Banca de DEFESA: Ronan Pereira Capobiango

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : Ronan Pereira Capobiango
DATE: 29/03/2023
TIME: 14:00
LOCAL: Ambiente Teams - ID: 271 693 188 620 Senha: 2tFFqz
TITLE:

ACCOUNTING DISCLOSURE AND THE ACCOUNTABILITY PROCESS IN THE CONTEXT OF ACCOUNTABILITY OF THE MONEY DIRETO NA ESCOLA PROGRAM (PDDE)

KEY WORDS:

Accounting Disclosure. Forms of Accountability. Actor-Network Theory. Accountability. PDDE.

PAGES: 107
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This research aims to analyze the influence of accounting disclosure in the accountability process, in the context of the rendering of accounts of the School Direct Funding Program (PDDE). Discussions permeate around the dimensions of accounting disclosure (“To Whom”, “What”, “How much”, “How”, “When”) and forms of accountability (Administrative, Democratic, Professional, Political, Personal). In addition to the theoretical approaches focused on disclosure, public governance, accountability, the perspective of the Actor-Network Theory was adopted as a strategy to observe and analyze the PDDE accountability process, based on the identification of networks, and their respective actors, and the information flows that run between them. It is argued that the better the quality of accounting disclosure, the better the occurrence of the form of accountability under analysis is characterized. This research seeks to advance, albeit in a positivist approach, towards interpretive research. This advance is due to qualitative data collected through semi-structured interviews. By indication of the Financial Director of the FNDE, after presenting the objectives of the research, representatives of the General Coordination of Accountability and of the General Coordination of Support to School Maintenance (Managers) were interviewed. In the executing instance of the PDDE, in turn, the interviews were carried out in the context of the Executing Entities (EEx). Through the Accountability Management System (SiGPC), it is possible to access those responsible for the rendering of accounts of the PDDE in each of the education departments of the states and the Federal District (EEx), identifying the name and email of those responsible. In this way, a total of eighteen interviews were carried out, which took place remotely, through digital communication platforms, of the interviewee's preference, the most used being "Google Meet". An analysis model was proposed to classify the accounting disclosure of the PDDE rendering of accounts. The results of this classification provided the necessary subsidies for characterizing the occurrence of the predominant form(s) of accountability, in this context. In order to evaluate and validate the analysis model, a Committee of Judges was constituted, which evaluated the following criteria, as well as attributed the average scores (1 to 5) presented in parentheses: understanding (5); relevance (5); applicability (4,6). The analysis, in turn, was supported by Content Analysis (CA), with triangulation of techniques, making use of manual instruments, in the organization of data, as well as automated instruments, from the free software called IRaMuTeQ (Interface of R pour les Analyzes Multidimensionnelles de Textes et de Questionnaires), which enabled different textual analyses, among them: classic lexical analyses, Descending Hierarchical Classification (CHD) and similarity analysis. From interviews carried out, it was verified, through the analysis of the dimensions of accounting disclosure, the predominance of Administrative Accountability. In general terms, the rendering of accounts by the PDDE is focused on meeting legal, regulatory and administrative obligations, with an emphasis on financial aspects, the operational process and the execution of resources. Administrative Accountability was the only form of accountability that satisfied all dimensions of accounting disclosure, thus evidencing its predominance in the analyzed context. When analyzing the dimensions of accounting disclosure, it is verified the existence of gaps in the rendering of accounts, which can be filled with answers to such dimensions, which involve, not only the direct actors participating in this process, but the professional bodies, the representations policies, social groups and citizens in general. It was also identified gaps in communication between the actors involved in the rendering of accounts of the PDDE, in the management of financial resources from the program, in the understanding and attendance to the different existing realities, as well as, in the recognition of the importance of these resources and the advances achieved in the accountability process. In addition to these direct contributions related to the accountability of the PDDE itself, of a more practical nature, this research, in the theoretical field, made it possible to bring together two areas of knowledge: Accounting and Public Governance. These reflections broaden the horizons for the development of new research, expanding possibilities and presenting new challenges.

BANKING MEMBERS:
Presidente - 1646063 - ANDREA DE OLIVEIRA GONCALVES
Interno - 1454420 - ANDRE NUNES
Interna - 2002946 - MARIANA GUERRA
Externa à Instituição - LIDIANE NAZARÉ DA SILVA DIAS - UFPA
Externo à Instituição - FERNANDO RICHARTZ - UFSC