Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1412
metadata.atena.dc.title: UMA DISCUSSÃO SOBRE A CRIAÇÃO DE INDICADORES DE TRANSPARÊNCIA NA GESTÃO PÚBLICA FEDERAL COMO SUPORTE AO CICLO DA POLÍTICA PÚBLICA
A discussion regarding the creation of transparency indicators in federal public administration to be used to support the public policy cycle
metadata.atena.dc.creator: Flavio Alves Carlos
Jorge Expedito de Gusmão Lopes
Marcleide Maria Macedo Pederneiras
João Marcelo Alves Macêdo
Rodrigo Gayger Amaro
José Francisco Ribeiro Filho
metadata.atena.dc.subject: Transparency in the Public Administration; Indicators of Transparency; Accountability; ransparência na Administração Pública; Indicadores de Transparência
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: Conforme estudo realizado pela Receita Federal em 2006, demonstrando que a Carga Tributária Brasileira foi de 34,23% do PIB, correspondendo na parcela relativa à União, a um acréscimo de 2,55 pontos percentual em relação ao ano anterior. Nesta linha, informada e participativa, a sociedade exerce um controle social junto aos gestores públicos que exige da administração a otimização da aplicação desses recursos em necessidades emergentes, surgindo a questão: Quais as variáveis que poderiam ser identificadas para a criação de indicadores de transparência para a gestão pública? O estudo pretendeu elencar a partir do referencial teórico existente, os elementos e as variáveis necessárias a criação de indicadores de transparência para a gestão pública, como suporte ao ciclo da política pública. Adotou-se o método dedutivo, com abordagem de pesquisa indireta, por meio de análise bibliográfica e documental. Concluiu-se que existem elementos essenciais que precisam ser considerados na construção de indicadores de transparência governamental, observado que além dos requisitos de ampla publicidade, destacando-se a necessidade de utilização da Internet, evidenciando-se necessidade de se desenvolver a sociedade e os demonstrativos e instrumentos de transparência conectados aos conceitos de accountability, normas éticas e interesse público. Palavras-Chave: Transparência na Administração Pública; Indicadores de Transparência; Accountability ABSTRACT As study by the Brazilian Federal Revenue in 2006, demonstrating that the Brazilian Tax Burden was 34.23% of GDP, accounting in part for the Union, an increase of 2.55 percentage points over the previous year. Along these lines, informed and participative, the society has a social control with the managers of public administration that requires the optimization of the application of these resources into emerginneeds, the question arises: What are the variables that could be identified for the establishment of indicators for transparency the public management? The study sought lists from the existing theoretical framework, the elements and the variables needed to establish indicators of transparency for the public administration, to support the public policy cycle. Was used the deductive method, with indirect approach to search through literature review and documentary. It was concluded that there are essential elements that must be considered in the construction of indicators of government transparency, noted that beyond the requirements of wide publicity, highlighting the necessity to use the Internet, showing necessity of developing the society and demonstrating and instruments of transparency connected to the concepts of accountability, ethical standards and public interest. Keywords: Transparency in the Public Administration; Indicators of Transparency; Accountability
As study by the Brazilian Federal Revenue in 2006, demonstrating that the Brazilian Tax Burden was 34.23% of GDP, accounting in part for the Union, an increase of 2.55 percentage points over the previous year. Along these lines, informed and participative, the society has a social control with the managers of public administration that requires the optimization of the application of these resources into emergin needs, the question arises: What are the variables that could be identified for the establishment of indicators for transparency the public management? The study sought lists from the existing theoretical framework, the elements and the variables needed to establish indicators of transparency for the public administration, to support the public policy cycle. Was used the deductive method, with indirect approach to search through literature review and documentary. It was concluded that there are essential elements that must be considered in the construction of indicators of government transparency, noted that beyond the requirements of wide publicity, highlighting the necessity to use the Internet, showing necessity of developing the society and demonstrating and instruments of transparency connected to the concepts of accountability, ethical standards and public interest.   Keywords: Transparency in the Public Administration, Indicators of Transparency, Accountability
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1412
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/620
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