Página 1 dos resultados de 2005 itens digitais encontrados em 0.018 segundos

A relevância da informação contabilística do sector público para a accountability: um estudo das universidades públicas federais brasileiras

Eirado, Juliano Sávio Barbosa
Fonte: Instituto Universitário de Lisboa Publicador: Instituto Universitário de Lisboa
Tipo: Dissertação de Mestrado
Publicado em //2010 Português
Relevância na Pesquisa
46.18%
Mestrado em Contabilidade/ H52, H83; Nesta dissertação verificou-se que a concepção e gestão da coisa pública foram fortemente modificados nas últimas duas décadas do século XX por influência da Nova Gestão Pública (NGP) que, dentre outros objectivos, buscou promover maior efectividade nos sistemas de accountability, movendo a ênfase do controlo dos processos para o controlo dos resultados alcançados pelas organizações. Dentre as mudanças determinadas pela NGP verificaram-se alterações na Contabilidade do Sector Público em vários países. No Brasil a vaga mais forte na implementação da Nova Gestão Pública ocorreu entre 1995 e 2000, porém pouca atenção foi dispensada à Contabilidade Pública que manteve a estrutura conceptual engendrada na década de 60. Sob a influência da NGP a Educação Superior no Brasil experimentou o estabelecimento, a partir de 1996, de um sistema de avaliação de qualidade das Instituições de Educação Superior (IES), de modo a dotar o Estado e os cidadãos de meios de accountability sobre os recursos investidos na Educação Superior, tanto públicos quanto privados. A análise empírica desenvolvida neste estudo mostrou que as informações contabilísticas das universidades públicas federais brasileiras...

Accountability Systems and Instructional Approaches in Youth Volleyball Training

Pereira, Felismina; Mesquita, Isabel; Graça, Amândio
Fonte: Asist Group Publicador: Asist Group
Tipo: Artigo de Revista Científica
Publicado em 01/09/2009 Português
Relevância na Pesquisa
46.33%
The purpose of this study was to examine accountability systems operating in youth volleyball training sessions and to understand how those systems vary according to the instructional tasks and the nature of the information provided by coaches. Additionally, the interactive effect of the players’ age group on accountability systems and instructional tasks will be inspected. Twenty-eight youth volleyball coaches (for under 14s and under 18s) were observed, one training session each. Systematic observation strategies were used to describe and analyse task presentation and task structure during practice. Results convey that the accountability systems implemented by coaches were mainly implicit and governed by opportunity rather than explicit performance criteria imparted in task presentation. Remarks on the quality of performance only occurred during ongoing practice. More often than not coaches showed no reaction when athletes did not accomplish the tasks, failing to convey consequential expectancy-demand-monitoring messages. The instructional approach was predominantly composed of informing tasks, of technical nature and general information, which can reflect a technique and generalist coach profile. These results indicate the presence of weak and ambiguous accountability system...

Local Public Financial Management

Shah, Anwar
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Português
Relevância na Pesquisa
46.42%
This volume provides an overview of local government financial accounting and reporting and where better practices in cash management are documented. The use of transparent procurement processes to mitigate corruption is also elaborated on while practical guidance is imparted on how and when to use debt, how to assess debt affordability, what debt to use, how to issue debt, and how to manage debt. The use of internal controls and audits to ensure efficiency and integrity is highlighted in this volume with particular emphasis on the role of external audit in combating corruption. Audit methods to detect corruption are also presented and discussed. The volume represents a collaborative effort of the Swedish International Development Cooperation Agency and the World Bank Institute to support reform of the public expenditure management and financial accountability systems in developing countries, especially in Africa.

