The Main Determinants of the Use of the Cost Accounting System in Portuguese Local Government

This paper explores the main determinants of the use of the cost accounting system (CAS) in Portuguese local government (PLG). Regression analysis is used to study the fit of a model of accounting changes in PLG, focused on cost accounting systems oriented to activities and outputs. Based on survey data gathered from PLG, we have found that the use of information in decision-making and external reporting is still a mirage. We obtain evidence about the influence of the internal organizational context (especially the lack of support and difficulties in the CAS implementation) in the use for internal purposes, while the institutional environment (like external pressures to implement the CAS) appears to be more deterministic of the external use. Results strengthen the function of external reporting to legitimate the organization’s activities to external stakeholders. On the other hand, some control variables (like political competition, usefulness and experience) also evidence some explanatory power in the model. Some mixed results were found that appeal to further research in the future. Our empirical results contribute to understand the importance of interconnecting the contingency and institutional approaches to gain a clear picture of cost accounting changes in the public sector.

Inter-relações da produtividade de cana soca com a resistência à penetração, umidade e matéria orgânica do solo

A cultura da cana-de-açúcar desempenha, sobretudo no aspecto relacionado às fontes energéticas alternativas, importantíssimo papel. No ano de 2009, no município de Suzanápolis (SP), cujas coordenadas são 20º 28' 10'' S e 50º 49' 20'' W, no cerrado brasileiro foi analisada a produtividade da cana soca (2º ciclo) em razão da resistência à penetração, umidade gravimétrica e matéria orgânica de um Argissolo Vermelho eutrófico. O objetivo foi selecionar, entre os atributos pesquisados, aquele com a melhor correlação, a linear e a espacial, para explicar a variabilidade da produtividade da cana-de-açúcar. Foi instalada a malha geoestatística para a coleta de dados do solo e da planta, com 120 pontos amostrais, numa área de 14,53 ha. A matéria orgânica correlaciona-se linear e negativamente com a resistência à penetração, indicando que manejos do solo que visem seu aumento no perfil melhoram suas condições físicas e, por conseguinte, o desenvolvimento e a produtividade da cana-de-açúcar. A umidade gravimétrica (UG) e o teor de matéria orgânica do solo (MO) correlacionam-se direta, linear (UG2 e MO1) e espacialmente (UG1 e MO1) com a produtividade da cana-de-açúcar, demonstrando serem os melhores atributos, dentre os pesquisados, para estimar e aumentar a produtividade agrícola da cana-de-açúcar.

Relationships between NPM, the use of PM practices and the organizational performance: empirical evidence from government agencies

Purpose – this paper has two main purposes: (1)explore if government agencies more oriented to NPM postulates are more willing to use PM practices and to improve their performance; and (2) investigate whether the fit between the use of PM practices and the organizationa performance is dependent upon from the capacity of agencies to adapt its structures to changes introduced by NPM reforms. Design/methodology/approach - this paper is based on the survey method and provides empirical evidence from Portuguese government agencies.Findings (mandatory) - Our findings suggest that government agencies that made structural arrangements under the NPM reforms are more willing to use PM practices and will perform better than other agencies. In addition, this paper show that therelationship between the use of PM practices and the organizational performance is dependent upon from the agencies capacity to adopt new structural arrangements under the NPM reforms.Practical implications – this paper has three main contributions: (1) contribute to knowledge about the relationship between the introduction of NPM changes in the use of PM practices; (2) contribute to clarify whether agencies more oriented to NPM postulates are improving performance; and (3) help to clarify the way the organizations should adapt their structures for to be more effective in the use of PM practices. Originality/value - The quantitative empirical research, based on the unique survey applied to Portuguese government agencies on this field, allow us to add to prior research mainly based on case studies and oriented to local governments (Budding, 2004).

