Banca de QUALIFICAÇÃO: MORENO SOUTO SANTIAGO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : MORENO SOUTO SANTIAGO
DATE: 17/04/2024
TIME: 16:00
LOCAL: VIDEO CONFERENCIA
TITLE:

Accounting Information as a Basis for Innovation in the Public Sector:
Supplier (Dis)Trust Index to Anticipate the Risk of Contractual Default

KEY WORDS:

inovação no setor público; previsão de insolvência; informações
contábeis.

PAGES: 103
BIG AREA: Outra
AREA: Multidisciplinar
SUMMARY:

This work investigates the application of innovations in the Brazilian
public sector, focusing on the implementation of new practices, technologies, and
management models to enhance administrative efficiency. Emphasizing the need to overcome
innovation barriers, both internal and external, the study proposes the development of a logit
statistical model, using both accounting and non-accounting variables, to anticipate the risk of
contractual default by public sector suppliers. Utilizing a correlational and quantitative
methodology, the research addresses data from companies that participated in bidding
processes or signed contracts with the Superior Court of Justice during the period from 2018
to 2023. Through multivariate logistic regression and statistical tests, the study analyzes the
model's efficacy in identifying potential suppliers at risk of default, highlighting the relevance
of the analyzed variables in determining the likelihood of penalties. The analysis revealed that
variables such as current liquidity, general solvency, return on investment (ROI), gross
revenue, and history of penalties in other entities significantly influence the likelihood of a
company being penalized. For instance, companies with higher solvency or ROI tend to
present a lower risk of penalties, while those with higher gross revenue or a history of
penalties show increased risks. These results demonstrate the efficiency of the proposed logit
model, emphasizing the importance of adopting advanced technologies and innovative
practices in public management. The study recommends the interconnection between strategic
databases, such as Sped Contábil and SICAF, aiming to improve transparency and risk
management in public procurement. Contributing to the literature on innovation in the public
sector, this work offers an interventional proposal to enhance the relationship between public
administration and the market, underlining the essentiality of public policies based on
evidence and reliable data for a more effective, transparent, and accountable public
administration.

COMMITTEE MEMBERS:
Externo ao Programa - 2478208 - ABIMAEL DE JESUS BARROS COSTA - nullPresidente - 2476622 - BEATRIZ FATIMA MORGAN
Externo à Instituição - RICARDO ROCHA DE AZEVEDO - USP