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Previous issue date: 2013-04-11 / The State reform that developed in the 1990s in several countries, aimed to make the state strong and efficient. To achieve this goal it was necessary to define the functions of the state, reducing its level of interference then increase its governance and governability. The government has thus worrying about organizational development and enhancement, and mainly, with the active participation of society. The e-governance was the means used to reach that information to citizens quickly and efficiently, and in order to facilitate monitoring by users. With this era of information technology governance was needed also in the third sector. This study aims to analyze the practices of e-governance in corporate foundations through an index and its relationship with the financial resources acquired (total and by donations). For this, the methodological procedures were divided into three stages: the first sought to use the literature to identify and organize the set of best practices of e-governance adopted in the foundations, which were divided into 5 groups: content with 18 practices, with 16 services practices, 10 practices with citizen participation, privacy and security practices with 6 and 18-usability and accessibility practices. The second stage sought to use the framework of electronic governance practices for the development of Electronic Governance Index of Foundations called IGEF that was applied on the websites of 58 GIFE foundations associated with the period from 15/12/2012 to 10/01/2013. The third phase sought to identify the relationship between electronic governance, represented by IGEF and total revenues with 39 foundations and endowments with 40. Through IGEF was possible to identify the percentage of practices implemented and concluded that both total revenues and the revenues from donations are positively correlated with the level of implementation of electronic governance practices. / A reforma do Estado que se desenvolveu na d??cada de 1990 em diversos pa??ses, tinha como objetivo tornar o Estado forte e eficiente. Para alcan??ar tal objetivo era necess??rio delimitar as fun????es do Estado, reduzir seu n??vel de interfer??ncia e em seguida aumentar sua governan??a e governabilidade. A administra????o p??blica passou desta forma, a se preocupar com o desenvolvimento e valoriza????o organizacional, e principalmente, com a participa????o ativa da sociedade. A governan??a eletr??nica foi o meio utilizado para que as informa????es chegassem aos cidad??os de forma r??pida e eficiente, e de forma a facilitar a fiscaliza????o por parte dos usu??rios. Com a era da inform??tica esta governan??a se fez necess??ria tamb??m no terceiro setor. Este trabalho tem como objetivo analisar as pr??ticas de governan??a eletr??nica nas funda????es empresariais por meio de um ??ndice e estudar sua rela????o com os recursos financeiros adquiridos (totais e por doa????es). Para isso, os procedimentos metodol??gicos foram divididos em tr??s etapas: a primeira buscou utilizar da pesquisa bibliogr??fica para identificar e organizar o conjunto de boas pr??ticas de governan??a eletr??nica adotada nas funda????es, que foram divididas em 5 grupos: conte??do com 18 pr??ticas, servi??os com 16 pr??ticas, participa????o cidad?? com 10 pr??ticas; privacidade e seguran??a com 6 pr??ticas e usabilidade e acessibilidade com 18 pr??ticas. A segunda etapa buscou usar a estrutura das pr??ticas de governan??a eletr??nica para a elabora????o do ??ndice de Governan??a Eletr??nica das Funda????es denominado de IGEF que foi aplicado nos websites de 58 funda????es associados ao GIFE, no per??odo de 15/12/2012 a 10/01/2013. A terceira etapa procurou identificar a rela????o entre a governan??a eletr??nica, representada pelo IGEF e os recursos financeiros adquiridos pelas funda????es (receitas totais e receitas de doa????es). Ap??s a constru????o do IGEF, foi poss??vel identificar o percentual de pr??ticas implantadas e concluir que tanto as receitas totais como as receitas obtidas de doa????es est??o relacionadas positivamente com o n??vel de implanta????o das pr??ticas de governan??a eletr??nica.
| Identifer | oai:union.ndltd.org:IBICT/oai:132.0.0.61:tede/514 |
| Date | 11 April 2013 |
| Creators | Bevilaqua, Suelen |
| Contributors | Silva, Aldy Fernandes da, Mello, Gilmar Ribeiro de, Pereira, Anisio Candido |
| Publisher | FECAP - Faculdade Escola de Com??rcio ??lvares Penteado, Mestrado em Ci??ncias Cont??beis, FECAP, BR, Controladoria e Contabilidade |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações do FECAP, instname:Fundação Aramando Álvares Penteado, instacron:FAAP |
| Rights | info:eu-repo/semantics/openAccess |
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