Transparência e accountability: análise dos indicadores de desempenho apresentados nos relatórios de gestão dos institutos federais de educação
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Data
2019-07-10
Autores
Rigoni, Briscia Oliveira Prates
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Universidade Federal do Espírito Santo
Resumo
This research aims to understand if the Management Reports of the Federal Institutes of Education have the necessary level of transparency to be considered as an instrument to promote accountability before the bureaucracy or just characterizes the fulfillment of legal formality. The research was based theoretically on the discussions promoted in the literature about the controls for preservation of representative democracy, the transparency of the information, with attention to the attributes of the visibility, the capacity of inference and accountability. The proposed methodological design can be detailed as descriptive as to the objectives, with qualitative approach of the problem, documentary procedure for collecting information and content analysis as a technique to examine the data. The information used will be limited to the management indicators established by the 2005 TCU Judgment. Federal accounts, control body. The results suggest that the management indicators requested by TCU are not linked to the decision making process of IFE's. Formality in the presentation of the indicators had been observed, not allowing to consider it as transparent, according to the level of transparency verified in the IFEs.
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Accountability , Transparência , Indicadores de desempenho , Relatórios de gestão , Institutos Federais de Educação. , Transparency , Performance indicators , Management reports , Federal Institutes of Education