Over the past decade, the world has witnessed significant changes in global and national polities. These changes, which include the re-emergence of semi-authoritarian regimes have had a substantial effect on the space for civil society advocacy. In Uganda, there has been an undulation between the promising eras of democratization in the 1990s to low days of oppressive legislations and institutions since 2005. What these changes dictate is that stakeholders working within and outside of the state ought not only to change their approach and strategies to cope with the changes in the rules of engagement but also win and sustain their operating space. This paper explores strategies employed by civil society actors to win and sustain space for operation in Uganda’s semi-authoritarian setting. The analysis is situated in Uganda’s Semi-Dominant Neo-Patrimonial Space, characterized by patronage and party dominance. Two case studies from civil society advocacy have been explored to delineate key lessons for civil society advocacy across the world. The case studies are presented in periodized interactions between the state and NGOs in order to contrast the outcomes of different strategies which predominated in different eras. The evidence presented shows that where civil society organizations and actors used more collaborative strategies and techniques in their advocacy, they achieved advocacy results and goals. One the other hand, where civil society engaged through less collaborative and confrontational strategies, they did not achieve results. It follows from the analysis therefore that in semi-authoritarian political settings, where civil society is relatively powerless, change cannot be achieved in ways that are contradictory and conflictual to the interests of a dominant regime. As such, incremental collaborative changes are more preferable and more effective than confrontational change options. The scope and extent of incremental changes would be larger the more collaborative is the civil society engagement.

From the use of manual payment systems in the delivery of social cash transfers, most developing nations nowadays are resorting to electronic payment solutions to improve the timeliness and effective delivery of the social grants amidst programme scale ups. Like most countries in Sub-Saharan Africa, Zambia recently introduced an electronic delivery system through a commercial bank (ZANACO) and within two years, the Zambia Postal Services Corporation (ZAMPOST) was also engaged as an alternative payment solution for the Social Cash Transfer programme. Zambia’s manual system was designed in such a way that it used teachers or other local civil servants to make cash payments as ‘Pay Point Managers’ (PPMs). The system also uses Community Welfare Assistance Committees (CWACs) to help in the identification of eligible beneficiaries and to monitor payments. This manual payment system was assessed to have administrative and operational weaknesses including corruption and insecurity (because of the physical movement of cash from the bank to the pay points), prompting the introduction of electronic payment solutions. The e-payment system was introduced through ZANACO which is partly owned by the Government and partly private. Apart from Lusaka, this channel was slow in scaling up its services to other areas prescribed in the contract with the responsible Ministry, the Ministry of Community Development and Social Services (MCDSS), and was not very convenient for people with disabilities especially the blind and older persons not used to Automated Teller Machines (ATMs) and pre-paid cards. ZAMPOST was subsequently engaged to cover two provinces with the aim of accelerating e-payment services and improving service delivery of the programme. Instead of developing such a system, however, the Post Office opted to operate just like the manual system, but instead of using PPMs, it opted to use its own employees to physically carry cash to pay points and make payments. This system posed several challenges including poor record keeping leading to payment of ineligible beneficiaries and failure to produce reports. Audit reports revealed grave irregularities with this payment method xii and many stakeholders, including donors were concerned about the poor performance of ZAMPOST. As a contribution to scholarship in the improvement of delivery systems in social protection, this dissertation therefore, highlights the advantages and disadvantages of using the manual as well as the electronic delivery systems in the delivery of social grants. Through the analysis of the manual payment system, e-payment system and the use of the Post Office in Zambia, I investigate how delivery systems are identified, designed and how they function. How they impact on beneficiaries as well as their implication on Government policies. I argue for participatory identification and designing of delivery systems of social grants. In addition, I argue that social grants delivery systems are largely influenced by global trends, whereby some countries adopt what others are using without necessarily considering local implications and capacity to sustain; for instance, mimicking electronic systems used in economically sound countries in the quest to improve efficiency and effectiveness in the delivery of social grants. This study sheds light on how Zambia’s social grants have been delivered vis-à-vis structural fundamentals, design and stakeholder engagement.