Performance Accountability and Combating Corruption

Shah, Anwar
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Português
Relevância na Pesquisa
56.4%
his volume provides advice on how to institutionalize performance-based accountability, especially in countries that lack good accountability systems. The volume describes how institutions of accountability may be strengthened to combat corruption. The volume is organized into two parts. The first part deals with public management reforms to ensure the integrity and improve the efficiency of government operations. It outlines an agenda for public management reforms and discusses the roles of e-government and network solutions in performance improvements. The second part of the volume provides advice on strengthening the role of representative institutions, such as organs and committees of parliament, in providing oversight of government programs. It also provides guidance on how auditing and related institutions can be used to detect fraud and corruption. The book highlights the causes of corruption and the use of both internal and external accountability institutions and mechanisms to fight it. It provides advice on how to tailor anticorruption programs to individual country circumstances and how to sequence reform efforts to ensure sustainability. This volume presents the latest thinking of leading development scholars on operationalizing such a governance framework. The focus of this volume is creating performance-based accountability and oversight when there is no bottom line. Each chapter addresses an important dimension of such a framework. The four chapters in part I are concerned with integrity and efficiency in public management. The nine chapters of part II are concerned with institutions and mechanisms to hold government to account.

India : Synthesis Study of Public Financial Management and Accountability in Urban Local Bodies

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.4%
This study assesses the current state of Public Financial Management and Accountability (PFMA) systems in Indian urban local bodies. It identifies, analyzes, and documents good practices, focusing on their existing context, success factors, and replicability. It is important to mention that urban governance in India is a state subject and there are vast differences in the levels of reform that have achieved in different states. For the purpose of comparison, this study has developed good practice benchmarks in each PFMA area and used those to compare practices across Urban Local body (ULB)s. The study analyzes linkages between the legislative, budgeting, implementation, reporting, and oversight process in urban local bodies. Benchmarks and indicators have been developed for each strategic area. Analysis of policy, practice, and progress in each strategic area has also been conducted. This study synthesizes existing literature on PFMA in urban local bodies, identifies key PFMA areas where focused attention was required...

Slovakia : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Português
Relevância na Pesquisa
46.26%
Slovak financial accountability systems are strongly influenced by the Communist past but must meet the needs of a European future. Fortunately, Slovakia has the benefit of laws and institutions pre-dating communism, easing the transition from one system to the other. Past influences are still strong: centralization, strong controls, and a uniform system of accounting based on a chart of accounts. In the future, Slovakia will need improved public financial management, fiscal decentralization, a more competitive economy, an effective capital market, and harmonization of standards with those of the European Union. A good start has been made on many fronts. But there is still tension between the culture of control and a more flexible policy based on standards, quality performance, accountability, and competition. Among the specific, required financial management actions, the report recommends ratifying the European Convention on money laundering, establishing a public procurement office and procurement monitoring procedures...

Problems of accountability in the European Union

Harlow, Carol
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 141618 bytes; 351 bytes; application/pdf; application/octet-stream
Português
Relevância na Pesquisa
46.22%
Summary: This chapter explores the concept of accountability as it operates in the European Union, weighing the importance of political accountability against managerial and audit accountability. The existing machinery for accountability is evaluated and political “accountability gap” identified. The vertical transfer of functions to the institutions of a transnational system of governance which, it is argued, are not designed for purposes of accountability, is seen as weakening national accountability systems. A horizontal transfer of powers from the institutions of representative democracy to an autonomous and unrepresentative judiciary is also identified. The current Convention on the Constitution and the White Paper on European Governance are considered. The author concludes that accountability is currently weak in the EU and that change needs to start at the lowest level: within the EU institutions and in national parliaments.; no

Establishing accountability systems in organizations

Martin-Rios, Carlos
Fonte: Universidade Carlos III de Madrid Publicador: Universidade Carlos III de Madrid
Tipo: Trabalho em Andamento Formato: application/pdf
Publicado em /02/2009 Português
Relevância na Pesquisa
56.3%
Organizational control systems are a central phenomenon, yet despite their significance, research is dominated by top-down command-and-control approaches and contingent models of goaldirected behavior. This paper introduces and empirically explores the concept of accountability system: the set of norms and practices an organization puts in place to assess, reward, and sanction the work engagement and output of an individual. Data from seven organizations are used to explore whether organizations provide distinct, useful accountability systems for individuals working in complex, knowledge activities. The findings show that organizations are struggling to set up accountability systems around the notion of contribution what would help to direct attention and mobilize effort beyond the boundaries of hierarchical control systems.

