L’évaluation des performances individuelles est une pratique managériale qui s’est largement diffusée ces dernières années et qui tend à se généraliser dans le secteur public. Paradoxalement, elle est aussi l’une des pratiques de GRH les plus contestées. L'objectif de cette étude est de comprendre pourquoi malgré les critiques, certaines entreprises notamment les entreprises du secteur public au Cameroun ont adopté un système formel d’évaluation des performances individuelles et les formes que prennent les pratiques d'évaluation à l’intérieur de ces entreprises. Pour cela, nous avons mené une étude qualitative basée sur des études de cas et une étude quantitative à l'aide d'un questionnaire administré auprès de 200 salariés dans 10 entreprises du secteur public au Cameroun. Les résultats de l'étude montrent qu’un système formel d'évaluation des performances individuelles est adopté parce que les entreprises sont motivées par un réel souci de performance en particulier le souci d'améliorer la qualité des produits ou des services, la GRH et la productivité des salariés. Mais au-delà de cette logique de performance, il y'a aussi une quête de légitimité se traduisant par la conformité aux pressions exercées par le gouvernement, la professionnalisation des managers et l'effet de mode ou imitation. Cette quête de légitimité ayant conduit les entreprises publiques à adopter un modèle d’évaluation classique et convergent, dérivé du secteur privé et de la culture nord-américaine. Mais dans les pratiques, ce modèle classique d’évaluation est transformé, les entreprises adoptent différentes stratégies d’adaptation qui contribuent à une variation des pratiques dans le secteur public / Performance appraisal is a managerial practice that has been widely diffused in recent years and which tends to become widespread in public sector in Cameroon. Paradoxically, it is also one of the most contested HRM practices. The aim of this study is to understand why, despite the criticisms, public enterprises in Cameroon have adopted a formal system of individual performances evaluation and the forms that the practices of evaluation within the companies use. To this end, we carried out a qualitative study on the case studies and a quantitative study through a questionnaire administered to 200 employees in 10 companies of public sector in Cameroon. The results of the study show that a formal system of individual performances evaluation has been adopted because companies are motivated by a real concern for performance, in particular the concern to improve the quality of products or services, HRM and productivity of employees. Nevertheless, beyond this logic of performance, there is also a quest for legitimacy resulting in compliance with the pressures exerted by the government, the professionalization of managers and the effect of fashion. This quest for legitimacy has led public enterprises to adopt a classic and convergent evaluation model, derived from the private sector and North American culture. But in practice, this classic evaluation model is transformed, companies adopt different coping strategies that contribute to a variation of practices in the public sector

xv, 107 p. : ill. / Businesses play an important role in the economic, environmental and social health of our communities. The public sector can foster sustainable business development through economic development strategies, policies and resources. This study evaluates the Sustainable Business Initiative (SBI), an economic development initiative intended to strengthen Eugene's economy by identifying barriers that keep businesses from being more sustainable. Using the collaborative planning model as a framework, I seek to evaluate both the process used to convene the SBI and the outcomes it produced to implement sustainable business practices. I assess whether the SBI changed business practices in Eugene and whether the SBI can serve as a useful model for other communities to engage in sustainable business development. I argue that although collaboration is a useful model to elevate the conversation of sustainability, more effort is needed to link the process with the outcomes to ensure long-lasting change in the business community. / Committee in charge: Gerardo Sandoval, Chair; Michael Hibbard, Member; Cassandra Moseley, Member

Public sector reforms of recent decades in Europe have promoted managerialism and aimed at introducing private sector thinking and practices. However, with regard to public sector executives' self-understanding, managerial role identities have not replaced bureaucratic ones; rather, components from both paradigms have combined. In this article, we introduce a bi-dimensional approach (attitudes and practices) that allows for different combinations and forms of hybridity. Empirically, we explore the role identities of public sector executives across Europe, building on survey data from over 7,000 top public officials in 19 countries (COCOPS survey). We identify country-level profiles, as well as patterns across countries, and find that administrative traditions can account for these profiles and patterns only to a limited extent. Rather, they have to be complemented by factors such as stability of the institutional environment (indicating lower shares of hybrid combinations) or extent of reform pressures (indicating higher shares of hybrid combinations).