Governments around the world, including Canada, continue to look for new ways to structure themselves and deliver services to accommodate the growing challenges of governing in an increasingly complex global environment. One strategy is to hive off functions to arms-length entities. This continues to be a popular option for service delivery, consuming significant amounts of public resources with little understood about the implications on accountability, performance, transparency and cost. Distributing public governance by moving functions further out from the institutional centre of government has tended to make the public sector less visible. In Canada, there has been negligible critical analysis about the trend and its impacts, in particular, at the provincial level. This study addresses that gap by analyzing the use of arms-length entities over time in two provinces, British Columbia and Ontario. It empirically determines trends in agencification, explores the rationale for creation and use of arms-length entities, and contributes to a better understanding of the implications, impacts and challenges that continue to arise in distributing public governance. The study uses a mixed methods approach relying on a quantitative analysis of jurisdictional data to describe changes in the agency landscape in British Columbia and Ontario over a 65 -year period from 1951 to 2016. The qualitative strategy uses 32 interviews of current and past government and agency executives to provide insights into the rationale for agency creation, relationships between government and its arms-length entities, the impacts on public sector governance, and the future of agencification. Document and literature reviews were conducted to support the analysis of both the quantitative and qualitative data. Results show there has been a continued and statistically significant increase in the overall number of arms-length entities in both jurisdictions over time. Creation, though, ebbs and flows, and is not necessarily a reflection of political ideology or economic climate. However, political influence has not been eliminated with the establishment of governance frameworks for arms-length entities. Recognizing this, agencies have become more adept at reading political signals and building relationships with government that earn them trust and autonomy. The key findings of this study suggest that: 1. The governance structures in Canada continue, increasingly, to illustrate a broad range of arms-length entities to deliver a breadth of services and functions, with little consistency in the rationale and structure for their creation. 2. New governance controls and mechanisms are being implemented to address issues of performance, accountability and political brand as the shape of the public sector continues to evolve. 3. The independence of arms-length agencies is more myth than reality. Ultimately governments are accountable for their delegation of authority and this reality has and will continue to influence the relationship between government and its arms-length entities. 4. Individual personalities matter. Despite governance frameworks and mechanisms intended to prescribe the accountability relationship between government and arms-length entities, individuals on both sides of the relationship can have a significant impact on agency performance and viability. All indications suggest that governments will continue to use arms-length agencies to deliver a variety of services using various organizational forms and inconsistent governance frameworks. In addition to agency creation, the reshaping of agencies through merger, re-categorization, mandate shifts, renaming, etc., will continue, as will the changing landscape of distributed public governance. The ability to design a governance framework that addresses the ongoing reshaping of government structure will need to evolve in order to address challenges with coordination, fragmentation, service delivery and accountability. To this end, governments have been rationalizing their governance systems, increasing their ability to control arms-length entities through a variety of mechanisms, including the creation of new “super agencies”. As the use of agencies continues, the governance environment becomes more complex with a greater number of actors, changes in government capacity and resourcing, and global, multi-level government systems in meeting public needs. Governance rationalization supports the need for increased focus on why and how governments re-shape themselves and how this impacts accountability and performance, providing new opportunities for further research as the shape of the public sector continues to evolve. / Graduate

Spring Break, which has been transformed from a rather mild mid-winter vacation to a cultural rite over the past seventy-years, allows students to bring their values en masse to the host locations they visit. While only visiting these locales for a short time, college students nonetheless significantly impact the economic, public governance and socio-cultural processes of their Spring Break host locations. This dissertation explores the process of how and why students choose these locations and the impacts that occur as a result. A quantitative approach is used to determine the level of impact on a host location's economic, socio-cultural and public governance processes and what role city policies have in affecting these impacts. The data comes primarily from public sources – national, state and local – between 1995 and 2005. This investigation helps to answer the question ‘Is Spring Break worth the cost of the student impacts?' In doing so, it will allow for current Spring Break cities in the U.S. to determine what role the event plays in their future and provides potential Spring Break locations with the information necessary to determine whether or not to court the next generation of Spring Breakers.

