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Narrativas da participação: estudo foucaultiano sobre a poética do teatro do oprimido nas plenárias de orçamento participativo em Santo André; Narratives of participation: Foucauldian study about the poetics of theatre of the oppressed in sessions of participative budgeting in Santo André

Leal, Douglas Tavares Borges
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 11/08/2010 PT
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A busca por novas linguagens para a participação no processo público de tomada de decisão levou a prefeitura do município de Santo André, estado de São Paulo, a aliar ao programa de Orçamento Participativo processos de Teatro do Oprimido, sistema desenvolvido pelo teatrólogo Augusto Boal a partir de seu exílio da ditadura brasileira até o ano de sua morte, 2009. A partir de uma abordagem crítica do Orçamento Participativo, segundo uma leitura à luz da obra do filósofo Michel Foucault, considera-se que a participação no governo pode conferir uma manutenção da ordem em vez de empoderamento da população. No que se refere ao Teatro do Oprimido, estudos críticos indicam que haveria nessa estética poucas possibilidades de elaboração poética dos processos. Considerando-se esses problemas, investiga-se de que forma o teatro possibilitaria redimensionar o processo de participação no orçamento. Estudam-se aspectos estéticos e pedagógicos relacionados ao desenvolvimento do Teatro do Oprimido nas plenárias de Orçamento Participativo em Santo André no período de 1997 a 2001. A discussão teórica empreendida levanta os conceitos foucaultianos de governamentalidade, biopolítica, panóptico e sujeito para operar a genealogia do poder em Teatro da qual se depreende a gênese do Teatro do Oprimido e a genealogia do poder em Contabilidade da qual se depreende a gênese do Orçamento Participativo. O estudo de caso que se realiza considera entrevistas com atores e espectadores das apresentações da esquete Orçamento Participativo pelo Grupo de Teatro do Oprimido de Santo André nas plenárias de Orçamento Participativo regionais e temáticas da cidade e outros documentos como fotos e textos. Desenvolve-se também uma simulação de um processo teatral sobre o orçamento na qual se avalia junto a estudantes universitários novas possibilidades ao Teatro do Oprimido e ao Orçamento Participativo. A avaliação dos resultados do caso indica limitações às intenções estéticas de abordagem do orçamento na modalidade do Teatro-Fórum...

Influência do estilo de uso do orçamento empresarial sobre as percepções de seus usuários; Ingluence of budgeting style of use on users perceptions

Mucci, Daniel Magalhães
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 09/01/2014 PT
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Esse estudo investiga a influência do estilo de uso do orçamento empresarial sobre as percepções de seus públicos usuários. O uso do orçamento segue o framework de Adler e Borys (1996) que trata do uso coercitivo e facilitador. As percepções dos usuários do orçamento perfazem a utilidade do artefato e o nível de críticas atribuídas. Essa análise retoma a discussão se o orçamento se caracteriza como um importante instrumento de gestão, tendo em vista diversos estudos que tem defendido sua melhoria (Activity-Based Budgeting) ou abandono (Beyond Budgeting). A discussão é baseada em um framework relativamente recente nas pesquisas de Controle Gerencial (Ahrens & Chapman, 2004) e com potencial para futuras pesquisas no contexto nacional e internacional. O modelo teórico e as hipóteses de pesquisa foram construídos com o objetivo de discutir a influência do uso do orçamento sobre a percepção de utilidade e o nível de críticas. Dentre as dimensões do uso coercitivo e facilitador se destacam a capacidade de reparo, a transparência interna, a transparência global e a flexibilidade. A percepção de utilidade envolve a utilidade para a gestão e relevância para tomada de decisão. O nível de críticas abrange os efeitos perversos...

Conselhos de políticas públicas e associações de moradores: estudo de caso do orçamento participativo no município de São Carlos; Public policy councils and residents associations: a case study of participatory budgeting in the city of São Carlos