Performance management framework: the fit between PM framework adopted in Portuguese local government and the Otley’s framework

Purpose/objectives: This paper seeks to investigate whether performance management (PM) framework adopted in Portuguese local government (PLG) fit the Otley’s PM framework (1999). In particularly, the research questions are (1) whether PM framework adopted in PLG (SIADAP) fit the Otley´s framework, and (2) how local politicians (aldermen) see the operation of performance management systems (PMS) in PLG (focusing on the goal-setting process and incentive and reward structures). Theoretical positioning/contributions: With this paper we intend to contribute to literature on how the Otley’s PM framework can guide empirical research about the operation of PMS. In particular, the paper contributes to understand the fit between PMS implemented in PLG and the Otley´s PM framework. The analysis of this fit can be a good contribution to understand if PMS are used in PLG as a management tool or as a strategic response to external pressures (based on interviews conducted to aldermen). We believe that the Otley’s PM framework, as well as the extended PM framework presented by Ferreira and Otley (2009), can provide a useful research tool to understand the operation of PMS in PLG. Research method: The first research question is the central issue in this paper and is analyzed based on the main reforms introduced by Portuguese government on PM of public organizations (like municipalities). On the other hand, interviews conducted on three larger Portuguese municipalities (Oporto, Braga, and Matosinhos) show how aldermen see the operation of PMS in PLG, highlighting the goals setting process with targets associated and the existing of incentive and reward structures linked with performance. Findings: Generally we find that formal and regulated PM frameworks in PLG fit the main issues of the Otley’s PM framework. However, regarding the aldermen perceptions about PMS in practice we find a gap between theory and practice, especially regarding difficulties associated with the lack of a culture of goals and targets setting and the lack of incentive and reward structures linked with performance.

A inter-relação trabalho-saúde mental: um estudo de caso

A autora, após sintetizar algumas das vertentes de estudo e conceitos atuais na temática da inter-relação trabalho-saúde mental, apresenta um estudo de caso individual. Trata-se do caso de um mecânico industrial do setor siderúrgico que desenvolveu um quadro psicopatol6gico. A evolução de manifestações de fadiga crônica e desencadeamento de uma crise mental aguda são examinadas em suas correlações ao hist6rico de vida e trabalho e a dinâmicas referidas às condições e à organização do trabalho no emprego atual.

Contemporary issues in the government and administration of Latin American megacities

This paper is the first to systematically analyze and compare the structures of city governance and administration for seven major cities in Latin America, four of which are megacities (population of over 10 million), and three others are large national capitals. U.S. and U. K. models of city administration are reviewed as baseline models against which differences in Latin American may be explored. Structures of Government in Latin America show several important features and trends: 1) the lack of metropolitan (cross jurisdictional) authority; 2) the existence of strong mayors and weak councils"; 3) high levels of partisanship; 4) overlapping rather than interlocking bureaucracies; 5) pressures towards the privatization of city services, but continuing tension over the desirability of public versus private control; 6) greater fiscal responsibility and autonomy; and 7), a continuing marginalization of public participation in megacity governance.In spite of these features, many cities throughout the region (regardless of whether they are megacity size or national capitals), are actively intensifying their efforts to develop more effective, accountable and democratic governance structures.

Electronic government policies in Brazil: context, ICT management and outcomes

The State Reform processes combined with the emergence and use of Information and Communication Technology (ICT) originated electronic government policies and initiatives in Brazil. This paper dwells on Brazilian e-government by investigating the institutional design it assumed in the state's public sphere, and how it contributed to outcomes related to e-gov possibilities. The analyses were carried out under an interpretativist perspective by making use of Institutional Theory. From the analyses of interviews with relevant actors in the public sphere, such as state secretaries and presidents of public ICT companies, conclusions point towards low institutionalization of e-gov policies. The institutional design of Brazilian e-gov limits the use of ICT to provide integrated public services, to amplify participation and transparency, and to improve public policies management.

How logrolling can explain the failure of the government coalition in Brazil

This article presents an analysis of the behavior of federal representatives in the Brazilian House of Representatives between 1995 and 1998, when a series of constitutional amendments were presented by the president to be voted on by Congress. The objective is to show that the lack of a stable government coalition resulted in costs to society that were not anticipated by the government. The study argues that a logroll - a trade of votes - was the strategy used by the government in order to guarantee the number of votes necessary to approve the amendments. This strategy created a vicious system in which representatives would only vote with the government if they had benefits in return.