Doctor of Philosophy / Security Studies / Emizet F. Kisangani / Why are states sometimes unable to avoid the occurrence of civil war? Most existing theories of civil war focus on rebels’ motivation and capabilities, while taking government’s actions as givens. Not only is the government a key player in the process leading up to civil war, but it is also a non-unitary actor composed of individuals and groups with diverging aspirations. Thus, understanding civil war requires an explanation of the conditions that facilitate or impede what governments do to provide political order. To fill this gap, this dissertation proposes a state-centered theory that explains civil war as an indirect function of state environment, defined in terms of structural and institutional conditions under which governments operate. The argument is that state environment determines the scope of leaders’ consensus on accommodation and coercion, two strategies that governments rely on to provide political order. Specifically, harsh socioeconomic conditions reduce leaders’ strategic consensus. Moreover, leaders’ divisions in socioeconomically poor societies is further exacerbated by democratic institutions. In turn, the lack of consensus on accommodation and coercion increases the risks of civil war. Quantitative and qualitative methods are used to test the theory. The quantitative analysis relies on mediation techniques and on a cross-sectional time series of 162 countries from 1960 to 2007. The results support the theoretical argument. Socioeconomic development is indirectly and inversely related to civil war. About two-thirds of its effect is transmitted through accommodation, while one-third occurs through coercion. Moreover, democratic institutions are positively associated with civil war. When socioeconomic development is low, states with open institutions are the least accommodative and the most coercive. The qualitative methods of “structured, focused comparison” and “process tracing” are used to investigate three cases (Côte d’Ivoire, Romania, and Benin). The findings show that the emergence of sociopolitical dissidence often results from changes in the structure of the state’s socioeconomic or political environment. However, the risks of escalation into civil war are highest when leaders lack consensus about a strategy to resolve the issue at stake. In turn, leaders’ disunity about a bargaining strategy is found to be a product of calculations for political survival.

Darbe apžvelgiamas Europos Sąjungos vaidmuo, vystant gerą viešąjį valdymą Lietuvoje. Aptariama gero viešojo valdymo samprata ir kaip jį traktuoja tarptautinės organizacijos. Baltoji knyga dėl Europos valdymo, skaidrumo iniciatyva, konsultacijos su visuomene bei Europos ombudsmenas prisideda prie gero viešojo valdymo skatinimo. Darbe apžvelgiamas Bendrojo vertinimo modelis, kuris yra skirtas visoms Europos viešojo administravimo organizacijoms, norinčioms tobulinti savo veiklą. Šis modelis yra vienas populiariausių kokybės vadybos taikymo priemonių Europoje. Geras viešasis valdymas remiasi orientacija į žmogų. Europos Sąjungoje vyraujančius efektyvumo, skaidrumo, rezultatyvumo, dalyvavimo principus stengiamasi įdiegti Lietuvos viešajame valdyme. Europos Sąjungoje yra išskiriami penki gero viešojo valdymo principai: atvirumas, dalyvavimas, atskaitomybė, veiksmingumas, darnumas. Prie gero viešojo valdymo tobulinimo prisideda Europos Sąjungos gerosios praktikos pavyzdžiai, kurie suteikia naujų žinių, idėjų, kaip galima pagerinti esamą padėtį. Nuoseklus, užtikrintas ir kryptingas darbas viešojo valdymo srityje, padeda siekti geresnių rezultatų, piliečių įtraukimo, naujų metodų diegimo bei problemų sprendimo būdų. Viešojo valdymo institucijos, kurios remiasi skaidrumu, atvirumu, atsakingumu, bendradarbiaudamos su piliečiais, privačiu sektoriumi, nevyriausybinėmis organizacijomis yra pajėgios kurti gerą viešąjį valdymą. Nacionalinis bendradrabiavimas yra svarbus veiksnys, tačiau... [toliau žr. visą tekstą] / The paper gives an overview of the European Union’s role in the development of good public administration in Lithuania. It discusses the concept of good governance and how it is treated by international organizations. White Paper on European governance, transparency initiative, in consultation with the public and the Ombudsman contributes to the promotion of good governance. The paper gives an overview of the Common Assessment Framework, which is open to all European public administration organizations wishing to improve their performance. This model is one of the most popular application of quality management activities in Europe. Good public governance is based on the orientation of the individual. European Union, the prevailing efficiency, transparency, effectiveness, participation in efforts to implement the principles of Lithuanian public governance. European Union has released five principles of good governance: openness, participation, accountability, efficiency, sustainability. To improve good governance by the European Union best practices that provide new knowledge and ideas on how to improve the situation. Consistent, secure and purposeful work in the field of public administration, contribute to better outcomes, civic involvement, introduction of new methods and solutions. Public administrations, which are based on transparency, openness, accountability, cooperation with citizens, the private sector, non-governmental organizations are able to develop good... [to full text]

