A implementação do regime de competência na qualidade das informações contábeis : uma análise de suas características na tomada de decisão dos gestores públicos da grande Belém

A contabilidade pública no Brasil dá um grande passo quando em 2004, através do Conselho Federal de Contabilidade (CFC) edita a Portaria CFC Nº 37 que trata da convergência aos padrões internacionais de contabilidade aplicada ao setor público. Para tal, o Estudo nº 14 da International Federation of Accountants (IFAC) sugere um conjunto de diretrizes para a implantação do regime de competência. Neste sentido surge a seguinte indagação “A adoção do regime de competência proposto pelo Estudo nº 14 da IFAC, proporcionará qualidade nas informações contábeis, para o processo de tomada de decisão dos gestores públicos da grande Belém”? Para responder tal questionamento buscou-se analisar a qualidade da informação contábil para o processo de tomada de decisão dos gestores públicos municipais da grande Belém face às mudanças no reconhecimento e mensuração propostas pelo Estudo nº 14 da IFAC. A presente pesquisa pode ser classificada como descritiva, pois buscou descrever as características de determinada realidade encontrada envolvendo o uso de técnicas padronizadas de coleta de dados, tais como questionário. Os resultados encontrados refletem as características da atual contabilidade pública brasileira, ou seja, uma contabilidade voltada para o orçamento, trazidos com a Lei de Responsabilidade Fiscal, o que acaba comprometendo a tomada de decisões dos gestores públicos municipais, uma vez que as informações contábeis geradas são para cumprimentos legais e para a prestação de contas.

A avaliação do desempenho na Administração Pública

O SIADAP, Sistema de Avaliação do Desempenho na Administração Pública, surge como um novo paradigma de avaliação do desempenho, estratégico para a gestão das organizações do sector público, porque tem sido um enorme desafio para os serviços que o têm implementado, ou para os que ainda não o conseguiram fazer. Este trabalho pretende avaliar as opiniões de avaliadores e avaliados, relativamente ao sistema e à sua implementação numa autarquia. A abordagem metodológica seguida para a sua realização, foi uma análise qualitativa. O processo seguido foi o de realização de entrevistas gravadas com a finalidade de recolher a informação necessária ao desenvolvimento da dissertação. Foram estabelecidos os seguintes objetivos de trabalho: Apresentar e caracterizar o SIADAP, conhecer e analisar as opiniões dos avaliados e dos avaliadores em relação ao processo SIADAP, no que respeita ao seu conhecimento e experiência dos sistemas de avaliação, à importância atribuída e dificuldades na aplicação do atual processo de Avaliação do Desempenho dos Trabalhadores da Administração Pública, o papel da avaliação do desempenho enquanto ferramenta de gestão de recursos humanos, e instrumento de apoio na promoção de uma cultura de mérito. Para avaliadores e avaliados, o sistema apresenta uma avaliação globalmente positiva e com oportunidades de melhoria, embora existam pontos fracos e constrangimentos que não podem ser ignorados.

Fragmentation or creative diversity? Options in the provision of land management advisory services

Rural land managers need access to sound advice and information to respond to pressures from environmental regulations, declining farm incomes, changing patterns in international trade and new institutional arrangements within the domestic food chain. Governments have cut back their provision of advisory services but need more than ever to influence land managers' decisions to achieve a growing array of policy objectives: The paper develops a conceptual framework for analysing advisory services and concludes, through a review of sixteen case studies, that the needs of both governments and land managers can be met by a diverse mixture of private and public sector provision. (C) 2003 Elsevier Ltd. All rights reserved.

The business case development process in the delivery of NHS infrastructure

There is a lack of knowledge base in relation to experiences gained and lessons learnt from previously executed National Health Service (NHS) infrastructure projects in the UK. This is in part a feature of one-off construction projects, which typify healthcare infrastructure, and in part due to the absence of a suitable method for conveying such information. The complexity of infrastructure delivery process in the NHS makes the construction of healthcare buildings a formidable task. This is particularly the case for the NHS trusts who have little or no experience of construction projects. To facilitate understanding a most important aspect of the delivery process, which is the preparation of a capital investment proposal; steps taken in developing the business case for an NHS healthcare facility are examined. The context for such examination is provided by the planning process of a healthcare project, studied retrospectively. The process is analysed using a social science based method called ‘building stories’, developed at the University of California-Berkeley. By applying this method, stories or narratives are constructed around the data captured on the case study. The findings indicate that the business case process may be used to justify, rather than identify, trusts’ requirements. The study is useful for UK public sector clients as well as consultants and professionals who aim to participate in the delivery of healthcare infrastructure projects in the UK.