Edward Said Um Intelectual Crítico e Cosmopolita

Edward Said, palestiniano cidadão do mundo, historiador crítico da literatura e da cultura preocupa-se em analisar e desmistificar as representações ideológicas que afirmam a superioridade de uma cultura sobre as outras. Em Orientalismo , publicado originalmente em 1978, demonstra como o colonialismo europeu constrói uma representação do mundo oriental, especialmente do mundo árabe e muçulmano, em que os representados surgem como seres incapazes de autonomia, racionalidade e autogoverno. Como contraponto a esta concepção, desenvolve-se, no período da emancipação e das independências coloniais, uma nova visão em que os povos colonizados de mero objecto de representação se transformam em sujeitos da sua própria história. Em Cultura e Imperialismo , publicado em 1993, Said analisa como os intelectuais e os criadores dos povos dominados elaboram uma nova representação de si próprios e do Outro no âmbito do processo de luta e emancipação colonial. Mas apenas a livre interacção e interdependência das culturas poderá constituir uma síntese superadora do imperialismo e do nacionalismo anticolonial. Dimensão libertadora que se tornará a verdadeira missão e vocação do intelectual sem fronteiras de que Said foi um dos maiores expoentes contemporâneos.

Inovação aberta na gestão pública: análise do plano de ação brasileiro para a Open Government Partnership

Este estudo objetivou analisar o Plano de Ação brasileiro para o Governo Aberto, baseado na teoria da inovação aberta na gestão pública. Utilizou-se de uma pesquisa documental, com vistas a aprofundar o conhecimento do fenômeno em questão. O documento foi escolhido intencionalmente, por ser exemplo basilar das políticas públicas relacionadas à inovação aberta brasileira. Os resultados mostram que os compromissos firmados pelo governo brasileiro estão consoantes com o processo de inovação aberta pública. As ações previstas no Plano estão especificamente relacionadas a transparência, abertura de dados e preparação do corpo estatal para o processo aberto de inovação.

Accountability and co-production of information and control: social observatories and their relationship with government agencies

Abstract:Through the development of a proposal to categorize accountability into four stages - classical, cross-sectional, systemic, and diffused -, this article aims to identify characteristics of co-production of information and socio-political control of public administration in the work of Brazilian social observatories in relationship with government control agencies. The study analyses data from 20 social observatories and, particularly, three experiences of co-production of information and control, based on a systemic perspective on accountability and a model with four categories: Political and cultural; valuing; systemic-organizational, and production. The conclusions summarize characteristics of these practices, specific phases in the accountability processes, as well as the potentialities and challenges of co-production of information and control, which not only influences, but it is also influenced by the accountability system.

Os eventos vitais: aspectos de seus registros e inter-relação da legislação vigente com as estatísticas de saúde

Foram estudados os registros civis desde as suas origens, salientando aspectos legislativos do Brasil, chamando a atenção para algumas implicações que a legislação a eles referente trazem às estatísticas vitais e suas repercussões em planejamento de saúde e epidemiologia. Relativamente ao nascimento foram abordados alguns tópicos, com ênfase no problema do registro por local de ocorrência, fato que influe enormemente em programações de saúde materno-infantil. Foram salientados também alguns aspectos do sub-registro de nascimento, citando dados para São Paulo. Quanto aos óbitos foram analisados o registro por local de ocorrência, o prazo para registro, o problema das causas de morte e o relativo ao sub-registro. Com referência aos nascidos mortos, foi apresentada a conceituação de nascido vivo e nascido morto da Organização Mundial da Saúde e indicado o fato de sua não aplicação prática repercutir nos campos do Direito e da Estatística Vital. Foram feitas algumas recomendações no sentido de um maior entrosamento entre os vários profissionais - legisladores, médicos, oficiais de cartório, estaticistas de saúde - que, de uma maneira ou de outra, têm relação com os eventos vitais.

Supervisão inter-pares: um percurso colaborativo de formação

Projecto de intervenção apresentado à Escola Superior de Educação de Lisboa para obtenção de grau de mestre em Ciências da Educação -Especialização em Supervisão em Educação