Text in Afrikaans / The study investigates legal and administrative aspects of the interaction between public sector and private enterprise effected by state procurement of goods and services. South African government contracts are, despite their elaborate regulation by statutory and administrative prescription, regarded as the subject matter of the private law of contract. In this regard, they may be distinguished from the contrats administratif of the French and related legal systems and resemble their British and, more closely, federal American counterparts. Important aspects of government procurement, notably the contractual capacity of organs of the state, those administrative procedures which precede the conclusion of agreements with contractors, and the right reserved to the state to rescind, in the public interest, a contract duly entered into, are nevertheless to be determined by the principles of administrative law. The budgeting, audit and parliamentary control of procurement expenditure, along with the invitation of suppliers' bids and the award of contracts, are the principal administrative aspects of the study and are analysed in Chapters III and IV. The pricing of government contracts in South Africa is, with scant exception, determined by competitive tender. Restrictive trade practices and bid preferences awarded by procuring agencies in the pursuit of socio-economic policies were found, in Chapter V, to impede the operation of free market forces. The law of contract features most prominently in the performance of contracts and is examined in Chapter VI. The discussion, depicting the essential provisions of six standard form contracts commonly employed by government for stores and works, is fairly concise. References to British and American procurement law and practice, a consistent feature of the study, are, however, extensive. In South Africa, the settlement of procurement disputes is generally entrusted to the ordillary courts. Chapter VII deals with a number of special remedies accorded to the state, procedural prerequisites for the institution of civil actions against the state, and alternatives to litigation, especially arbitration and administrative appeal. The final chapters survey the efficacy of procurement as an instrument of socio-economic policy, and advance a few recommendations regarding the proper law and more efficient administration of government procurement. / Constitutional, International and Indigenous Law / 1 online resource (306 leaves) / LL. D.

Orientador: Charbel José Chiappetta Jabbour / Banca: Rosani de Castro / Banca: Jorge Henrique Caldeira de Oliveira / Resumo: O objetivo desta pesquisa é identificar e verificar como as melhores práticas de gestão de recursos humanos estão sendo desenvolvidas nas universidades estaduais de São Paulo junto aos funcionários técnicos administrativos. Para realização deste estudo, adotou-se a abordagem qualitativa, por meio da estratégia de estudo de caso, onde foram analisada as práticas, a nível macro, da Universidade Estadual de Campinas (UNICAMP), Universidade Estadual Paulista "Júlio de Mesquita Filho" (UNESP) e da Universidade de São Paulo (USP). Para definir as melhores práticas, realizou-se uma análise teórico-empírica, além da triangulação das práticas entre os três casos, o que permitiu identificar práticas que: (a) aumentam a eficiência do processo de recrutamento e seleção, como a realização dos concursos por uma organização especializada na UNESP e o "processo seletivo sumário" na UNICAMP; (b) permitem maior rapidez na socialização e integração do novo funcionário na UNICAMP; (c) buscam aprimorar o conhecimento, as competências e promover o desenvolvimento, como o "Programa de Desenvolvimento Gerencial" e diversos outros programas da Agência de Formação Profissional (AFPU), o "Programa Institucional de Apoio ao Servidor/Estudante" do Grupo Gestor de Benefícios Sociais (GGBS), órgãos da UNICAMP, a "bolsa complemento educacional" e a promoção por escolaridade na UNESP, bem como palestras realizadas pelos professores da própria USP nas atividades de treinamento; (d) contribuem para a tomada de decisão quanto à treinamentos, carreira e remuneração, como o instrumento de avaliação de desempenho totalmente informatizado, com metodologia que visa atingir os objetivos organizacionais por meio do desenvolvimento das pessoas, através do planejamento, acompanhamento e avaliação, sustentado pela interação entre avaliador e avaliado na UNESP, bem como a existência... (Resumo completo, clicar acesso eletrônico abaixo) / Abstract: The objective of this research is to identify and determine how best practices in human resource management are being developed at the universities in the São Paulo state universities with the technical administrative staff. For this study, we adopet a qualitative approach, the strategy of case study, which analyzed the practices at the macro level, the State University of Campinas (UNICAMP), São Paulo State University "Júlio de Mesquita Filho" (UNESP) and the University of São Paulo (USP). To determine best practice, there was a theoretical and empirical analysis, and tringulation of practice between the three cases, which allowed the identification of practices that: (a) increase the efficiency of the recruitment and selection, as invitations to tender by a specialized organization at UNESP and the "selection process summary" at UNICAMP; (b) allows for greater speed in the