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Accountability nas organizações não governamentais para o desenvolvimento

Pinto, Filipe Nuno Carvalho Barros
Fonte: Universidade de Coimbra Publicador: Universidade de Coimbra
Tipo: Dissertação de Mestrado
POR
Relevância na Pesquisa
36.35%
A investigação desenvolvida centra-se no estudo da accountability nas Organizações Não Governamentais para o Desenvolvimento (ONGD), tendo como objectivos principais compreender a concepção de accountability para as ONGD e analisar que prioridades de accountability estabelecem, face à diversidade de stakeholders com quem interagem e às múltiplas accountabilities que lhes estão associadas. Foi possível identificar a concepção de accountability das ONGD a partir de cinco perspectivas que se articulam entre si: accountability como prestação de contas financeiras, accountability enquanto obrigação legal ou pragmática, accountability como obrigação moral, accountability baseada no princípio da transparência e accountability como uma relação entre stakeholders. Quanto às prioridades de accountability que as ONGD estabelecem, foram analisados cinco mecanismos de accountability: relatórios, avaliações, participação, auto-regulação e auditoria social; e cada mecanismo foi analisado através de três dimensões de accountability: ascendente-descendente, internaexterna, funcional-estratégica. Ancorados num estudo de natureza qualitativa, sobretudo, através de entrevistas efectuadas a três Directores executivos de ONGD verificou-se que os mecanismos referenciados privilegiam a accountability ascendente para doadores...

A contribuição do Sistema Integrado de Administração Financeira do Governo Federal (SIAFI) para a promoção da accountability: a percepção dos usuários

Naves, Gladston Guimarães
Fonte: Fundação Getúlio Vargas Publicador: Fundação Getúlio Vargas
Tipo: Dissertação
PT_BR
Relevância na Pesquisa
36.31%
Este estudo investiga qual a contribuição do Sistema Integrado de Administração Financeira do Governo Federal (SIAFI) na promoção da accountability da Administração Pública Federal no Brasil, com base na pesquisa documental e na percepção dos usuários do sistema. O modelo de análise da accountability ocorre a partir da investigação das suas definições e dimensões, segundo levantamento do referencial teórico abrangendo o campo da administração pública e da previsão na legislação brasileira. São definidas três dimensões para descrição da accountability: transparência, prestação de contas e responsabilização. Na condução da metodologia, inicialmente essas dimensões foram tratadas pela pesquisa documental, por meio da investigação no SIAFI – Manual Web da existência de mecanismos de accountability, com a aplicação de técnicas voltadas a levantar as expressões e instrumentos do sistema que possibilitam a promoção da accountability. O resultado dessa análise evidenciou funcionalidades, que foram posteriormente escritas na forma de questões de avaliação, segundo escala Likert de 4 pontos, a fim de identificar a eficácia percebida por quatro grupos de usuários do sistema: gestor...

A relevância da informação contabilística do sector público para a accountability: um estudo das universidades públicas federais brasileiras

Eirado, Juliano Sávio Barbosa
Fonte: Instituto Universitário de Lisboa Publicador: Instituto Universitário de Lisboa
Tipo: Dissertação de Mestrado
Publicado em //2010 POR
Relevância na Pesquisa
36.23%
Mestrado em Contabilidade/ H52, H83; Nesta dissertação verificou-se que a concepção e gestão da coisa pública foram fortemente modificados nas últimas duas décadas do século XX por influência da Nova Gestão Pública (NGP) que, dentre outros objectivos, buscou promover maior efectividade nos sistemas de accountability, movendo a ênfase do controlo dos processos para o controlo dos resultados alcançados pelas organizações. Dentre as mudanças determinadas pela NGP verificaram-se alterações na Contabilidade do Sector Público em vários países. No Brasil a vaga mais forte na implementação da Nova Gestão Pública ocorreu entre 1995 e 2000, porém pouca atenção foi dispensada à Contabilidade Pública que manteve a estrutura conceptual engendrada na década de 60. Sob a influência da NGP a Educação Superior no Brasil experimentou o estabelecimento, a partir de 1996, de um sistema de avaliação de qualidade das Instituições de Educação Superior (IES), de modo a dotar o Estado e os cidadãos de meios de accountability sobre os recursos investidos na Educação Superior, tanto públicos quanto privados. A análise empírica desenvolvida neste estudo mostrou que as informações contabilísticas das universidades públicas federais brasileiras...