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2016-07-26T11:04:28Z No. of bitstreams: 2 Dissertação - Carla Mendonça de Souza - 2016.pdf: 1479969 bytes, checksum: fd614852a654552756ec6d7cbb5281ca (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2016-07-26T11:14:43Z (GMT) No. of bitstreams: 2 Dissertação - Carla Mendonça de Souza - 2016.pdf: 1479969 bytes, checksum: fd614852a654552756ec6d7cbb5281ca (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2016-07-26T11:14:43Z (GMT). No. of bitstreams: 2 Dissertação - Carla Mendonça de Souza - 2016.pdf: 1479969 bytes, checksum: fd614852a654552756ec6d7cbb5281ca (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2016-05-16 / Fundação de Amparo à Pesquisa do Estado de Goiás - FAPEG / Research on governance in the public domain relates to the complexity of the discussions on the evolution of public administration and its reforms in recent decades. It captures the opening of the entire cycle of public policies, coordinated by the State, for the greater involvement of other actors. It adds political elements to the analysis of the field of public administration, overcoming the emphasis on managerial and financial aspects of the New Public Management and hierarchical aspects of bureaucracy. Public Governance is configured as a theory in construction, influenced by different conceptions of rationality - economic, sociological and political - causing an uncertain terrain without a single narrative full of different meanings. In this sense, requires theoretical and empirical research aimed delimitation and constitution. This work aims to contribute to this field from the survey attributes that make up the Public Governance and through empirical study on the evidence of these attributes to the development of the National Solid Waste Policy. Lack of management of municipal solid waste is among the environmental problems of Brazilian society, about 2,906 counties intended their waste to landfills. For the policy is actually implemented the participation of different levels of public administration with the business sector and other segments of society should be developed. Thus, the aim of this study is to identify the existing structure and describe how to present the attributes of public governance in the service of the National Solid Waste Policy in Catalão (GO). Among the attributes that you want to check are: formation of networks for co-production of public good (A1); pluricentric coordination with the State as enabler and facilitator (A2); argumentative deliberative democracy fomented by spaces and arenas to promote participation (A3); institutionalization of participatory decision-making arrangements (A4); and responsiveness monitored by mechanisms for transparency, accountability and social control (A5). For the research were collected primary and secondary data with representatives of organizations involved in the service of politics. Primary data was collected through semi-structured interviews with 6 representatives actors of government and the private sector. Secondary data were obtained through websites and documents drawn up in the regular dynamics of these organizations. These data were analyzed according to their content from the categorization technique (Bardin, 1977). Among the results were identified the following organizations involved in the management of municipal solid waste in Catalão: SEMMAC, third parties contracted to carry out the urban cleaning services, COOTRACAT, UFG / RC and COMDEMA. Based on the responsibility and resource sharing between them it was possible to verify that the existing structure cannot be considered a network and not an inter-set, being located between them, according to classifications proposed by Van Come and Walker (1979). In addition, it found that the government of Catalan, by fostering the creation of a governing board, was responsible for sharing responsibilities with other non-state actors, allowing a space to display the differences on the deliberations arising from environmental policies. On the institutionalization of arrangements, laws were lifted, contracts, agreements and plans that influence the management of municipal solid waste in Catalan in the 2001-2015 period and it was noticed that it has been continuously enhanced, which allows certain stability and balance