E-governments' role activation in arab countries

This paper discusses the activating role of e-Governments in the Arab countries, by seeking new rules and innovative ways to provide services to the public sector. It starts from the analysis of different stages and dimensions of e-government through better understanding of the phenomenon and investment of opportunities in Information Technology in order to develop the role of governments and departments of public affairs particularly in Arab countries. In the developing countries most of the Arab governments may be doing their best to deliver the best services they can offer but with low level of efficiency and high cost. This raised many questions about productivity and performance of government agencies; the problem of low productivity and poor performance in the government sector that affected individuals and administrative units. This paper aims to analyze the different stages, concepts and dimensions of e-government and to understand the opportunities that information technology offers, especially in Arab countries in order to develop the government role as well as public affairs administration system.

Interventions to promote healthy eating habits: evaluation and recommendations

Although in several EU Member States many public interventions have been running for the prevention and/or management of obesity and other nutrition-related health conditions, few have yet been formally evaluated. The multidisciplinary team of the EATWELL project will gather benchmark data on healthy eating interventions in EU Member States and review existing information on the effectiveness of interventions using a three-stage procedure (i) Assessment of the intervention's impact on consumer attitudes, consumer behaviour and diets; (ii) The impact of the change in diets on obesity and health and (iii) The value attached by society to these changes, measured in life years gained, cost savings and quality-adjusted life years. Where evaluations have been inadequate, EATWELL will gather secondary data and analyse them with a multidisciplinary approach incorporating models from the psychology and economics disciplines. Particular attention will be paid to lessons that can be learned from private sector that are transferable to the healthy eating campaigns in the public sector. Through consumer surveys and workshops with other stakeholders, EATWELL will assess the acceptability of the range of potential interventions. Armed with scientific quantitative evaluations of policy interventions and their acceptability to stakeholders, EATWELL expects to recommend more appropriate interventions for Member States and the EU, providing a one-stop guide to methods and measures in interventions evaluation, and outline data collection priorities for the future.

Public leisure provision under Compulsory Competitive Tendering: the maintenance of ideological dominance?

Although much has been written about the effect on services of public sector restructuring, little is yet available on public leisure provision. This omission is addressed by considering how the delivery of public leisure services in Britain has been affected by the imposition of Compulsory Competitive Tendering (CCT). In particular, it focuses on the changing relationship between the central and local levels of government recognising, on the part of local government, a continuum of structural responses to central initiatives which have, in some cases, conspired to reduce the impact of CCT on public leisure provision. The paper concludes that although attempts have been made to protect local services, the outcome of the CCT process has been the regeneration of public leisure provision away from its service roots, but within an enduring ideological paradigm of conservative professionalism.

Fair trade and European public procurement: legal principles and governance dynamics

Purpose The article examines principles of Fair Trade in public procurement in Europe, focusing on legal dimensions related to the European Public Procurement Directives. Design/methodology/approach The article situates public procurement of Fair Trade products in relation to the rise of non-state regulatory initiatives, highlighting how they have entered into new governance dynamics in the public sector and play a part in changing practices in sustainable procurement. A review of legal position on Fair Trade in procurement law is informed by academic research and campaigning experience from the Fair Trade Advocacy Office. Findings Key findings are that the introduction of Fair Trade products into European public procurement has been marked by legal ambiguity, having developed outside comprehensive policy or legal guidelines. Following a 2012 ruling by the Court of Justice of the European Union, it is suggested that the legal position for Fair Trade in procurement has become clearer, and that forthcoming change to the Public Procurement Directives may facilitate the uptake of fair trade products by public authorities. However potential for future expansion of the public sector ‘market’ for Fair Trade is approached with caution: purchasing Fair Trade products as a marker of sustainability, which started to be embedded within procurement practice in the 2000s, is challenged by current European public austerity measures. Research limitations/implications Suggestions for future research include the need for systematic cross-institutional and multi-country comparison of the legal and governance dimensions of procurement practice with regard to Fair Trade. Practical implications A clarification of current state-of-play with regard to legal aspects of fair trade in public procurement of utility for policy and advocacy discussion. Originality/value The article provides needed elaboration on an under researched topic area of value to academia and policy makers.