Accountability and Advice in Greek Political Thought

Landauer, Matthew Walter
Fonte: Harvard University Publicador: Harvard University
Tipo: Thesis or Dissertation
EN_US
Relevância na Pesquisa
36.24%
This dissertation offers a new reading of Athenian democracy, focusing on the connection between the politics of accountability and the dynamics of political advice. I analyze Athenian institutions, norms, and practices comparatively, alongside their autocratic counterparts. I show how Greek thinkers relied on a common conceptual apparatus to understand, defend, and criticize patterns of accountability and unaccountability across regimes. I explore how powerful, unaccountable political actors – whether autocratic rulers or democratic assemblies – could solicit and secure good advice, and how accountable advisers could advise them effectively and safely. In stressing similarities between counsel across regime types, I challenge the characterization of Athens as a deliberative democracy. The sumboulos (adviser) was an important figure in Greek conceptions of both democratic and autocratic politics. Athenian orators are best understood – and understood themselves – as the accountable sumbouloi of the Athenian demos. This identification casts them not as co-deliberators with their fellow citizens but rather as participants in a common Greek tradition of advising powerful figures, a tradition that found expression across political contexts. The important role of sumbouloi in both democracies and autocracies follows from the structural similarity between the two regime types. The Athenian demos...

Civil Society, Public Action and Accountability in Africa

Devarajan, Shantayanan; Khemani, Stuti; Walton, Michael
Fonte: Banco Mundial Publicador: Banco Mundial
Relevância na Pesquisa
46.31%
This paper examines the potential role of civil society action in increasing state accountability for development in Sub-Saharan Africa. It further develops the analytical framework of the World Development Report 2004 on accountability relationships, to emphasize the underlying political economy drivers of accountability and implications for how civil society is constituted and functions. It argues on this basis that the most important domain for improving accountability is through the political relations between citizens, civil society, and state leadership. The evidence broadly suggests that when higher-level political leadership provides sufficient or appropriate powers for citizen participation in holding within-state agencies or frontline providers accountable, there is frequently positive impact on outcomes. However, the big question remaining for such types of interventions is how to improve the incentives of higher-level leadership to pursue appropriate policy design and implementation. The paper argues that there is substantial scope for greater efforts in this domain...

Strengthening Local Government Budgeting and Accountability

Schaeffer, Michael; Yilmaz, Serdar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Relevância na Pesquisa
36.3%
In many developing and middle-income countries, decentralization reforms are promoting changes in governance structures that are reshaping the relationship between local governments and citizens. The success of these decentralization reforms depends on the existence of sound public financial systems both at the central and local levels. This paper focuses on the role of budgeting as a critical tool in reform efforts, highlighting problems that might impede successful local government budget development and implementation. The attainment of effective local government accountability and transparency is not an end itself, but rather it represents the means to support better decision-making on national and local budgeting. Community based schemes for enhancing local government accountability need to combine legal, political, and administrative mechanisms with proactive community involvement. Of particular importance are the legal and budgetary instruments that require input from local community members on certain local government decisions and instruments that increase accessibility for the press or the general public at large to information on government activities.