existing arrangements. Moreover, it was considered the existence of mechanisms of transparency and accountability, as the Transparency Portal. This mechanism, along with the council, enables control to be performed by the company on the level of responsiveness that bureaucrats are having to meet the environmental policies in the municipality. Based on these results, it can be said that the care of the National Policy on Solid Waste in Catalan is permeated by the attributes of Public Governance / A pesquisa sobre governança no domínio público se relaciona com a complexidade das discussões sobre a evolução da Administração Pública e suas reformas nas últimas décadas. Ela captura a abertura de todo o ciclo de políticas públicas, coordenado pelo Estado, para uma maior participação de outros atores. Ela acrescenta elementos políticos à análise do campo da Administração Pública, superando a ênfase nos aspectos gerenciais e financeiros da New Public Management e nos aspectos hierárquicos da burocracia. A Governança Pública se configura como uma teoria em construção, influenciada por concepções distintas de racionalidade – econômicas, sociológicas e políticas - ocasionando um terreno incerto, sem uma narrativa única e cheia de significados diversos. Nesse sentido, necessita de pesquisas teórico-empíricas visando sua delimitação e constituição. Este trabalho objetiva contribuir para esse campo a partir do levantamento de atributos que constituem a Governança Pública e por meio de estudo empírico sobre a evidência desses atributos perante o desenvolvimento da Política Nacional de Resíduos Sólidos Urbanos. A falta de gerenciamento dos resíduos sólidos urbanos se encontra entre os problemas ambientais da sociedade brasileira, cerca de 2.906 municípios destinam seus resíduos para lixões. Para que a política seja de fato implementada a participação das diferentes esferas do poder público com o setor empresarial e com os demais segmentos da sociedade deve ser desenvolvida. Dessa forma, o objetivo desse trabalho é identificar a estrutura existente e descrever como se apresentam os atributos da governança pública no atendimento da Política Nacional de Resíduos Sólidos no município de Catalão (GO). Entre os atributos que se pretende verificar se encontram: formação de redes para a coprodução do bem público (A1); coordenação pluricêntrica, tendo o Estado como ativador e mediador (A2); democracia deliberativa argumentativa fomentada por meio de espaços e arenas que promovam a participação (A3); institucionalização de arranjos deliberativos participativos (A4); e responsividade monitorada por mecanismos que permitam a transparência, prestação de contas e controle social (A5). Para a realização da pesquisa foram coletados dados primários e secundários com os representantes das organizações envolvidas no atendimento da política. Os dados primários foram coletados por meio de 6 entrevistas semiestruturadas com os atores representantes do poder público e da iniciativa privada. Os dados secundários foram obtidos por meio de websites e documentos elaborados na dinâmica regular dessas organizações. Esses dados foram analisados conforme seu conteúdo a partir da técnica de categorização (BARDIN, 1977). Entre os resultados encontrados foram identificadas as seguintes organizações envolvidas com a gestão de resíduos sólidos urbanos em Catalão: SEMMAC, empresas terceiras contratadas para realizar os serviços de limpeza urbana, COOTRACAT, UFG/RC e COMDEMA. Com base no compartilhamento de responsabilidade e recursos entre elas foi possível verificar que a estrutura existente não pode ser considerada uma rede e nem um conjunto interorganizacional, se localizando entre elas, conforme classificações propostas por Van de Vem e Walker (1979). Além disso, foi possível verificar que o poder público de Catalão, ao fomentar a criação de um conselho deliberativo, foi responsável pelo compartilhamento de responsabilidades com outros atores não estatais, permitindo um espaço para exposição das divergências sobre as deliberações oriundas de políticas ambientais. Sobre a institucionalização dos arranjos, foram levantadas leis, contratos, convênios e planos que influenciam a gestão de resíduos sólidos urbanos em Catalão no período de 2001-2015 e percebeu-se que a mesma vem sendo continuamente reforçada, o que permite certa estabilidade e equilíbrio aos arranjos existentes. Além disso, foi considerada a existência de mecanismos de transparência e prestação de contas, como o Portal da Transparência. Este mecanismo, juntamente com o conselho, possibilita que seja realizado controle por parte da sociedade sobre o nível de responsividade que os burocratas estão tendo com o atendimento das políticas ambientais no município. Com base nesses resultados, pode-se afirmar que o atendimento da Política Nacional de Resíduos Sólidos Urbanos em Catalão se encontra permeada pelos atributos da Governança Pública.