Costa, André Galindo da
Fonte: Biblioteca Digitais de Teses e Dissertações da USP Publicador: Biblioteca Digitais de Teses e Dissertações da USP
Tipo: Dissertação de Mestrado Formato: application/pdf
Publicado em 24/09/2014 PT
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Esta dissertação busca a compreensão sobre o orçamento participativo que se desenvolveu no município de São Carlos (SP) entre os anos de 2001 e 2012. O entendimento é direcionado ao que diz respeito às influências que o orçamento participativo exerceu e às relações que estabeleceu com outras formas de organizações sociais e participação política, no caso os conselhos de políticas públicas e as associações de moradores. A pesquisa baseou-se em uma descrição do município de São Carlos e do orçamento participativo em questão, em um levantamento da alteração no número de conselhos de políticas públicas e associações de moradores no município de São Carlos (SP) ao longo do tempo e no desenvolvimento de um estudo de caso na forma de análise de congruência. Para a efetivação desse tipo de estudo de caso foi necessária uma prévia pesquisa bibliográfica através da qual foi possível distinguir três modelos teóricos: Teoria da Aprendizagem Social, Crítica à Teoria Normativa da Sociedade Civil e Teoria da Estrutura de Oportunidade Política. Como estratégia para levar a cabo a pesquisa empírica foram realizadas entrevistas e análises documentais. As constatações apontam que o período de existência do OP em São Carlos (SP) foi acompanhado também por um aumento considerável de associações de moradores e conselhos de políticas públicas...

Budgeting in an open system

Nowak,Wojciech A.
Fonte: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária Publicador: Universidade de São Paulo, Faculdade de Economia, Administração e Contabilidade, Departamento de Contabilidade e Atuária
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/06/2004 EN
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Budgeting is broadly used as a tool for organizational management. And this is a reason for continuous looking for budgeting essence. In the paper the systems approach is applied to investigating the nature of budgeting. The systemic aspect of an organization and the systems approach to management were taken into account. Budgeting is seen as the process of prediction and communication of systemic attributes of an organization. It seems that the results reached point to the systems approach as a basis for general theory of both budgeting and accounting.

Participatory Budgeting : Contents of CD Rom

Shah, Anwar
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
EN_US
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This book provides an overview of the principles underlying participatory budgeting. It analyzes the merits and demerits of participatory budgeting practices around the world with a view to guiding policy makers and practitioners on improving such practices in the interest of inclusive governance. This publication includes five regional surveys, and seven country case studies can be found on the accompanying CD ROM. The study explains that participatory budgeting has been advanced by budget practitioners and academics as an important tool for inclusive and accountable governance and has been implemented in various forms in many developing countries around the globe. It adds that through participatory budgeting, citizens have the opportunity to gain firsthand knowledge of government operations, influence government policies, and hold government to account. However, participatory processes also run the risk of capture by interest groups. Captured processes may continue to promote elitism in government decision making. This book examines the potential and perils of participatory budgeting...

Participatory Budgeting

Shah, Anwar
Fonte: Washington, DC : World Bank Publicador: Washington, DC : World Bank
EN_US
Relevância na Pesquisa
37.34%
This book provides an overview of the principles underlying participatory budgeting. It analyzes the merits and demerits of participatory budgeting practices around the world with a view to guiding policy makers and practitioners on improving such practices in the interest of inclusive governance. This publication includes five regional surveys, and seven country case studies can be found on the accompanying CD ROM. The study explains that participatory budgeting has been advanced by budget practitioners and academics as an important tool for inclusive and accountable governance and has been implemented in various forms in many developing countries around the globe. It adds that through participatory budgeting, citizens have the opportunity to gain firsthand knowledge of government operations, influence government policies, and hold government to account. However, participatory processes also run the risk of capture by interest groups. Captured processes may continue to promote elitism in government decision making. This book examines the potential and perils of participatory budgeting...

Local Budgeting

Shah, Anwar
Fonte: Washington, DC: World Bank Publicador: Washington, DC: World Bank
EN_US
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This publication, Local Budgeting, provides a comprehensive guide for local administrators who are involved in designing and implementing budgetary institutions and who wish to improve efficiency and equity in service delivery and to strengthen internal and external accountability. It details principles and practices to improve fiscal management. It reviews techniques available in developing countries for forecasting revenues and expenditures, and it examines institutional arrangements for ensuring transparency and fiscal discipline. In addition, it outlines some strategies to deal with corruption in local revenue administration. With respect to budgeting, the volume discusses the decisions that need to be made in determining budget format and layout, including the scope of the budget, the degree of transparency of the legal requirements underlying the budget, and the extent to which the budget will emphasize inputs, outputs, and outcomes. Local Budgeting also discusses the role of the capital budget. It details how performance budgeting can serve as a tool for results-based accountability to citizens. It helps the non-specialist reader learn how to interpret budget documents to discover what the government is doing and how well it is performing its tasks. It highlights approaches to stakeholder inputs in the budget process. Finally...

