Ações dos Tribunais de Contas no enfrentamento dos efeitos do coronavírus

Ribeiro, Flávia de Oliveira; Sallaberry, Jonatas Dutra; Santos, Edicreia Andrade dos; Tavares, Gabriela de Oliveira Domingos

doi:10.1590/0034-761220200244

Cited by 5 publications

(3 citation statements)

References 16 publications

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“…O estudo identificou que, apesar de governos de algumas capitais ampliarem o conteúdo divulgado no período, governos de outras capitais reduziram a transparência no mesmo período. Outro estudo trata de como os Tribunais de Contas tiveram de reforçar a exigência de transparência dos recursos públicos empregados no combate à pandemia (Ribeiro et al, 2020).…”

Section: Introductionunclassified

Transparência nas dispensas de licitação em governo locais em situações de emergência

Precinotto,

Dias,

Aquino

2023

Rev. contab. finanç.

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RESUMO Usando a perspectiva de paradoxo organizacional, o estudo discute como um contexto de emergência nacional modifica a propensão à transparência das dispensas de licitações em prefeituras. A análise empírica indica as tensões à transparência do processo de compras no poder público e que a literatura de controle público deve considerar, de forma diferenciada, os contextos de emergência e de normalidade. Situações emergenciais, em que recursos orçamentários são aplicados a contratações emergenciais em regime de urgência, requerem maior transparência e controle, para reduzir o risco de mau uso do recurso. Paradoxalmente, observam-se redução da transparência e maior fragilização do controle social. Os níveis de transparência de governos locais, sob uma mesma legislação, oscilam de acordo com o apoio político e entendimento de autoridades em diferentes legislaturas e mandatos e entre períodos de emergência ou normalidade. É desejável que entidades de controle e sociedade civil estejam atentas aos eventuais retrocessos nas práticas de transparência em períodos de emergência, mesmo para as prefeituras que são exemplos de transparência em períodos de normalidade. Foi realizada análise de conteúdo de 1.528 dispensas de licitações de 32 municípios paulistas de pequeno porte nos anos de 2019 e 2020. O nível de transparência das licitações foi comparado antes e no 1º ano de pandemia. Em seguida, foram realizadas entrevistas com servidores públicos com experiência nas práticas de transparência nesses municípios, assim como com jornalistas e líderes de organizações não governamentais (ONGs), para validar as reflexões sobre a transparência do processo de contratação durante a pandemia. Situações de emergência podem alterar as práticas associadas à transparência fiscal em governos locais quando autoridades nacionais flexibilizam as regras de contratação. O estudo mostra que a emergência da pandemia da covid-19 gerou redução da transparência na contratação de insumos em alguns municípios, sobretudo nos contratos de insumos e serviços para combater a crise da pandemia.

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Section: Introductionunclassified

Transparência nas dispensas de licitação em governo locais em situações de emergência

Precinotto,

Dias,

Aquino

2023

Rev. contab. finanç.

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“…The study found that while the governments of some capitals increased the content disclosed during the period, the governments of other capitals reduced transparency during the same period. Another study examines how the Courts of Accounts had to increase the demand for transparency regarding public funds used to fight the pandemic (Ribeiro et al, 2020).…”

Section: Introductionmentioning

confidence: 99%

Transparency in Tender Waivers in Local Governments During Emergency Situations

Precinotto,

Dias,

Aquino

2023

Rev. contab. finanç.

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Using the organizational paradox perspective, the study discusses how a context of national emergency modifies the propensity for transparency in tender waivers in municipalities. The empirical analysis indicates that there are tensions in the transparency of the public procurement process and that the public control literature should consider emergency and normal contexts differently. Emergency situations, in which budgetary funds are urgently allocated to emergency contracts, require greater transparency and control to reduce the risk of misuse of funds. Paradoxically, there is a reduction in transparency and a weakening of social control. The level of transparency of local governments under the same legislation varies according to the political support and understanding of the authorities in different legislatures and mandates, and between periods of emergency and normality. It is desirable for supervisory agencies and civil society to be aware of possible regressions in transparency practices in times of emergency, even for municipalities that are examples of transparency in times of normality. A content analysis was conducted on 1,528 tender waivers in 32 small municipalities in São Paulo State from 2019 to 2020. The level of transparency of the tenders was compared before and during the first year of the pandemic. Interviews were then conducted with public officials with experience in transparency practices in these municipalities, as well as with journalists and leaders of non-governmental organizations (NGOs), to validate the analysis on the transparency of the procurement process during the pandemic. Emergency situations can alter practices related to fiscal transparency in local governments when national authorities relax procurement rules. The study shows that the COVID-19 pandemic emergency led to reduced transparency in the procurement of supplies in some municipalities, particularly in contracts for supplies and services to cope with the pandemic crisis.

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“…There have been several repercussions of the coronavirus disease 2019 (COVID-19) pandemic – not only biomedical and epidemiological, but also social, economic, political, cultural, and historical effects and impacts (Ribeiro, Sallaberry, Santos & Tavares, 2020). To promote healthcare during this pandemic period, among the various developments in the work environment, one of them has been the adoption of remote work.…”

Section: Introductionmentioning

confidence: 99%

The influence of telework and management controls on the congruence of civil servant objectives

Santos

Sallaberry

Mendes

2022

REGE

Self Cite

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PurposeThe purpose of this study is to analyze the influence of telework and management control systems (MCSs) on the congruence of civil servant objectives in the Brazilian justice system.Design/methodology/approachTo this end, the authors have carried out a survey with 468 employees of the Ministério Público Federal (Federal Public Ministry), whose data were analyzed using structural equation modeling.FindingsAmong the main results are the perceived efficiency of telework, and the finding that action and personnel controls are positively related to the congruence of objectives. However, the moderating relationship of the MCSs presented individual characteristics. Action controls showed no evidence of moderating the relationship between the perceived efficiency of telework and congruence of objectives. However, personnel controls showed a significant and negative relationship, that is, more intense personnel controls in telework weakened the congruence of individual objectives with those of the organization.Practical implicationsThis study contributes to practice by identifying barriers and facilitators in organizational telework programs and also spotting how controls can be planned for their activities.Originality/valueThe authors’ research evaluates the effect of MCSs on the relationship between the perceived efficiency of telework and the congruence of employee objectives, considering that the telework regime is in its initial phase of implementation in public entities, but this has been intensified by the restrictions imposed by the coronavirus disease 2019 (COVID-19) pandemic.

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Ações dos Tribunais de Contas no enfrentamento dos efeitos do coronavírus

Cited by 5 publications

References 16 publications

Transparência nas dispensas de licitação em governo locais em situações de emergência

Transparência nas dispensas de licitação em governo locais em situações de emergência

Transparency in Tender Waivers in Local Governments During Emergency Situations

The influence of telework and management controls on the congruence of civil servant objectives

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