Performance-based contracting in the construction sector

Construction procurement is complex and there is a very wide range of options available to procurers. Inappropriate choices about how to procure may limit practical opportunities for innovation. In particular, traditional approaches to construction procurement set up many obstacles for technology suppliers to provide innovative solutions. This is because they are often employed as sub-contractors simply to provide and install equipment to specifications developed before the point at which they become involved in a project. A research team at the University of Reading has developed a procurement framework that comprehensively defines the various options open to procurers in a more fine-grained way than has been known in the past. This enables informed decisions that can establish tailor-made procurement approaches that take into account the needs of specific clients. It enables risk and reward structures to be aligned so that contracts and payment mechanisms are aligned precisely with what a client seeks to achieve. This is not a “one-size-fits-all” approach. Rather, it is an approach that enables informed decisions about how to organize individual procurements that are appropriate to particular circumstances, acknowledging that they differ for each client and for each procurement exercise. Within this context, performance-based contracting (PBC) is explored in terms of the different ways in which technology suppliers within constructed facilities might be encouraged and rewarded for the kinds of innovation sought by the ultimate clients. Examples from various industry sectors are presented, from public sector and from private sector, with a commentary about what they sought to achieve and the extent to which they were successful. The lessons from these examples are presented in terms of feasibility in relation to financial issues, governance, economics, strategic issues, contractual issues and cash flow issues for clients and for contractors. Further background documents and more detailed readings are provided in an appendix for those who wish to find out more.

Enterprise Architecture adoption method for Higher Education Institutions

During the last few years Enterprise Architecture has received increasing attention among industry and academia. Enterprise Architecture (EA) can be defined as (i) a formal description of the current and future state(s) of an organisation, and (ii) a managed change between these states to meet organisation’s stakeholders’ goals and to create value to the organisation. By adopting EA, organisations may gain a number of benefits such as better decision making, increased revenues and cost reductions, and alignment of business and IT. To increase the performance of public sector operations, and to improve public services and their availability, the Finnish Parliament has ratified the Act on Information Management Governance in Public Administration in 2011. The Act mandates public sector organisations to start adopting EA by 2014, including Higher Education Institutions (HEIs). Despite the benefits of EA and the Act, EA adoption level and maturity in Finnish HEIs are low. This is partly caused by the fact that EA adoption has been found to be difficult. Thus there is a need for a solution to help organisations to adopt EA successfully. This thesis follows Design Science (DS) approach to improve traditional EA adoption method in order to increase the likelihood of successful adoption. First a model is developed to explain the change resistance during EA adoption. To find out problems associated with EA adoption, an EA-pilot conducted in 2010 among 12 Finnish HEIs was analysed using the model. It was found that most of the problems were caused by misunderstood EA concepts, attitudes, and lack of skills. The traditional EA adoption method does not pay attention to these. To overcome the limitations of the traditional EA adoption method, an improved EA Adoption Method (EAAM) is introduced. By following EAAM, organisations may increase the likelihood of successful EA adoption. EAAM helps in acquiring the mandate for EA adoption from top-management, which has been found to be crucial to success. It also helps in supporting individual and organisational learning, which has also found to be essential in successful adoption.