Budgeting and Budgetary Institutions

Shah, Anwar
Fonte: Washington, DC : World Bank Publicador: Washington, DC : World Bank
EN_US
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Budgetary institutions have historically played a critical role in a gradual movement toward responsive, responsible, and accountable public governance in industrial countries. This paper includes the following headings: overview; a primer on budgeting and budgetary institutions; the budget and its coverage; capital budgets -- theory and practice; budget methods and practices; a primer on performance budgeting; accrual accounting in the public sector -- lessons for developing countries; activity-based cost management in the public sector; budget preparation and approval; budget execution; automating public financial management in developing countries; what would an ideal public finance management system look like; strengthening public expenditure management Africa -- criteria, priorities, and sequencing; budgeting in post-conflict countries; country case study -- Kenya; and country case study -- South Africa.

Strengthening Local Government Budgeting and Accountability

Schaeffer, Michael; Yilmaz, Serdar
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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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.

Performance-Based Budgeting : Beyond Rhetoric

Moynihan, Donald P.
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
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Performance-based budgeting has long been a recommended reform in both industrial and developing countries. Yet considerable ambiguity remains on how to define and implement this approach. A relatively strict definition is that performance-based budgeting allocates resources based on the achievement of specific, measurable outcomes (Fielding Smith 1999). This definition promises a rational, mechanistic link between performance measures and resource allocations, with the ability to state the level of outputs that can be achieved with an additional amount of resources. But outputs cannot always be quantified precisely-and while performance information offers benefits to governments, it cannot eliminate the inherently political nature of budgeting. Over the past decade U.S. state governments have experimented extensively with performance- based budgeting. Yet while 47 of 50 states claim to use some form of it, driven by legislative or administrative requirements, there is no evidence that any state relies on a strict performance-based system. Even though U.S. state governments have fairly high human and financial capacity...

Using M&E to Support Performance Based Planning and Budgeting in Indonesia

Ahern, Mark; Beard, Victoria A.; Gueorguieva, Anna I.; Sri Handini, Retno
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
EN_US
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Since 2000, there has been growing interest in reforming Indonesia s budgeting systems to promote a more performance-orientated process. Indonesia is in the initial stages of this reform. A major challenge is determining the information needs of the central coordinating ministries. To date, these ministries have taken separate paths, developing their own monitoring and evaluation (M&E) systems, which are not linked to the planning and budgeting system, and creating new regulations and institutions to manage them. The result has been underused information and a high reporting burden at all levels. Furthermore, the current system places a greater emphasis on monitoring rather than evaluation. In 2011, representatives from the coordinating ministries participated in a series of high-level round table discussions to identify the steps needed to rationalize and coordinate M&E practices across institutions and to strengthen the links among data collection, evaluation, planning and budgeting. The round table process has confirmed that...

An Analysis of improvisational budgeting from calendar year 1990 to 1999

Buell, Richard C.
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Tese de Doutorado Formato: xii, 76 p. : ill. ;
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Approved for public release, distribution is unlimited; Improvisational budgeting represents an interruption to the normal budgeting process, resulting in costly delays to the defense Planning Programming and Budgeting Process (PPBS). A normal congressional budget process was characterized by Congress' ability to follow established procedures, complete their budget in a timely manner and fulfill their expected roles for applying incremental adjustments to the budget. The latent pro-spending bias and intrinsic political behavior within the budgetary process, in conjunction with a U.S. economy bitten by stagflation in the 1970's, was a recipe for the creation of enormous debt and political breakdowns in the 1980's. The result of these factors was a breakdown of the normal budgeting process, subsequently circumvented by improvisational budgeting. Ramifications include continuing resolution appropriations, appropriations passed before authorizations, delayed bills or even government shutdowns. These ramifications impact DoD's ability to issue accurate Budget Estimate Submissions during budget formulation, increasing the level of uncertainty in the PPBS process. This can negatively impact defense programs requiring accurate forecasting to remain executable. It is important to further explore the decade of the 1990's to ascertain whether harmony could be restored in a budgetary process defined by a surplus rather than the deficit spending-driven improvisational budgeting of the 1980's.; Lieutenant...