India : Orissa State Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.39%
The Country Assistance Strategy for India places emphasis on the need for modernizing public financial management, and accountability systems, and, undertaking such diagnostic work as necessary to help build Government's capacity for better public sector management, and external scrutiny. It calls for financial accountability assessments to be carried out in all States where programmatic adjustment loans are being prepared, supporting reforms associated with fiscal, and fiduciary risks management. Of India's 14 major States, Orissa has the second lowest, per capita income, and a growth rate of 3 percent against the national average of 5-6 percent per annum, while statistics also show its revenue, and fiscal deficits increased significantly over the years. The Government of Orissa is developing a robust reform program, reforms which on the fiscal side, are fully consistent with recommendations for strengthening financial management, and public accountability, as proposed in this State Financial Accountability Assessment (SFAA) Report. This SFAA is designed to ascertain and help mitigate the extent to which public firms in Orissa State...

Nigeria - State of Lagos : State Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.24%
The main elements of government financial management systems are present in Lagos State. They include budgeting, internal control, accounting, Treasury management, financial reporting, and auditing arrangements. The current Lagos State Government is reform-oriented. In keeping with this orientation, it already has taken some giant steps to improve FM systems in the State. An Oracle-based financial management system has been procured and is being installed. It will improve the State's budgeting, accounting, and financial reporting arrangements. The computerized system will put the State of Lagos clearly ahead of most, if not all, State Governments in Nigeria in FM system modernization. The State Government has developed and implemented procedures to improve the effectiveness of tax revenue collection and monitoring. These efforts have begun to show marked results. Additional financial management staff has been recruited; many of them are professionally qualified. In addition, accounts that were in arrears for several years under the Military have been brought up to date. However...

Nigeria - A Fiscal Agenda for Change : Public Expenditure Management and Financial Accountability Review, Volume 2. Executive Summary

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.34%
This report reviews the trends in expenditure patterns in public financial management (PFM) in Nigeria since 2001, and assesses the impact thus far of the ongoing government reform efforts. The public expenditure management and financial accountability review (PEMFAR) covers areas that have been traditionally undertaken by separate Bank reports such as the public expenditure reviews (PER), the country financial accountability assessment (CFAA), and the country procurement assessment review (CPAR). This analysis covers fiscal policies and performance at both federal and state government levels. The PEMFAR is a consolidated diagnostic tool designed to enhance Bank, development partners' and member countries' knowledge of PFM arrangements and reform challenges. The core objective of the Nigeria PEMFAR is to advise the Government (federal and participating states) on how (i) to better focus and sequence its PFM, including the procurement reform agenda within a broader economic reform framework, and (ii) identify directions and instruments of restructuring its expenditure patterns on both macro and sectoral levels. The PEMFAR also aims to inform international development partners on how they could provide more efficient support for the PFM reforms in Nigeria by identifying the main bottlenecks within the existing reform process.

India : Note on Financial Accountability Systems of Selected State Level Power Sector Entities

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Policy Note; Economic & Sector Work
Português
Relevância na Pesquisa
56.16%
This study on financial accountability systems of selected state level power sector entities for India examines and highlights systemic issues of accounting, financial reporting, auditing, disclosure practices as well as capacity and policy gaps in state power sector entities. Sustainable recommendations have been developed to remove roadblocks and strengthen financial management, reporting and disclosure practices. Review and analysis of public material, financial statements, surveys and discussions with stakeholders have been used to understand operational practices and to report on the level of subsidies and return on investment. Finally, the study focuses on consensus building with stakeholders on key issues and solutions. The purpose of the recommendations is to advise the Bank and stakeholders, feeding into the Country Assistance Strategy (CAS), on the quality of corporate governance, reporting and management answerability for public investment ' in the power sector.

