Banca de QUALIFICAÇÃO: MARIANA AZEVEDO ALVES

Uma banca de QUALIFICAÇÃO de DOUTORADO foi cadastrada pelo programa.
STUDENT : MARIANA AZEVEDO ALVES
DATE: 10/02/2025
TIME: 18:30
LOCAL: Plataforma Teams
TITLE:

Public Value Pyramid and Integrated Reporting: A Model for the Brazilian Federal Public Sector

KEY WORDS:

Public Value; Integrated Report; Brazilian Federal Public Sector; Value Pyramid.

PAGES: 44
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

The paper "Public Value Pyramid and Integrated Reporting: A Model for the Brazilian Federal Public Sector" develops an integrated model for measuring and reporting public value in the federal public sector. Based on the Public Value Theory and the Value Generation Flow of Integrated Reporting, the study explores the complexity of measuring and reporting public value, considering the challenges of transparency in institutions. The research seeks to answer the question of how to measure and report public value comprehensively through integrated reports, with specific objectives that include the development of a conceptual basis for public value, the creation of an Integrated Pyramid for Public Value Generation, and practical application in case studies. The study is justified by the gap in the literature on Integrated Reporting in Brazil and the demand for more efficient and accountable public management. The methodology is exploratory, involving document and content analysis. The research proposes an innovative approach that measures not only financial results, but also social and environmental impacts, creating a model that adapts to the needs of the Brazilian public sector. The theoretical, practical and social contributions aim to improve transparency and effectiveness in public management, promoting an integrated understanding of public value.

COMMITTEE MEMBERS:
Presidente - 6404897 - CESAR AUGUSTO TIBURCIO SILVA
Externo à Instituição - HENRIQUE PORTULHAK - UFPR
Externa à Instituição - MARIANA PEREIRA BONFIM - UFF
Externo à Instituição - OLAVO VENTURIM CALDAS - FUCAPE