Prestação de contas no setor público: qual é o alcance da difusão dos resultados da organização?
The purpose of this research is to study how the brazilian court of auditors exercise accountability of the results achieved by those institutions through strategic planning. The methodology is based on a documentary research relating strategic plans and performance reports including achieving objec...
| Authors: | , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2016 |
| Country: | Brasil |
| Institution: | Universidade Federal de Minas Gerais (UFMG) |
| Repository: | Repositório Institucional da UFMG |
| Language: | Portuguese |
| OAI Identifier: | oai:repositorio.ufmg.br:1843/60561 |
| Online Access: | https://doi.org/10.18359/rfce.1625 http://hdl.handle.net/1843/60561 |
| Access Level: | Open access |
| Keyword: | Prestação de contas Tribunais de Contas Resultados institucionais Planejamento estratégico Tribunais de contas Administração pública Responsabilidade |
| Summary: | The purpose of this research is to study how the brazilian court of auditors exercise accountability of the results achieved by those institutions through strategic planning. The methodology is based on a documentary research relating strategic plans and performance reports including achieving objectives, indicators and goals information. A comparison of these reports was also done with the TCU output report which is an external national authority audit organization. It was found that even though an strong openness speech is found in the institutions´ strategic plans; values or strategic goals; external user information disclosure is an initiative implemented by few courts. To sum up this study showed accountability must be strengthened by these institutions; a fact already recognized by most planning units court representatives. |
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