India : Note on Public Financial Management and Accountability in Centrally Sponsored Schemes

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Policy Note; Economic & Sector Work
Português
Relevância na Pesquisa
56.3%
The budget outlay for Centrally Sponsored Schemes (CSS) for India in 2005-06 is significantly higher as compared to the previous year's level of Rs.395,000 million. This includes increased allocations for rural roads, rural employment, and education and nutritional support for pre-school children. At present there are over 200 such schemes in operation, of which a dozen accounts for more than two-thirds of the outlay. Given the states limited scope to significantly raise internal resources within the existing fiscal framework, coupled with a high wage bill that crowds out development expenditure, the CSS are likely to remain an important source for development funds for the states. The objective of CSS is to address issues of national priority with focus on human development, poverty alleviation and rural backwardness. The findings and the suggestions to improve financial accountability systems in CSS needs to be viewed in the light of varying quality of governance across the states and the fiscal stress faced by certain states.

Ethiopia : Country Financial Accountability Assessment, Volume 1. Main Report

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.31%
The CFAA examined the means by which the Federal Government of Ethiopia intends to improve the management of resources to enhance sustainable economic growth and reduce poverty. There are many challenges but the likelihood that Ethiopia will receive substantial assistance in the coming years means that, in order to maximize this opportunity, financial accountability issues and the exercise of fiduciary responsibilities in line with development goals are a priority. A key theme in the exercising of this fiduciary responsibility is to ensure that not only are the issues addressed at Federal level, but with the increasing devolution of fiscal responsibilities to 'Regions of Responsibility', that strengthening of financial accountability systems also occurs at the Regional level. Of particular emphasis will be the human capacity issues that decentralization initiatives have emphasized, which are in addition to technical considerations in systems for budgeting, accounting and financial reporting. Progress has been made in some areas over the last two years...

Ethiopia : Country Financial Accountability Assessment, Volume 2. Detailed Reports

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.33%
The CFAA examined the means by which the Federal Government of Ethiopia intends to improve the management of resources to enhance sustainable economic growth and reduce poverty. There are many challenges but the likelihood that Ethiopia will receive substantial assistance in the coming years means that, in order to maximize this opportunity, financial accountability issues and the exercise of fiduciary responsibilities in line with development goals are a priority. A key theme in the exercising of this fiduciary responsibility is to ensure that not only are the issues addressed at Federal level, but with the increasing devolution of fiscal responsibilities to 'Regions of Responsibility', that strengthening of financial accountability systems also occurs at the Regional level. Of particular emphasis will be the human capacity issues that decentralization initiatives have emphasized, which are in addition to technical considerations in systems for budgeting, accounting and financial reporting. Progress has been made in some areas over the last two years...

Country Financial Accountability Assessments and Country Procurement Assessment Reports : How Effective Are World Bank Fiduciary Diagnostics?

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Integrated Fiduciary Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.36%
World Bank analysis of a country's public financial management system is typically undertaken both to help the client country strengthen its system and to safeguard funds that the Bank provides against misuse, and is an important component of fiduciary diagnostics. The Bank's instruments for such analysis have generally been relevant; the resulting diagnostics have been of satisfactory quality and have fostered reform agendas in client countries. Country Financial Accountability Assessments (CFAAs) have contributed substantially, and Country Procurement Assessments Reports (CPARs) modestly, to development outcomes in a sample of 10 countries examined. Client consultation and donor collaboration in the preparation of CFAAs and CPARs have been increasing, but internal Bank coordination among the three sets of units dealing with public financial management has lagged, resulting in fragmented action plans for clients. Both instruments have had a more limited effect on managing risks to Bank assistance, owing to the lack of a sound analytical framework for assessing fiduciary risks and of associated guidance on how identified risks should be reflected in the design of country assistance strategies. The evaluation recommends: (i) ensuring that fiduciary instruments use an integrated risk analytical framework that includes a common approach to defining fiduciary risk; (ii) issuing revised guidelines along with implementing an integrated training program for relevant staff; and (iii) supporting the client in preparing a single integrated...