Middle East and North Africa Local Service Delivery Initiative : Promoting Social Accountability and Demand for Good Governance

Beddies, Sabine; Felicio, Mariana; Dedu, Gabriel; Fall, Fatou; Vagneron, Caroline
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Relevância na Pesquisa
46.25%
Good governance is an underlying condition for the formulation of effective and efficient public policies, programs, and services. It implies a social contract and adherence to rules and laws that enable improved interaction between government and constituents on transparency, accountability, and participation. Good governance is equitable and inclusive, responsive and consensus-oriented. Governance reforms rank high on the development agenda of many Middle East and North Africa (MENA) countries, particularly in regard to public service delivery. Social accountability approaches aim to improve the performance of public services, user satisfaction, and value for money. This note highlights lessons learned thus far from the four Local Service Delivery Initiative (LDSI) pilot programs.

Issues and mechanisms of accountability: examples from Solomon Islands paper

Larmour, Peter
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 174739 bytes; 356 bytes; application/pdf; application/octet-stream
EN_AU
Relevância na Pesquisa
36.33%
Governments are being asked to become more ‘accountable’ to the legislature, to the media, to the private sector and to citizens. This paper looks at some issues in accountability, and at some mechanisms by which it can be achieved. It uses examples drawn from Solomon Islands. The word ‘accountability’ has several related meanings in English • actions be open to inspection and challenge • actions follow rules or expected standards • the financial books are in order. The South Pacific Forum Finance Ministers have adopted eight principles of ‘best practice’ for public accountability. They deal with two related kinds of accountability—financial and political. Financial accountability is a means of controlling expenditure. Where public expenditure is a large part of the economy, it becomes an important tool of economic policy. It is a way of managing large bureaucracies. Political accountability is a way of achieving democracy. Accountability may be direct, when voters ask candidates, Members of Parliament or Congress, or public servants to explain themselves. Or it may be indirect, when voters elect representatives who in turn demand accountability from public servants. Political and financial accountability have developed in different ways. Political accountability has developed with democracy. Financial accountability has developed as a neutral...

Accountability for empowerment: dilemmas facing non-government organisations

Kilby, Patrick
Fonte: Universidade Nacional da Austrália Publicador: Universidade Nacional da Austrália
Tipo: Working/Technical Paper Formato: 123422 bytes; 352 bytes; application/pdf; application/octet-stream
EN_AU
Relevância na Pesquisa
46.28%
A recurring theme in modern development discourse is the role that Non-Governmental Organizations (NGOs) play in providing mechanisms for strengthening civil society and with it local governance to lift marginalised communities in developing countries out of poverty through empowerment. Empowerment can result in the greater participation of the poor and marginalized in the economic, social, and civic domains within their communities. NGOs are seen to be ideally placed to perform this task, given their relatively closer proximity to the poor communities they serve however their accountability, particularly the ‘downward’ accountability to their constituents - the beneficiaries of their work can affect their role as empowerment. The dilemma that NGOs face is that first, they are generally not required by law or under their governance rules to be accountable to their constituents, and as a consequence there is a risk that any processes of accountability they adopt would not provide their constituency the necessary control that is required for genuine accountability. Second, the ’required’ accountability the NGO has to other stakeholders such as Government and supporters affects the ‘strength’ of the accountability relationship they can have with their constituents. Generally NGOs are guided by staff and self-appointed Boards...

"Against Accountability"

MANSBRIDGE, Jane
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Outros Formato: application/pdf; digital
EN
Relevância na Pesquisa
36.34%
Although relatively corrupt regimes require citizen monitoring and accountability enforced by the threat of sanction, this kind of relationship between citizens and their agents is inefficient and normatively unsatisfying. In relatively uncorrupt regimes, citizens do not need to depend so heavily on this "sanctions model", with its sanction-based accountability. Instead they can have a relationship with their representatives based on a "selection model" in which they select representatives who act "gyroscopically" from their own internal motivations and are replaced when the alignment between constituents and their representatives erodes. The more corrupt the regime, the more the relationship must be founded on sanction-based accountability. The less corrupt the regime, the more the citizens can afford representative relationships based primarily on a well-warranted sense of common purpose. The appropriate size of the selection "core" and sanction "periphery" depends in large part on the degree of corruption in the regime.; The lecture was delivered on 25 October 2010. For an earlier treatment with complete references, see Mansbridge, A ‘Selection Model’ of Political Representation, The Journal of Political Philosophy, 2009, 17...