The programming and budgeting processes of the United States Marine Corps : an investigation into their efficiency

Miller, Carl W.
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Tese de Doutorado Formato: xii, 82 p.;28 cm.
EN_US
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Approved for public release; distribution is unlimited; The current Planning, Programming and Budgeting System (PPBS) consists of complex, overlapping phases that require a great deal of time and manpower to complete. More efficient PPBS processes could possibly reduce the time and manpower needed to complete these phases. The purpose of this thesis was to determine if the programming and budgeting processes of the United States Marine Corps could be more efficient. This issue was addressed in three steps. First the programming and budgeting processes were reviewed in detailed. Second, the legal requirements for each process were determined. Finally, each process was analyzed for duplication, value added, and timing of the elements of the process. The research resulted in two recommendations that could possibly increase the efficiency of the Marine Corps Programming Process. One, the Commandant's Initial Programming Guidance should be issued each year to provide the intent of the senior leader of the Marine Corps for program development. Second, the Marine Corps should consider combining the Assistant Commandant of the Marine Corps Committee brief with the brief to the Commandant to save time and effort. The research revealed that the requirement for the President to submit his budget to Congress by the first Monday in February drives the budgeting process. This requirement severely inhibits the ability to change the current process; http://www.archive.org/details/programmingbudge00mill; Captain...

Aaron Widavsky, incrementalism, and defense budgeting : a bibliographic essay

Jones, Lawrence R.; McCaffery, Jerry L.
Fonte: Monterey, California. Naval Postgraduate School Publicador: Monterey, California. Naval Postgraduate School
Tipo: Relatório
ENG
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The report was prepared for Office of the Comptroller, Department of the Navy, The Pentagon, Washington, D.C. Funding was provided by the Naval Postgraduate School, Monterey, CA.; By the time of his death in September 1993, Aaron Wildavsky had written or coauthored nine books and forty articles or book chapters on budgeting and fiscal policy. He was perhaps the single most important scholar in public budgeting for almost three decades. Although his early works avoided defense budgeting as too specialized, his later writings included an insightful review of defense budget issues and the defense budget making process. This report reviews Wildavsky's work and summarizes his analysis of defense budgeting. Government budgeting, Incrementalism, Aaron Wildavsky; Department of Defense Office of the Comptroller; http://archive.org/details/aaronwidavskyinc00jone; DFR

Participative Budgeting and Participant Motivation: A Review of the Literature

DeMicco, Frederick J.; Dempsey, Steven J.
Fonte: FIU Digital Commons Publicador: FIU Digital Commons
Tipo: Artigo de Revista Científica Formato: application/pdf
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In their discussion - Participative Budgeting and Participant Motivation: A Review of the Literature - by Frederick J. Demicco, Assistant Professor, School of Hotel, Restaurant and Institutional Management, The Pennsylvania State University and Steven J. Dempsey, Fulton F. Galer, Martin Baker, Graduate Assistants, College of Business at Virginia Polytechnic Institute and State University, the authors initially observe: “In recent years behavioral literature has stressed the importance of participation In goal-setting by those most directly affected by those goals. The common postulate is that greater participation by employees in the various management functions, especially the planning function, will lead to improved motivation, performance, coordination, and functional behavior. The authors analyze this postulate as it relates to the budgeting process and discuss whether or not participative budgeting has a significant positive impact on the motivations of budget participants.” In defining the concept of budgeting, the authors offer: “Budgeting is usually viewed as encompassing the preparation and adoption of a detailed financial operating plan…” In furthering that statement they also furnish that budgeting’s focus is to influence...

Making Performance Budgeting Reform Work : A Case Study of Korea

Park, Nowook; Choi, Jae-Young
Fonte: World Bank, Washington, DC Publicador: World Bank, Washington, DC
Tipo: Publications & Research :: Policy Research Working Paper; Publications & Research
ENGLISH; EN_US
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Performance budgeting is considered one of the essential elements of public financial management reform and has been adopted in many countries. However, it continues to present a significant challenge within the budget process. This case study draws from change management theories to tell the inside story of performance budgeting reform in the Republic of Korea, including the background of the reform, the formation of the reform team, and how the team overcame resistance among stakeholders to implement and institutionalize the performance budgeting system. Policy implications include the importance of (1) strong support from top decision makers and (2) customization of the performance budgeting system to accommodate a country's cultural and socio-economic characteristics. The Korean case also demonstrates that stable, sustainable performance budgeting reform requires capacity building of relevant stakeholders and, sometimes, significant restructuring of organizations to accommodate the new systems.