Republic of Ghana : Country Financial Accountability Assessment

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Country Financial Accountability Assessment; Economic & Sector Work
Português
Relevância na Pesquisa
46.28%
This CFAA updates the CFAA of 2001. In summary, the Government of Ghana undertook several initiatives to strengthen its financial accountability systems. New ones are replacing old laws -- the Financial Administration Act; Financial Administration Regulations, Procurement Act; Internal Audit Agency Act, and the Audit Service Act. Major public finance management systems are in the process of being upgraded and replaced: The Medium Term Expenditure Framework (MTEF) is now the government's budget preparation system; budget expenditures are classified based on administrative and economic functions and on GFS (Government Financial Statistics); poverty-reducing expenditures are identified and reported; control over commitments, arrears, and cash flow has improved; internal audit arrangements are to be strengthened with the establishment of an independent Internal Audit Agency; bank reconciliations have improved; year-end closure of accounts and submission of annual financial statements for the Consolidated Fund now meet statutory time frames; and the core government accounting system is to be replaced by a new integrated computer system (the Budget and Expenditure Management System)...

Building Monitoring and Evaluation Capacity in Young Systems : The Experiences of Rwanda, Vietnam, and Yemen

Hwang, Helena
Fonte: World Bank Group, Washington, DC Publicador: World Bank Group, Washington, DC
Tipo: Publications & Research :: Working Paper; Publications & Research
Português
Relevância na Pesquisa
46.37%
This study is funded by the Governance Partnership Facility to better understand country experiences with building monitoring and evaluation (M&E) capacity to identify paths to success and obstacles to reform. For every country, whether recently emerging from conflict, low-income, or Organization for Economic Cooperation and Development (OECD), M&E is critical to evidence-based policymaking, budget decisions, management, and accountability, all elements of good governance. Building M&E capacity in fragile and conflict-affected states is not a well-documented topic, although analysts generally agree that even in these challenging contexts, countries can set up monitoring capabilities, albeit with heavy donor support. This study aims to strengthen the knowledge base by synthesizing and comparing the experiences of Rwanda, Vietnam, and Yemen in building capacity for their recently established M&E systems. The study also draws comparisons with Mexico's more well-developed M&E system. This paper is directed to policymakers...

Citizen Oversight through Social Accountability : The Malawi Social Action Fund and the Comprehensive Community Scorecard Process; Surveillance cityonne par la responsabilisation sociale : le fonds malawien d'action sociale et le processus global de carte de notation communautaire

Kajumi, Murphy
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Brief; Publications & Research
Português
Relevância na Pesquisa
46.21%
The Third Malawi Social Action Fund Project (MASAF 3) was designed in the context of the Malawi Government's Poverty Reduction Strategy (PRS) of April 2002. The PRS had the following four pillars: (a) sustainable pro-poor economic growth to empower the poor by ensuring access to credit and markets, skills development and employment generation; (b) human capital development to ensure that the poor have the health and education status to lift themselves out of poverty; (c) improving the quality of life for the most vulnerable by providing sustainable safety nets for those who are unable to benefit from the first two pillars; and (d) promotion of good governance, political will and mindset which will ensure that public and civil society institutions and systems protect and benefit the poor.

Essays on the Impact of School Accountability

Martinez, Erika Vivian
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Dissertação
Publicado em //2011 Português
Relevância na Pesquisa
46.39%

Comprised of three related chapters, this dissertation evaluates the effects of the North Carolina School Accountability System on agents in different markets using, in most part, school data provided by the North Carolina Education Research Data Center. North Carolina introduced its primary school improvement program, the ABCs of NC, in 1997. The model includes growth and performance composites and recognized/rewarded schools for performing well. In response to the No Child Left Behind Act of 2001, the state introduced a second accountability program, AYP, to run in conjunction with the ABC system. The AYP program focuses on closing the achievement gap and its primary goal is for all public school children to perform at grade level in reading and mathematics by the end of the 2013-14 school year. Failure to show improvement toward this goal leads to sanctions and increased accountability pressures at the school level. This dissertation seeks to determine the impact of the school accountability program on two groups of individuals - teachers and homebuyers.

Chapter 1 examines the influence of school accountability on teacher mobility. I estimate the effect of accountability incentives - teacher bonuses under the ABCs, and accountability pressures - threats and sanctions under AYP...