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

Schommer,Paula Chies; Rocha,Arlindo Carvalho; Spaniol,Enio Luiz; Dahmer,Jeferson; Sousa,Alessandra Debone de
Fonte: Fundação Getulio Vargas Publicador: Fundação Getulio Vargas
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/12/2015 EN
Relevância na Pesquisa
36.31%
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.

Reflexive Accountability and Direct Democracy

TRECHSEL, Alexander H.
Fonte: Instituto Universitário Europeu Publicador: Instituto Universitário Europeu
Tipo: Artigo de Revista Científica
EN
Relevância na Pesquisa
36.31%
The concept of democratic accountability is almost exclusively discussed in the context of representative forms of democracy, and with a strong focus on the electoral realm. This means that a large part of the literature deals with the accountability relationship that exists between political authorities and the electorate, with the former having to justify their acts to the latter. This paper attempts to shed light on potential connecting points between accountability and direct democracy. When the people have the last word, are the people responsible for the decision taken? And if so, to whom? Both questions are answered in the affirmative: when the people decide, the people are responsible for the decision. And they are responsible, as the highest organ of the state, to themselves. The accountability relationship created in such a situation departs from the classic, vertical vision and is best described as a form of 'reflexive accountability'. It is claimed that for reflexive accountability to fully deploy, provisions for popular initiatives should complement the set of direct democratic institutions.

Decentralized Service Delivery for the Poor; Mexico - Descentralizacion y entrega de servicios para los pobres

World Bank
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Economic & Sector Work :: Other Poverty Study; Economic & Sector Work
ENGLISH; EN_US
Relevância na Pesquisa
36.23%
This report on the decentralized service delivery for the poor is structured in two volumes. Volume one is a cross-sectoral report, the core report. The first part includes the program and performance overview which describes the programs (including their poverty goals) and their process of decentralization, the overview of expenditures, the access of the poor to these services, and the evidence on the quality of services. The second part of the core report is on the institutional dimensions of decentralized service delivery which includes the World Development Report (WDR) 2004-type framework of accountability, adapted to the situation in Mexico. Volume two contains the sectoral pieces. For this report-the third phase of a programmatic series of studies on poverty in Mexico-Mexico's social cabinet requested that the Bank analyze service delivery of a specific list of programs that are essential to the government's development strategy in the context of decentralization. The elements of the government's strategy considered here-basic education, health care for the population without social security coverage, local social infrastructure, and local rural development-all aim directly or indirectly to reduce poverty. Both social and economic services shape the opportunities of poor people. Social services contribute to human capital formation and risk management...

Citizens, Politicians, and Providers : The Latin American Experience with Service Delivery Reform; Ciudadanos, politicos y proveedores : La experiencia de America Latina con la reforma de la prestacion de servicios

Fiszbein, Ariel
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
Tipo: Publications & Research :: Publication; Publications & Research :: Publication
ENGLISH; EN_US
Relevância na Pesquisa
36.23%
Children regularly receiving health visits and education, the sick receiving proper and timely health care, safe water flowing out of the tap, electricity reliably reaching homes and businesses-these apparently simple events are taken for granted in developed countries. In Latin America, despite two decades of social and infrastructure improvements, the poor and many of the middle class make do with low-quality services. Far too many of the poor receive no services. Improving service delivery to the poor is both a widespread political demand, and central to the realization of the Millennium Development Goals (MDGs). This book interprets service delivery successes, and failures in Latin America and provides guidance to policymakers, and development practitioners on shaping public action to provide better-quality services for all. Its analysis builds on the accountability framework developed in the Bank's World Development Report 2004: Making Services Work for Poor People, which emphasizes the behavior of people-from teachers to administrators...