Better Budgeting methods : a comparative effect analysis on traditional budgeting problems

Wienhold, Marcus
Fonte: Universidade Católica Portuguesa Publicador: Universidade Católica Portuguesa
Tipo: Dissertação de Mestrado
Publicado em 04/09/2015 ENG
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In today´s business environment, companies are forced to constantly adapt to ever changing internal and external influences. Yet, the traditional budgeting process with its inherent flaws has remained relatively stable for decades. In order to stay competitive, companies need to improve their budgeting process by implementing Better Budgeting methods. The aim of this research was to develop a framework that helps companies to identify their budgeting problems and address them more efficiently with fitting Better Budgeting methods. Through a detailed literature review, a comprehensive list of budgeting problems was developed and explained, which can act as a checklist for companies to evaluate which problems they are facing. In addition, a theoretical framework was developed that matches Better Budgeting methods and the respective traditional budgeting problems they are able to solve/decrease. A survey that tested the framework with actual organizations was used to validate the theoretical results. The results proved a strong correlation between the implementation of certain Better Budgeting methods and the reduction of certain traditional budgeting problems and therefore supported the managerial and academic value of the developed framework; however additional layers...

Organizational Capital Budgeting Model (Ocbm)

Kang, Hyoung Goo
Fonte: Universidade Duke Publicador: Universidade Duke
Tipo: Dissertação Formato: 1232210 bytes; application/pdf
Publicado em //2009 EN_US
Relevância na Pesquisa
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Organizational Capital Budgeting Model (OCBM) is a general theory of capital budgeting that incorporates traditional capital budgeting theories and the consideration about firm's information/ organization structure. The traditional financial capital budgeting model is a special case of OCBM. Therefore, OCBM not only broadens the traditional model, but also explains the heterogeneous behaviors of firms using quasi/non-financial version of capital budgeting. I demonstrate the validity of OCBM with multiple research methods. The field studies about Asian conglomerates are carefully constructed. The conglomerates are important dataset to study organizational decision making because of their size, scope, controversial behaviors and global presence.

; Dissertation

Budgeting in an open system

Nowak, Wojciech A.
Fonte: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade Publicador: Universidade de São Paulo. Escola de Economia, Administração e Contabilidade
Tipo: info:eu-repo/semantics/article; info:eu-repo/semantics/publishedVersion; ; ; ; ; Formato: application/pdf
Publicado em 01/06/2004 ENG
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O orçamento é amplamente utilizado como uma ferramenta de gestão organizacional. Este é um dos motivos pela busca permanente da essência do orçamento. Neste estudo, a abordagem sistêmica é aplicada à análise da natureza do orçamento. Foram considerados o aspecto sistêmico de uma organização e a abordagem sistêmica à gestão. O orçamento é entendido como o processo de previsão e comunicação de atributos sistêmico de uma organização. Parece que os resultados alcançados indicam a abordagem sistêmica como base de uma teoria geral de orçamento e contabilidade.; Budgeting is broadly used as a tool for organizational management. And this is a reason for continuous looking for budgeting essence. In the paper the systems approach is applied to investigating the nature of budgeting. The systemic aspect of an organization and the systems approach to management were taken into account. Budgeting is seen as the process of prediction and communication of systemic attributes of an organization. It seems that the results reached point to the systems approach as a basis for general theory of both budgeting and accounting.

Capital budgeting practices used by selected listed South African firms

Hall,John; Millard,Sollie
Fonte: South African Journal of Economic and Management Sciences Publicador: South African Journal of Economic and Management Sciences
Tipo: Artigo de Revista Científica Formato: text/html
Publicado em 01/01/2010 EN
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This article investigates the application of capital budgeting techniques and the incorporation of risk into the capital budgeting process among a sample of South African industrial firms listed on the JSE Securities Exchange for at least ten years. Previous international and local research on this topic indicated a preference for the internal rate of return (IRR) as a capital budgeting method over the net present value (NPV), and that risk incorporation was relatively rarely incorporated into the capital budgeting process. The results of this study indicate that the NPV is just as popular as, and sometimes more so than, the IRR. Furthermore, compared to previous studies, risk is incorporated into evaluating capital budgeting projects more often. Sensitivity analysis is the most popular method, but adjustments to the cash flows and discount rate are becoming more popular. During the last decade the use of non-financial criteria to accept or reject a project has also increased in South Africa.