Submitted by Nadir Basilio (nadirsb@uninove.br) on 2015-07-15T18:01:07Z No. of bitstreams: 1 Cristina Emy Shintani.pdf: 2852077 bytes, checksum: e360c8e46b50bcdc69ba75cf460bd2db (MD5) / Made available in DSpace on 2015-07-15T18:01:07Z (GMT). No. of bitstreams: 1 Cristina Emy Shintani.pdf: 2852077 bytes, checksum: e360c8e46b50bcdc69ba75cf460bd2db (MD5) Previous issue date: 2014-12-15 / Environmental changes influence the activities of various organizations since the advent of labour specialization. Since then competitiveness studies multiply in different literature areas as economy, management, sport and public administration to solve the survival problem and success of organizations involved in different sectors and contexts. This scenario projects into the daily actions and quality of life of different city residents and so is possible to observe the importance of sport to the physiological and social wellness of the individuals and cities, due the power to generate business opportunities in local, regional and international levels. Considering the governmental duty to guarantee necessary infrastructure and service for the cities competitiveness, and the importance of the local public administration and governance to do so, this work tries to identify how the competitiveness elements observed in the context of the new public governance approach in the local sport context may contribute for the sport activity in the municipality. With this goal in mind, an exploratory descriptive research of the competitiveness phenomenon will be held, by the use of a qualitative multiple case analysis involving different interest groups with sport activity in São Bernardo do Campo and São Caetano do Sul cities, located in São Paulo’s metropolitan area. This work aims to contribute to the local sport activities and to achieve elements for the development of the sport management in Brazil. / As mudanças ambientais exercem influência nas atividades de organizações diversas desde o advento da especialização do trabalho. Desde então os estudos da competitividade proliferam na literatura de diferentes áreas, como na economia, na administração, no esporte e na gestão pública para a solução do problema da sobrevivência e sucesso de organizações de áreas de atuação e contextos diversos. Essa situação estende-se ao cotidiano e à qualidade de vida de residentes das cidades, e nesse sentido, observa-se a importância do esporte para o bem estar físico e social do indivíduo e do cotidiano das cidades em geral, pelo seu poder de gerar oportunidades econômicas em nível local, regional e internacional. Considerando-se o papel do Estado em garantir a infraestrutura e a prestação de serviços necessária para a competitividade das cidades e a consequente importância das ações da gestão pública em municípios, este trabalho procura identificar como os elementos de competitividade concebidos nos contextos urbano e do New Public Governance no âmbito do esporte em nível local, podem contribuir para as ações realizadas nas atividades esportivas dos municípios. Para isso, foi realizada uma pesquisa exploratória e descritiva do fenômeno da competitividade, com a utilização de um método qualitativo de análise por meio de um estudo de casos comparativo entre os grupos de interesse com atividade no esporte nos municípios de São Bernardo do Campo e São Caetano do Sul, localizados na região metropolitana de São Paulo. Espera-se, com esse trabalho, contribuir para as ações realizadas na atividade do esporte em municípios, e a observação de elementos que possam contribuir para o desenvolvimento da gestão do esporte no Brasil.

As tecnologias de informação e comunicação (TICs) têm transformado a forma como a sociedade e o governo se relacionam, proporcionando uma aproximação entre a administração pública e o cidadão por meio da prestação de serviços públicos eletrônicos, sendo essa relação mediada por TICs conhecida como governo eletrônico. A utilização do governo eletrônico propicia uma série de benefícios para a administração pública, como a eficiência pública, melhora na accountability, controle dos gastos governamentais e oferta de serviços públicos eletrônicos de qualidade que proporcionem a satisfação dos usuários. Nesse contexto, o estudo se propôs a analisar a satisfação dos gestores municipais de saúde e os contadores com o Sistema de Informações sobre Orçamentos Públicos em Saúde (SIOPS) e propor um modelo para avaliação desse sistema de satisfação desses usuários. O SIOPS representa um instrumento de controle e acompanhamento da aplicação mínima constitucional de recursos com ações e serviços públicos de saúde. Inicialmente, analisou-se o site, redes sociais e programa do SIOPS, depois entrevistas com gestores federais e órgãos de controle, visando a elaboração de uma matriz SWOT e, por fim, avaliou-se a satisfação dos gestores municipais de saúde e contadores (alimentadores do sistema) com a utilização do sistema. Para obtenção desse objetivo, elaborou-se um modelo de análise dos serviços públicos ofertados pelo SIOPS e avaliação da satisfação de utilização do mesmo. Os resultados obtidos permitiram concluir que o SIOPS executa os objetivos para o qual ele foi criado, que os gestores municipais e contadores estão satisfeitos com o sistema, sendo a eficiência, confiabilidade, liderança estratégica, inteligência competitiva e gestão da tecnologia os atributos que mais contribuíram para a satisfação dos gestores municipais e a eficiência, qualidade da informação/serviço, suporte ao usuário, confiabilidade e gestão da tecnologia no caso da satisfação dos