Controle social no Ãmbito municipal : um estudo sobre a utilidade dos relatÃrios da Controladoria Geral da UniÃo (CGU) na percepÃÃo dos conselheiros de polÃticas sociais no Estado de Pernambuco

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

The present study objectified to investigate the utility of the reports of the CGU for the exercise of the social control, from the perception of the Council members of Social Politics, concerning the reports of Fiscalization made by the Controladoria Geral da UniÃo about the application of the public resources. The used method was the inductive one, the methodological procedures of the research was descriptive in the quantitative aspects, through the bibliographical survey, and qualitative using the rules of the Theory of the Social Representations under the content analysis. The sample was of 12 Pernambucanos cities, having been reached 31 council members, with application of the questionnaires in as the semester of 2008, amongst the council members of the area of health, education and social assistance. The tests of Kolmogorov-Smirnov and Shapiro- Wilk had been applied, then the p-value was less than 5% for all the questions, what it indicated the necessity of choice of tests distribution free, being the chosen test W of Wilcoxon (evaluation of average difference). One still used the test Qui-Square de Pearson and the Accurate test of Fisher, that in turn had demonstrated perception difference in what it respects amount of information and necessity of knowledge specific technician (between the governmental and not-governmental group), in what it respects the tempestividade of the report (between the group that had previous access to the report and what it did not have) and in what respects the allegiance of information (enters the group with no countable knowledge and what it had average or low knowledge). The results of test W had demonstrated that the reports of the CGU are coated with the essential characteristics of relevance, understandability and confidence, where weigh to the existence of referring specific questions the matter of opportunity, the necessity of knowledge specific technician and the existence of caution in the elaboration of the report. Ahead of the depositions of the council members, using itself of the Theory of the Social Representations, it was looked to evidence as the ideas concerning the representations of reports in the social context of the council members, citizens of the social control, are anchored and objectified in the construction of the concept of utility of the report of the CGU for the social control. It was concluded that the content of the report has great informative potential for the advice of social politics, being possible to find elements classify that it, in the perception of the council members, as instrument of useful information for the exercise of the social control. However some questions are clear that influences in the use of the report as tool of the social control, amongst which the (un)opportunity of the same, the necessity of knowledge specific technician for its understanding and the necessity of bigger participation of the council members in the control process what it affects the confidence directly that they attribute to the report

ASSUNTO(S)

indicadores sociais ciencias contabeis social control accounting information contabilidade social - pernambuco perÃcia contÃbil contas nacionais theory of the social representations cgu reports contabilidade pÃblica - pernambuco

ACESSO AO ARTIGO

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