socialization and integration of new staff at UNICAMP; (c) seek to improve the knowledge, skills and foster the development, as the " Program Management Development" and various other programs of the Agency for Vocational Training (AFPU), the "Institutional Program Support Server/Student" Group Benefits Manager (GGBS), UNICAMP bodies, the "complement educational scholarship" and the promotion for education at UNESP, and lectures given by professors from USP own training activities; (d) contribute to decision making regarding training, career and remuneration as a tool for performance evaluation is fully computerized, using a methodology that aims achieving organizational objectives through the development of people through planning, monitoring and evaluation, supported by the interaction between evaluator and evaluated at UNESP, and the existence of a committee coordinating the process of evaluation units and acts as mediator between the manager and employee at the USP, and the team to evaluate the employee... (Complete abstract click electronic access below) / Mestre

Este trabalho apresenta os resultados de um estudo de caso (MINAYO, 1993, 2010; YIN, 2010), de abordagem qualitativa, realizado junto à Universidade Federal do Rio Grande do Sul, com o objetivo de identificar, sob a perspectiva de rito de passagem, como se dá a socialização dos ingressantes técnico-administrativos e que ações institucionais poderiam contribuir para consolidar o vínculo desses servidores. A pesquisa orientou-se pelo pressuposto de que as emoções afloradas durante a socialização de ingressantes na Administração Pública podem tanto contribuir quanto prejudicar a formação de vínculos afetivos, impactando, positiva ou negativamente, a identificação com a organização e o comprometimento com o trabalho. Assim, a socialização é contemplada como um reflexo da relação indissociável e interdependente entre indivíduo e sociedade, e a realidade social como um produto da socialização e da interação humana, em consonância com as concepções de Berger e Luckmann (2011), Cavedon (1990, 2000, 2010) e Setton (2010, 2011). Já a mudança de status, decorrente do ingresso no setor público, é tratada como um rito de passagem constituído de três fases, separação, margem e agregação, conforme teoriza Van Gennep (2011). Os dados foram coletados por meio de pesquisa documental, diários de campo, observação participante, questionários abertos, aplicados a ingressantes do concurso 2010, e entrevistas realizadas com servidores “antigos”, com apoio de um roteiro semi-estruturado. Os resultados sugerem que a fase de margem, correspondente ao estágio probatório de três anos, não é legitimada como um período de aprendizado, e, consequentemente, não há clara definição dos papéis de socializados (ingressantes) e socializadores (“antigos”). Existem expectativas de que os ingressantes adotem uma postura de humildade e deferência em relação aos “antigos”, e de que estes, por sua vez, assumam responsabilidades em relação ao aprendizado dos recém-chegados. Entretanto, em decorrência da indefinição de papéis, essas teatralizações, que são próprias da fase de margem, tendem a ser negligenciadas, causando conflitos que prejudicam o trabalho em equipe e o andamento do trabalho. A importação da lógica de mercado no serviço público também é evidenciada como origem de muitas das dificuldades identificadas, apontando para a necessidade de direcionar esforços visando uma conscientização nesse sentido. Como possível solução para os problemas levantados, sugere-se a realização de procedimentos ritualizados que reforcem o caráter de aprendizado da fase liminar, conduzidos por facilitadores designados e capacitados para tanto, que atuem como mediadores legitimados, em nível de unidade. Por fim, conclui-se que investimentos na socialização de recém-concursados são primordiais, podendo repercutir em maior comprometimento com o trabalho e melhores resultados em relação aos objetivos institucionais do que a implementação de mecanismos coercitivos de controle e de gestão do desempenho, característicos do modelo gerencialista que vêm se consolidando na administração pública desde o Plano Diretor da Reforma do Aparelho do Estado de 1995. / This work presents the results of a qualitative case study (MINAYO, 1993, 2010; YIN, 2010) that took place at the Federal University of Rio Grande do Sul with the aim of identifying, according to the perspective of rite of passage, how the socialization of the administrative staff is carried out and what institutional actions may contribute to the consolidation of organizational bonding. The research had its starting point in the assumption that newcomers who join the public sector experience emotions, triggered by socialization, that have the potential to either enhance or impair bonding processes, impacting identification with the organization and commitment to work in a positive or negative way. Thus, socialization is seen as a reflection of the inseparable and interdependent relation between individual and society whereas social reality is considered a by-product of socialization and human interaction, according to the conceptions of Berger and Luckmann (2011), Cavedon (1990, 2000, 2010) and Setton (2010, 2011). In its turn, the change of status caused by getting a job in the public sector is treated as a rite of passage that can be divided into three phases, separation, margin and aggregation, as theorized by Van Gennep (2011). The data was collected by means of documentary research, field journals, participant observation, open questionnaire applied to the newcomers of the 2010 selection process, and semi-structured interviews with senior level staff members. The results suggest that the margin phase, which corresponds to the three-year probationary period, is not legitimized as a learning period, therefore there‟s no clarity with regard to the different roles of “persons being socialized” and “agents of socialization”, to be respectively assumed by the newcomers and the senior level staff members. The newcomers should adopt a humble and respectful attitude towards their senior level colleagues, who, in turn, should undertake certain responsibilities in the learning process of the former. However, due to the lack of clearly defined roles and responsibilities, these expected theatrical-like behaviors tend to be neglected, leading to conflicts that disrupt teamwork and hinder the workflow. There‟s also evidence that the adoption of the market logic in the public sector may be the cause of many of the identified difficulties, which points to the need of directing efforts to raise awareness about this issue. A possible solution to the problems addressed by this research is the institutionalization of ritualized procedures designed to reinforce the learning-focused nature of the margin phase and conducted by properly trained facilitators, appointed to act as legitimate mediators in each decentralized unit. Finally, it is concluded that investments in the socialization of newcomers are essential and may yield stronger commitment to work and better results for the institution than the implementation of coercive mechanisms of performance management associated with the managerial model that has been consolidating itself in the public administration since the public sector reform of 1995.

A presente pesquisa aborda o estudo da formação de estratégias na Infraero, empresa pública brasileira responsável pela administração de aeroportos. Para tanto, foi realizado um estudo de caso que contempla a análise de um tempo histórico da estatal até os dias atuais, entre 1995 e 2016, utilizando-se a abordagem teórica de Henry Mintzberg, de estratégias emergentes e deliberadas, e de Baum e Dutton (1997) e Eisenhardt e Brown (1997), sobre a imersão estratégica e a busca de uma maior contextualização da estratégia. Através da pesquisa realizada, verificou-se que o desalinhamento entre as ações da empresa, o setor aéreo e as políticas de governo planejadas para a Infraero é o principal fator que vem limitando as ações estratégicas da estatal, prejudicando seus planos e o conhecimento de seu papel no setor, sendo a passividade da Infraero um dos motivos identificados para essa situação. A análise da pesquisa, dividida em três períodos, permitiu observar que o esforço da empresa para seguir as estratégias traçadas nos planejamentos anuais é constante, porém foram identificadas três situações que desencadearam o surgimento de estratégias emergentes: em contextos mais estáveis e favoráveis financeiramente, como forma de se aproveitar oportunidades de crescimento e aprendizado; através de decisões do governo; e reativamente, perante a necessidade de se manter e resgatar a sustentabilidade da empresa. Apontam-se, também, como fatores decisivos influenciadores da formação estratégica: o contexto social e econômico do país, especialmente face o crescimento do transporte aéreo; o contexto político; o contexto interno, em que se observou a influência causada por gestores e o estado das finanças internas; e a ocorrência de grandes choques externos. / The present research approaches the study of strategy formations at Infraero, a Brazilian state-owned company responsible for managing airports in the country. For that, a case study was fulfilled which includes the analysis of a historical time of the state company until the present days, between the years of 1995 to 2016, using the theoretical approach of Henry Mintzberg, of emergent and deliberate strategies, and the approach of Baum and Dutton (1997) and Eisenhardt and Brown (1997), on the embeddedness of strategy and the search for a greater contextualization of the strategy. Through the research carried out, it was found that the misalignment between the company's actions, the airline sector and the government policies planned for Infraero is the main factor that has been limiting the company’s strategic actions, damaging its plans and the knowledge of its role in the sector, with Infraero's passivity being one of the motives identified for this situation. The analysis of the research was divided into three periods, allowing us to observe that the effort that the company has made to follow the strategies set in the annual plans is constant, however, three situations were identified that led to the rise of emerging strategies: in more stable and financially favorable contexts, allowing opportunities for growth and learning; through government decisions; and reactively, given the need to maintain and recover the sustainability of the company. It is also shown as decisive factors influencing the strategic formation: the social and economic context of the country, especially in view of the growth of air transport; the political context; the internal context, in which the influence caused by managers and the state of internal finances were observed; and the event of major external shocks.