contadores. / Information and Communication Technologies (ICTs) have transformed the way society and government relate, providing an approximation between the public administration and citizens through the provision of electronic public services. This relationship mediated by ICTs is known as electronic government. The use of e-government provides a number of benefits for public administration, such as public efficiency, improved accountability, control of government spending, and the provision of good quality electronic public services that provide user satisfaction. In this context, the study to analyze the satisfaction of the municipal health managers and the accountants with the Information System on Public Budgets in Health (SIOPS) in order to propose a model for the evaluation of this system and the satisfaction of its users. The SIOPS represents an instrument for controlling and monitoring the minimum constitutional application of resources with public health actions and services. Initially, the SIOPS website, social networks and program were analyzed, then federal managers and members of control bodies were interviewed in order to elaborate a SWOT matrix and, finally, the satisfaction of municipal health managers and accountants (system feeders) with the use of the system was evaluated. To achieve this goal, a model of analysis concerning the public services offered by the SIOPS and its satisfaction assessment was elaborated. The results allowed us to conclude that SIOPS accomplishes the objectives for which it was created and that municipal managers and accountants are satisfied with the system. The attributes that contributed the most for the satisfaction of municipal managers were efficiency, reliability, strategic leadership, competitive intelligence and technology management, whereas for the accountants\' satisfaction the main aspects were efficiency, quality of information/service, user support, reliability and technology management.

A governança corporativa está associada com a tomada de decisões gerenciais internas, desempenho, controle, com direcionamento global para a organização, e, também, com a necessidade de prestação de contas para seus controladores. O Brasil avançou com o marco regulatório da Lei de Responsabilidade Fiscal em 2000, definindo para a gestão pública mais responsabilidades em relação ao desempenho econômico e quanto à transparência das suas ações. Todavia, o avanço ainda é insatisfatório, suscitando, então, a questão desta pesquisa: a implementação dos princípios de governança está associada com evidências e melhorias dos resultados fiscais no setor público? Assim, o trabalho foi desenvolvido com o objetivo de estudar a governança no setor público e, especificamente, identificar a existência de práticas de governança corporativa no setor público comparativamente aos resultados fiscais. Trata-se de uma pesquisa de natureza exploratória com estudo de 25 (vinte e cinco) municípios da Região Administrativa de Ribeirão Preto, por meio de um questionário para levantamento dos dados relativos às práticas de governança pública; do levantamento dos dados contábeis do período de 5 (cinco) anos; e posterior cruzamento entre os referidos dados coletados. A partir da confrontação das práticas de transparência e de controle utilizadas pelos municípios, observou-se que há sinais de efetividade na adoção dos princípios de governança na gestão pública municipal. A análise dos resultados financeiros demonstra coincidência no comportamento entre o nível de governança, quando aplicado, e a melhoria do desempenho fiscal dos municípios. De forma geral, no setor público municipal brasileiro, a literatura e a constatação empírica mostram que a aplicação das práticas de governança ainda é incipiente, observando-se uma heterogeneidade no quadro de governança entre os municípios brasileiros. / The corporate governance is associated with internal management decisions, performance, control, with overall direction for the organization, and also with the need for accountability to their controllers. Brazil has advanced with the regulatory framework of the Fiscal Responsibility Law in 2000, defining for the public management responsibilities in relation to economic performance and the transparency of their actions. However, progress is still unsatisfactory, raising, then the question of this research: the implementation of the principles of governance is associate with the improvement fiscal outcome in the municipal public sector? Thus, the work was to study the governance in the public sector, and specifically identify the existence of corporate governance practices in the public sector compared to fiscal results. This is an exploratory research study with 25 (twenty five) municipalities Administrative Region of Ribeirao Preto, through a questionnaire to collect data on the practices of public governance, the survey data from the accounting period 5 (five) years, and subsequent crossing of such data collected. From the comparison of the practices of transparency and control used by municipalities, it was observed that there are signs of effectiveness in the adoption of principles of municipal governance in public administration. The analysis of financial results show a coincidence in the behavior between the level of governance, when applied, and improved fiscal performance of municipalities. In general, the municipal public sector Brazilian literature and empirical observation show that the implementation of governance practices is still incipient, being observed heterogeneity in the framework of governance among municipalities.