Transparency and Social Accountability in the Egyptian Power Sector

World Bank Group
Fonte: Washington, DC Publicador: Washington, DC
Tipo: Publications & Research :: ESMAP Paper; Publications & Research
ENGLISH; EN_US
Relevância na Pesquisa
36.24%
The World Bank's initiatives of social accountability and transparency over the past two decades are increasingly founded on the notion that transparency and social accountability of public institutions are essential for stimulating economic growth. Social accountability refers to the responsiveness of the state to the needs of its citizens, and encompasses a broad range of actions and mechanisms such as tracking of public expenditures, monitoring of public service delivery, and working with citizen advisory boards. Transparency entails access to and effective use of information by citizens, civil society organizations, non-governmental organizations (NGOs), local communities, and the private sector. To achieve this objective, the World Bank and Egypt Egyptian Electric Utility and Consumer Protection Regulatory Agency (ERA) - in consultation with Kantor management consultant - finds it necessary to establish systems and procedures for: (a) proactively disclosing information about the power sector's quality of service...

Accountability em Instituições Particulares de Solidariedade Social: um estudo exploratório

Ruela, Andreia Filipa Gomes
Fonte: Universidade de Coimbra Publicador: Universidade de Coimbra
Tipo: Dissertação de Mestrado
POR
Relevância na Pesquisa
36.42%
A presente dissertação enquadra os processos de accountability no Terceiro Setor e explora a sua articulação com a missão e a estratégia das organizações que integram este Setor. A discussão sobre a accountability no Terceiro Setor tem sido impulsionada pela relação entre estas organizações e o Estado, e pela necessidade de se tornarem mais sustentáveis do ponto de vista financeiro e axiológico. Este trabalho teve como objetivos i) compreender como é definida a missão organizacional e de que forma é aplicada na estratégia organizacional; ii) compreender de que forma os processos de accountability são geridos, mantendo o foco na missão organizacional. Para o efeito foi realizada uma investigação qualitativa, de caráter exploratório, através de entrevistas semiestruturadas a profissionais e diretores de cinco Instituições Particulares de Solidariedade Social do concelho de Aveiro. Os resultados obtidos neste estudo sugerem que, pela utilização que é feita dos processos de accountability e da forma como estes revertem para a missão organizacional, estas instituições aproximam-se do modelo de accountability funcional, centrado na visibilização de resultados a curto prazo (outputs) e na relação com os principais stakeholders; e não tanto do modelo de accountability estratégica...

Impasses da accountability : dilemas e alternativas da representação política; Accountability impasses : dilemmas and alternatives of political represent; Impasses de l'accountability : dillemes et alternatives de la représentation politique

Miguel, Luis Felipe
Fonte: Universidade de Brasília Publicador: Universidade de Brasília
Tipo: Artigo de Revista Científica
POR
Relevância na Pesquisa
36.26%
Um elemento crucial das democracias eleitorais é a accountability, que garantiria o vínculo entre representantes e representados. Mas as esperanças depositadas nela não encontram mais do que uma pálida efetivação na prática política. A capacidade de supervisão dos constituintes sobre seus representantes é reduzida, devido a fatores que incluem a complexidade das questões públicas, o fraco incentivo à qualificação política e o controle sobre a agenda. Diante dessa situação, surgem propostas de transformação radical dos mecanismos representativos, que resgatam a idéia de "representação descritiva" e enfraquecem ou mesmo abolem a accountability. É o caso, notadamente, da representação de grupos e da substituição das eleições por sorteios. Embora prescindindo de instrumentos formais de responsividade dos governantes em relação aos governados, as formas propostas gerariam um corpo de representantes mais assemelhado ao conjunto da população e ampliariam a rotatividade nos cargos decisórios. O presente artigo analisa as propostas de representação descritiva sob o ângulo da relação entre representantes e representados. Embora muitas vezes padeçam de sérias fragilidades e pareçam inviáveis para implementação efetiva...

