação com os montantes aportados para tal. Os resultados deste trabalho demonstram que, ainda que parcialmente, há relação entre as receitas e despesas públicas e a qualidade da educação dos municípios brasileiros para o período subordinado às análises. / According to arguments emerging from discussions about public accountability and studies about the quality of public spending, this work aimed to measure the relationship between Revenue and Public Expenditure, representative of the municipal budget execution published, and the quality of education of brazilian municipalities, from 2008 to 2011, according to Índice FIRJAN de Desenvolvimento Municipal in the educational aspect. For this purpose, a quantitative approach was used, using a regression with panel data for 4,376 cities, between 2008 and 2011, using as dependent variable the Índice FIRJAN de Desenvolvimento Municipal in the educational aspect and, as explanatory, accounting variables specific to basic education, and others used for control of the results. The results showed as significant variables related to municipal development indices in employment and income and health, the proportion of students in relation to the number of habitants (students density), the spending on remuneration of teachers and health and own revenue of municipalities. Also significant differences were observed between the national regression and that performed for each state, revealing the existence of relevant regional aspects in determining the quality of education of Brazilian municipalities. Thus, it was concluded that improved people's living condition, represented by better employment, income and health levels, associated with higher remuneration per student for teaching, which can act on teacher performance in the classroom, are significant factors in improving muncipal education. On the other hand, the density of students showed that bring a level of complexity in the organization necessary to education, which forces educational outcomes for worse results. Finally, it was evident that the information coming from the municipal budget execution can be used as an instrument aimed to assess whether the quality measured to public goods delivered to the population remains linked to the amounts contributed to such. These results demonstrate that, even partially, there is a relationship between public revenues and expenditures and the quality of education of municipalities for the period subject to analysis.
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Institutions and local government accountability in Uganda: a case study of Ntungamo districtPromise, Catherine Bilra January 2006 (has links)
Magister Administrationis - MAdmin / After decades of seeking answers, without much success, to the development challenges facing
third world countries, agencies such as the IMF and World Bank have turned increasingly in
recent years to issues governance and accountability. In Africa especially, the failure of most
development strategies has been attributed to governance issues such as democratic deficits,
corruption and lack of political accountability among others. Uganda like several other African
countries has been criticised for corruption - a sign that the country has a problem with the
functioning of accountability and governance in general. In an attempt to find out whether the
local government institutional mechanisms in Uganda embody possible explanations for
weaknesses in political accountability, this study hypothesizes that institutional arrangements
impact on downward accountability. While concentrating on the anatomy of institutions and the
dimensions of accountability to which they relate, as well as on how the formal and informal
institutions relate to each other, the study gives an insight into how institutions impact on
downward answerability and enforceability at the local level in Uganda. Based on a thorough
consideration of both the theoretical and empirical underpinnings of the concept of accountability,
the study develops relevance criteria upon which an assessment of both formal and informal
institutions' relevance for each of the dimensions of accountability is based. In both cases, formal
institutions are found to be more relevant for accountability than informal ones. Critical issues
about the capabilities of informal institutions are however raised, culminating in a discussion on
the relationship between formal and informal institutions in the study area. While also considering
other variables that interact with institutions in affecting accountability, the study calls for a re
examination in the concepts under investigation namely 'institutions' and 'accountability'. The
study concludes that problems of accountability can be accounted for by weaknesses in
institutional design, conceptual weaknesses in the definition of accountability, as well as
contextual factors such as resource constraints. In the light of this recognition, the study offers
theoretical as well as policy level recommendation
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Values and attitudes toward social and environmental accountability: A study of MBA students.Fukukawa, Kyoko, Shafer, W.E., Lee, G.M. January 2007 (has links)
No / Efforts to promote corporate social and environmental accountability (SEA) should be informed by an understanding of stakeholders' attitudes toward enhanced accountability standards. However, little is known about current attitudes on this subject, or the determinants of these attitudes. To address this issue, this study examines the relationship between personal values and support for social and environmental accountability for a sample of experienced MBA students. Exploratory factor analysis of the items comprising our measure of support for SEA revealed two distinct factors: (1) endorsement of the general proposition that corporations and executives should be held accountable for the social and environmental impacts of their actions; and (2) agreement that the government should adopt and enforce formal SEA standards. Our findings indicate that the universalism value type is positively associated with general support for SEA, but not with support for government enforcement of accountability standards. In addition, we found that gender has a significant impact on support for government enforcement of SEA standards.
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Professional experience of graduates from a coordinated undergraduate program in dietetics : a method of program evaluationLinnenkohl, Susan C January 2011 (has links)
Digitized by Kansas Correctional Industries
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Professionalism in the Royal Ulster Constabulary : an examination of the institutional discourseEllison, Joseph William Graham January 1997 (has links)
No description available.
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An interpretative inquiry into accounting practices in Islamic organisations in MalaysiaRahman, Abdul Rahim Abdul January 1999 (has links)
No description available.
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Markets and further educationAlexiadou, Nafsika January 1999 (has links)
No description available.
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No / Gender, Accountability, and Government Funded Non Governmental Organizations in Taiwan雷蜜雪, Ryan, Michelle Unknown Date (has links)
No / Gender based legislation in Taiwan and government expressed importance of gender equality are very forward thinking. Gender mainstreaming has provided the framework for the increased emphasis on gender equality which has happened along side an explosion of third sector organizations, those funded privately and by the government, and a new understanding of what the accountability of these organizations entails. Four government funded organizations, or “quango” were examined to determine the degree of their accountability to gender mainstreaming policy using these new criteria, and the degree of penetration of the gender mainstreaming efforts. The organizations were found to be lacking in methods to ensure accountability and devoid of gender sensitivity in their project areas.
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