Legal and regulatory barriers to effective public-private partnership governance in Kazakhstan

Purpose – The purpose of this paper is to provide a critical assessment of legal and regulatory impediments to effective governance of public-private partnerships (PPPs) in Kazakhstan. Design/methodology/approach – The qualitative study develops propositions from the PPP literature and then tests them against findings from in-depth interviews. Interviewees have been selected by a purposeful sampling from PPP projects in Kazakhstan as well as from national and regional PPP centres. Findings – The identified barriers to effective PPP management include irregularities in the PPP legal framework, such as lack of legal definition of a PPP and controversy with the government guarantee’s legal status for its long-term payments to partnerships; bureaucratic tariff setting for partnership services; non-existent opportunity for private asset ownership; and excessive government regulation of PPP workers’ wage rates. Practical implications – The partners’ opposing perspectives on a number of PPP issues show that management needs to identify and carefully reconcile stakeholder values in a partnership in order to achieve more effective PPP governance. Practitioners, particularly those in the public agencies, have to be concerned with ways to reduce the government overregulation of the private operators, which is likely to result in greater PPP flexibility in management and, ultimately, higher efficiency in delivering the public services. Originality/value – By elucidating multiple examples of overregulation and PPPs’ inefficiency, the paper demonstrates that the government dominance in PPP management is conceptually inappropriate. Instead, the government should adopt the concept of co-production and manage its relations with the private sector partner in a collaborative fashion.

The impact of public capital and public investment on economic growth: an empirical investigation

in this anicle we measure the impact of public sector capital and investment on economic growth. Initially, traditional growth accounting regressions are run for a cross-country data set. A simple endogenous growth model is then constructed in order to take into account the determinants of labor, private capital and public capital. In both cases, public capital is a separate argument of the production function. An additional data-set constructed with quarterly American data was used in the estimations of the growth mode!. The results indicate lhat public capital and public investment play a significant role in determining growth rates and have a significant impact on capital and labor returns. Furthermore, the impact of public investment on productivity growth was found to be positive and always significant for bolh samples. Hence. in a fully optimizing modelo we confmn previous results in the literature that lhe failure of public investment to keep pace with output growlh during the Seventies and Eighties may have played a major role in the slowdown of lhe productivity growth in the period. Anolher main outcome concems the output elasticity wilh respect to public capital. The coefficiem estimates are always positive and significant but magnitudes depend on each of lhe two data set used.

O uso do poder de compra do estado como instrumento de política pública: a lei complementar nº 123/2006, sua implementação

This study aims to bring back the debate on the use of the purchasing power of the State as instrument to boost other public policies established by federal entities. Besides putting it in a context of innovation in the public sector, the study of this issue must consider all its variables and questions, whwther of legal, economic, social or political order, starting with the one I consider the most important: the possibility of the State to assert its power of puchasing in order to design and promote markets, searching to achieve other objectives rather than those traditionally accepted. Thus, in the analysis of a direct application of a new practice, this study evaluates the implementation of the Additional Law number 123/06, which gives a differentiating treatment to micro and small enterprises in public contracting. By means of interviews, information was collected with the relevant actors in in this phase. The conclusion was that aspects such as the heterogeneity of the segment of the MPE`s and their low capacity of articulation, along with the endogenous obstacles of the instituion of the bidding, contribute decively to the low stage of the implementation that occurs at this moment.

Avaliação do estágio de desenvolvimento da responsabilidade social no Banco Central do Brasil

This study examines the corporate social responsibility (CSR) theme in Central Bank of Brazil (Bacen). The CSR movement is growing worldwide and it is related to values such as sustainability, ethics and transparency to the stakeholders. The study was performed in two parts. The first part consists of a bibliography research on the origins, the concept and the practice relating to CSR in the contemporary organizational environment. In the second part - field research - the Central Bank's Board of Directors and representatives of Ibase and Ethos Institute were interviewed and the content analysis method - a qualitative research method - was used in the interpretation of information obtained. The analysis of the interviews shows that the Board is receptive to the CSR development and that they consider the accomplishment of Central Bank's institutional mission fundamental in this process. The participation of the Bank's personnel and the incorporation of the CSR principles into the day-to-day practice are also considered necessary. Finally, one hundred indicators - based on the Ethos CSR Indicators - are proposed to evaluate the stage of development of social responsibility in Bacen on the following subjects: Values, Transparency and Governance; Internal Public; Natural Environment, Suppliers and Society. In summary, this study aims to contribute to the improvement of the knowledge of corporate social responsibility and the best practices in the public sector, particularly in Central Bank of Brazil.