Banca de QUALIFICAÇÃO: VANESSA RAFAELA LÔBO DE MENDONÇA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : VANESSA RAFAELA LÔBO DE MENDONÇA
DATE: 21/05/2025
TIME: 10:00
LOCAL: Teams - https://teams.microsoft.com/l/meetup-join/19%3ameeting_NzMxOTY0N2UtY2U2Yy00NmM3LThkNTAtZmVkY
TITLE:

PUBLIC VALUE ACCOUNTING IN SOCIAL HEALTH ORGANIZATIONS: A STUDY IN THE STATE OF GOIÁS

KEY WORDS:

Public Value Theory. Public Value Accounting. Accountability. Social Health Organizations. Financial Auditing.

PAGES: 42
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Abstract: This project is anchored in the Theory of Public Value and its developments in Public Value Accounting (PVA). It discusses the challenges related to the operationalization of public value and its articulation with the principles of accountability. Subsequently, the study will unfold into Public Value Accounting (PVA) and will seek to consolidate PVA as an evidence-based theoretical-practical model, capable of integrating public value and accountability through the identification, modeling, and translation of different perspectives, interests, and social values. In this context, the project's objective is to broaden the dialogue by empirically addressing the accountability of public organizations, using the management model of Social Health Organizations (OSS) in the State of Goiás as a case study. The choice of OSS as the object of analysis is related to the logic behind their creation, aimed at optimizing public resources and balancing managerial autonomy with mechanisms of social control. This institutional configuration requires different instruments for evaluating and controlling the performance of beneficiary entities. In terms of methodology, this study will use Financial Auditing and Risk Management as analytical tools, as they are systematic processes for obtaining and evaluating evidence.

COMMITTEE MEMBERS:
Externa à Instituição - EDICREIA ANDRADE DOS SANTOS - UFPR
Interno - 1454420 - ANDRE NUNES
Presidente - 2002946 - MARIANA GUERRA
Interno - 1554042 - RODRIGO DE SOUZA GONCALVES