Research questions: I: What are the key steps to introduce, evaluate and implement health-associated technologies into different Swedish municipalities? II: Which are the main challenges and opportunities to introduce, evaluate and implement health-associated technologies into different Swedish municipalities? Purpose: The aim of the project has been to conduct a situation analysis on how different Swedish municipalities introduce, evaluate and implement existing health-associated technologies into their organization. To conduct this study, key steps and main challenges in these processes have been identified by interviewing different stakeholders involved from the public and private sector as well as end users. Methodology: This master thesis is an abductive case study. Primary data has been collected through interviews and internal documents from organizations. Secondary data collection was collected through research papers and literature review. Findings: The main findings of this study show that regarding the introduction procedure some municipalities are further in the process of developing formal procedures for organizations and end users to approach them with their products or needs. The evaluation as part of the procurement process has been considered a big obstacle for the three stakeholders groups interviewed since the criteria established doesn’t consider the different aspect of the technology as its value to the municipality and end user. Implementation procedures do not exist and were not under development from any of the three municipalities interviewed. Keywords: Innovation process, municipalities, healthcare, technology, public sector, private sector, end-users.

No Brasil, o início do processo de convergência às normas internacionais de contabilidade no setor público ocorre desde 2007 na União, nos Estados e nos Municípios, o que acaba gerando muitas mudanças e também muitos desafios na adoção dos novos procedimentos. Um dos novos procedimentos envolve a avaliação e depreciação do Ativo Imobilizado. Nota técnica divulgada recentemente pela STN descreve que os Entes estão encontrando dificuldades em adotar as novas regras. Nesse contexto, este estudo se propõe a responder a seguinte questão de pesquisa: como superar os desafios na implantação dos procedimentos contábeis sobre avaliação e depreciação do Ativo Imobilizado no Governo do Estado do Rio de Janeiro? Tem como objetivo geral identificar os desafios na implantação dos procedimentos contábeis sobre avaliação e depreciação do Ativo Imobilizado no Governo do Estado do Rio de Janeiro e como objetivo específico investigar e analisar a estrutura contábil e patrimonial, assim como propor soluções básicas e essenciais para a aplicação dos procedimentos contábeis. Quanto aos fins, foi realizada pesquisa descritiva e quanto aos meios, foi realizada pesquisa bibliográfica, documental e o estudo de caso, com a realização de entrevistas com os responsáveis de patrimônio e almoxarifado de 23 órgãos da Administração Direta do Estado do Rio de Janeiro. A análise dos dados coletados revela que não há integração entre o setor contábil, o setor de patrimônio e o setor de almoxarifado nestes órgãos. Os setores possuem baixo quantitativo de funcionários e estes são pouco valorizados, não existindo padronização dos procedimentos sobre gestão patrimonial. O desafio de adotar esses procedimentos ultrapassa a competência do setor de contabilidade e exige a integração dos setores de patrimônio, almoxarifado e contábil. Assim, o estudo propõe a aquisição ou desenvolvimento de um sistema integrado de controle de bens, em que a contabilidade, o patrimônio e o almoxarifado acessem os mesmos dados e possuam uma ferramenta de comunicação confiável, que possibilite a elaboração de relatórios que gerem informações úteis ao gestor e aos demais interessados. Propõe também a regulamentação dos novos procedimentos, o fortalecimento da carreira dos funcionários que atuam no patrimônio e no almoxarifado e orienta sobre a adoção de procedimentos iniciais, para o período de transição. / The beginning of the convergence process to international accounting standards in the public sector in Brazil has been taking place since 2007, in the Federal Government, States and Municipalities. It is generating changes and many challenges in the adoption of new procedures. One of the new procedures involves the evaluation and depreciation of fixed assets. Recently, STN described that some institutions are finding it difficult to adopt the new rules. In this context, this study aims to answer the following question: how to overcome the challenges in the implementation of accounting procedures for assessment and depreciation of fixed assets in the State of Rio de Janeiro? General aim is to identify the challenges in the implementation of accounting procedures for assessment and depreciation of fixed assets in the State of Rio de Janeiro. The specific aim is to research and analyze the accounting and ownership structure purpose, and to propose solutions essential basic for application of accounting procedures. As for the purpose, the research method used is descriptive and as to the means, bibliographical, documentary research and case study was conducted, performing with interviews with those responsible for equity and warehouse of 23 agencies of the direct administration of the State of Rio de Janeiro. The analysis of data reveals that there is no integration between the accounting industry, the sector equity and storeroom these organs. The sectors, which have low quantity of employees and these employees, are undervalued, and that there are no standardized procedures for asset management. The challenge of adopting these procedures beyond the competence of the accounting industry and requires the integration of equity, warehouse and accounting sectors. Thus, the study proposes the acquisition or development of integrated control system assets, in which accounting, equity and access the same data warehouse and have a reliable communication tool that enables reporting that generate useful information to manager and other interested parties. Also proposes to regulate the new procedures, strengthening the careers of employees working in equity and in the warehouse and guides on the initial adoption of procedures for the transition period.

