Aracéli Cristina de Sousa Ferreira

Transparência da gestão pública municipal: um estudo a partir dos portais eletrônicos dos maiores municípios brasileiros

Portuguese Abstract: Neste estudo buscou-se verificar o nivel de transparencia das informacoes acerca da gestao publica divulgadas nos portais eletronicos de 96 municipios incluidos entre os 100 mais populosos do Brasil e quais caracteristicas e indicadores socioeconomicos dos municipios podem contribuir para explicar o nivel de transparencia observado. O nivel de transparencia da gestao publica foi verificado a partir de um modelo de investigacao denominado Indice de Transparencia da Gestao Publica Municipal (ITGP-M), construido com base em codigos internacionais de boas praticas de transparencia e governanca, na legislacao brasileira aplicavel e nas experiencias de pesquisas anteriores de natureza semelhante realizadas no Brasil e no exterior. As evidencias empiricas apontam para baixos niveis de transparencia, considerados incompativeis com o nivel de desenvolvimento socioeconomico dos municipios. Alem disso, pode-se concluir que, no geral, existe associacao entre as condicoes socioeconomicas dos municipios e os niveis de transparencia na divulgacao de informacoes acerca da gestao publica observados nos sites dos grandes municipios brasileiros que compoem a amostra desse estudo.English Abstract: This study attempts to check the transparency level of information in public administration published in the homepages of 96 municipalities included among the 100 most populous in Brazil and what characteristics and socioeconomic indicators of the municipalities can contribute to explain the level of transparency observed. The level of transparency in public administration was established from a research model called Transparency Index Municipal Public Management (ITGP-M) constructed based on international codes of good governance and transparency, the Brazilian legislation and the experiences of previous studies of similar nature conducted in Brazil and abroad. The empirical evidence point to low levels of transparency, incompatible with the level of socioeconomic development of municipalities. Moreover, we can conclude that, overall, there is an association between the socioeconomic conditions of the municipalities and the levels of transparency in the disclosure of information about public administration observed in sites of large municipalities as in this study.

The quality of carbon management accounting reporting as a financial barrier to clean development mechanism projects development

Recent works reveal that financial attractiveness is a severe barrier to the GHG emissions reduction projects in developing countries. Because of price collapse of the carbon market since 2013, the importance of projects budgeting and forecast has risen. This article aims to investigate the financial information and disclosure quality of 432 projects of the waste management sector using UNFCCC’s Clean Development Mechanism as a Kyoto Protocol Instrument. The research used the qualitative content analysis methodology supported by NVivo® software. The results indicate that the lack of reporting standards and the poor-quality information lead to significant reduction of the audits utility, due to the uniformity, consistency, trustworthiness, and predictive and feedback qualitative characteristics of data presented. The real situation and the performance of initiatives are hardly known, but according to data activities, projects are continually compromised. However, the study concludes that the need for quality is a great professional and research field to explore.Recent works reveal that financial attractiveness is a severe barrier to the GHG emissions reduction projects in developing countries. Because of price collapse of the carbon market since 2013, the importance of projects budgeting and forecast has risen. This article aims to investigate the financial information and disclosure quality of 432 projects of the waste management sector using UNFCCC’s Clean Development Mechanism as a Kyoto Protocol Instrument. The research used the qualitative content analysis methodology supported by NVivo® software. The results indicate that the lack of reporting standards and the poor-quality information lead to significant reduction of the audits utility, due to the uniformity, consistency, trustworthiness, and predictive and feedback qualitative characteristics of data presented. The real situation and the performance of initiatives are hardly known, but according to data activities, projects are continually compromised. However, the study concludes that the need for quality is a great professional and research field to explore.

Waste management CDM projects barriers NVivo 10® qualitative dataset

This article contains one NVivo 10® file with the complete 432 projects design documents (PDD) of seven waste management sector industries registered as Clean Development Mechanism (CDM) under United Nations Framework Convention on Climate Change (UNFCCC) Kyoto Protocol Initiative from 2004 to 2014. All data analyses and sample statistics made during the research remain in the file. We coded PDDs in 890 fragments of text, classified in five categories of barriers (nodes): technological, financial, human resources, regulatory, socio-political. The data supports the findings of author thesis [1] and other two indexed publication in Waste Management Journal: “The financial attractiveness assessment of large waste management projects registered as clean development mechanism” and “The declared barriers of the large developing countries waste management projects: The STAR model” [2], [3]. The data allows any computer assisted qualitative content analysis (CAQCA) on the sector and it is available at Mendeley [4]

Brazilian Hospital Employee Perceptions of the BSC

ABSTRACT This article discusses the relevance of the use of balanced scorecards (BSCs) in two Brazilian hospitals. The academic criticisms of BSCs were aggregated into 23 topics and presented to a sample of employees from two hospitals, one public and one private. This led to three sets of results: (1) according to respondents, the BSC is applicable to hospitals; (2) employee perception of the BSCs impact on the operations of these hospitals was generally positive and the BSC has allowed them to fix typical management issues, contributing to greater employee participation in strategic management; (3) several BSC criticisms were not rejected while two were accepted: the difficulty of establishing goals and the persistence of traditional budgetary processes. Thus, contrary to part of the technical literature, the BSC was found to be a robust tool because it was considered useful, despite its imperfections.

Fatores de sucesso e insucesso na implementação de sistemas de informação gerencial: estudo do caso do segmento de exploração e produção de petróleo da Petrobrás S/A

Recent studies indicate the existence of an information systems paradox: even the conceptually perfects, many become notorious implementation failures. This study has as main objective, understand the factors that contribute for successful or unsuccessful management information systems. Previous studies identified four main constructos that seem to be related with the success of these systems: (1) complexity, (2) user participation, (3) management support, (4) development team. Thus, we empirically test them existence thru the case study of exploitation and production segment of Petrobras - Petroleo Brasileiro S.A. management information system. The results indicate that the variables have power to explain system failure, indicating also management support and complexity as main causes and; that the adoption of this kind of system must be preceded of more formal evaluation.