Banca de DEFESA: Severino Wagner Cardozo da Silva

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : Severino Wagner Cardozo da Silva
DATE: 07/07/2022
TIME: 17:00
LOCAL: FACE/UnB
TITLE:

COST MANAGEMENT IN THE GOVERNANCE PROCESS OF PROFESSIONAL SUPERVISORY BOARDS: A TOOL FOR DECISION MAKING IN THE COFEN/COREN'S SYSTEM

KEY WORDS:

Costs, transparency, surveillance and accountability

PAGES: 69
BIG AREA: Ciências Sociais Aplicadas
AREA: Economia
SUMMARY:

This essay aims to analyze the challenges and dilemmas faced by all those dealing with public resources and the process of improving accountability. In these uncertain and trans formative times that we are going through, it is important to reflect on the importance of the role of Professional Fiscalization Councils in public administration. The public sector plays an important role in this context, demonstrating its importance in building economic stability. Thus, deepen the debate on the governance mechanisms of these special autarchies, public law entities, determining the assessment of the transparency of expenses with surveillance activities in the management reports, as well as highlighting the costs of services produced and offered to the public by an entity public. In this way, the contribution of the Professional Fiscalization Councils in their governance process will be analyzed based on bibliographic and documentary data collected from 2019 to 2020. The procedure used to carry out the data collection was the documentary collection of data from sources of primary variables found in the management reports of the Regional Nursing Councils of the states of the northeast region in the period highlighted above. The research is, therefore, classified as an exploratory case study of qualitative-quantitative data analysis. From the data analysis, it was possible to perceive the importance of evaluating the transparency of expenses with the surveillance activity. From the results obtained, it was verified that in the CFP's management reports there is a large gap regarding the information listed in the Cofen System / Regional Councils Surveillance Manual. However, we can highlight the Regional of Bahia and Pernambuco as the ones that, even in an insipid way, have data to be analyzed, and this lack is the biggest challenge found in the analysis of the data. Finally, due to all the research carried out and recommendations made, it was not possible to state that in the Northeast Regional Nursing Councils, the cost of surveillance activities is transparent by generating information on comparable costs by the organizations themselves and between organizations, providing an increase in the capacity to efficiently apply the public resources proposed in their budgets.

BANKING MEMBERS:
Interna - 1963493 - ANDREA FELIPPE CABELLO
Interna - 2964829 - DANIELA FREDDO
Externa à Instituição - Natália Aurélio Vieira