A Contabilidade é a linguagem das finanças. O mundo tem convergindo a um processo de harmonização desta linguagem, a partir de diferentes dialetos, de diferentes nacionalidades, à conversão a padrões internacionais, inclusive de Contabilidade Pública. Este processo, no Brasil, tem caminhado a passos largos, o quê requer a devida atenção. Neste sentido, esta pesquisa teve por objetivo avaliar a percepção de servidores públicos sobre os desafios para o sucesso da convergência aos padrões internacionais da Contabilidade Aplicada ao Setor Público. Para isto foi realizada uma pesquisa exploratória, com a adoção do método quanti-qualitativo no tratamento dos dados. Os dados foram obtidos através de um questionário auto-aplicável aos servidores da Controladoria Geral do Município do Rio de Janeiro, a Auditores do Tribunal de Contas do Município do Rio de Janeiro e a alunos do curso de Contabilidade Pública inseridos na base de dados do Conselho Regional de Contabilidade do Rio de Janeiro, o que gerou uma amostra de 93 servidores respondentes. Os resultados sugerem que na percepção dos respondentes o maior desafio a ser superado para o sucesso da convergência, é a capacitação dos servidores através da divulgação e da educação continuada, a respeito do que é a convergência, prazos, e impacto na rotina de trabalho, sejam dos servidores que atuam diretamente com a Contabilidade Pública como daqueles que suprem a Contabilidade de informações para a realização de sua missão, resultado corroborado pelas diretrizes do CFC para promover o desenvolvimento conceitual da Contabilidade Aplicada ao Setor Público no Brasil e estudos como o de Cardoso, Souza e Almeida (2006) que salienta a necessidade da educação continuada, para os já formados. Os resultados sugerem também, como Wesberry (1995) e Silva (2008), desafios culturais, como a fragilidade do uso exclusivo do enfoque patrimonial para a Contabilidade Pública. Sugerem ainda, desafios na mensuração, avaliação e disclosure dos Bens de Uso Comum do Povo pela magnitude e novidade do tema. / Accounting is the language of finance. The world is converging on a process of harmonization of the language, from different dialects, different nationalities, the conversion to international standards, including the Public Accounts. This process, in Brazil, has been moving apace, what requires attention. Therefore, this study aimed to evaluate the perception of public servants on the challenges to the success of international convergence of accounting standards applied to the Public Sector. For this exploratory research was conducted, with the adoption of the method in quantitative and qualitative data analysis. Data were collected through a self-administered questionnaire to the servers of the Comptroller General of the Municipality of Rio de Janeiro, the Court of Auditors of the Accounts of the Municipality of Rio de Janeiro and the students of Public Accounts entered in the database of the Regional Council Accounting of Rio de Janeiro, which generated a sample of 93 respondents servers. The results suggest that the perception of respondents the biggest challenge to be overcome for successful convergence, is the training of servers through the dissemination and continuing education, about what is convergence, deadlines, and impact on work routine, are the servers that work directly with the Public Accounts as those that supply the accounting information to carry out its mission, a result corroborated by the CFC guidelines to promote the conceptual development of the Public Sector Accounting Applied in Brazil and studies, such as Cardoso , Almeida and Souza (2006) which stresses the need for continuing education for those already trained. The results also suggest, as Wesberry (1995) and Silva (2008), cultural challenges, such as the fragility of the exclusive use of the asset approach to the Public Accounts. Suggest further challenges in the measurement, evaluation and disclosure of Goods Common Use of the People by the magnitude and novelty of the subject.