Accountability em listas abertas; Accountability for open lists; L'accountability dans des listes ouvertes

Miguel, Luis Felipe
Fonte: Universidade de Brasília Publicador: Universidade de Brasília
Tipo: Artigo de Revista Científica
POR
Relevância na Pesquisa
36.23%
O artigo discute criticamente a percepção, corrente em estudos sobre o sistema eleitoral brasileiro, de que a representação proporcional com listas abertas é um obstáculo à efetivação da accountability. Tal percepção está, em grande medida, baseada em visões equivocadas sobre a natureza do vínculo eleitoral no Brasil e o sentido da accountability, vista como uma relação entre o eleitor e seu candidato e não entre os constituintes e os representantes. O foco nas deficiências do sistema eleitoral, por outro lado, leva a ofuscar outros aspectos mais importantes para o aprimoramento da representação, relacionados à democratização da informação e ao fortalecimento da sociedade civil. Mesmo os problemas identificados nas listas abertas são melhor enfrentados com a ampliação do debate público e o fortalecimento da sociedade civil, que permitiria aos eleitores aproveitar de forma mais consistente as oportunidade de escolha que lhe são oferecidas, mais amplas do que em outros sistemas eleitorais. _________________________________________________________________________________ ABSTRACT; This article engages in critical discussion of the perception, common in studies on the Brazilian electoral system, that proportional representation with open lists is an effective obstacle to accountability. Such a perception is...

Accountability, cumplimiento y políticas públicas: una propuesta teórica de diseño institucional y un estudio de caso en la Región de La Araucanía, Chile

García Ojeda, Mauricio
Fonte: [Barcelona] : Universitat Autònoma de Barcelona, Publicador: [Barcelona] : Universitat Autònoma de Barcelona,
Tipo: Tesis i dissertacions electròniques; info:eu-repo/semantics/doctoralThesis; info:eu-repo/semantics/publishedVersion Formato: application/pdf
Publicado em //2015 SPA
Relevância na Pesquisa
36.58%
En la tesis analizamos las condiciones bajo las cuales, en el marco de una relación principal-agente multinivel configurada en torno a la implementación de programas de política pública e integrada por ciudadanos beneficiarios, políticos electos y burócratas designados, es posible orientar hacia el cumplimiento al último agente de esta relación (agente ejecutor), que es el implementador directo de programas en las organizaciones burocráticas estatales jerárquicas que operan a través de sucesivas delegaciones descendentes. La propuesta teórica de diseño institucional se refiere a que una vía para orientar hacia el cumplimiento al agente ejecutor es que su desempeño esté regulado por una rendición de cuentas articulada desde la accountability vertical interna (control desde la propia organización burocrática) y desde la accountability vertical social (control desde los ciudadanos como beneficiarios del programa de política pública) y además, que esta accountability se sitúe en el nivel exigitivo, es decir, que el agente esté obligado a informar y que la evaluación de su gestión sea vinculante respecto al incentivo que recibe, que es la renovación contractual, la que, por tanto, está condicionada a su desempeño. Para fundamentar lo anterior...

Essays on the Impact of School Accountability

Martinez, Erika Vivian
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Dissertação
Publicado em //2011
Relevância na Pesquisa
36.48%

Comprised of three related chapters, this dissertation evaluates the effects of the North Carolina School Accountability System on agents in different markets using, in most part, school data provided by the North Carolina Education Research Data Center. North Carolina introduced its primary school improvement program, the ABCs of NC, in 1997. The model includes growth and performance composites and recognized/rewarded schools for performing well. In response to the No Child Left Behind Act of 2001, the state introduced a second accountability program, AYP, to run in conjunction with the ABC system. The AYP program focuses on closing the achievement gap and its primary goal is for all public school children to perform at grade level in reading and mathematics by the end of the 2013-14 school year. Failure to show improvement toward this goal leads to sanctions and increased accountability pressures at the school level. This dissertation seeks to determine the impact of the school accountability program on two groups of individuals - teachers and homebuyers.

Chapter 1 examines the influence of school accountability on teacher mobility. I estimate the effect of accountability incentives - teacher bonuses under the ABCs, and accountability pressures - threats and sanctions under AYP...