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Advisor(s)
Abstract(s)
Sendo a prestação de contas um processo complexo, em mutação, com várias componentes e atores, a transparência e responsabilidade neste processo, depende do contributo de cada um dos diferentes atores em cada uma das componentes.
As entidades públicas têm deveres acrescidos, face às entidades do sector privado, pelo que a prestação de contas dessas será mais complexa, exigindo-se por isso, que a intervenção dos atores seja mais transparente e responsável, visto que o rigor e exigência na gestão dos dinheiros públicos, de todas e cada uma das entidades públicas, é hoje, mais que nunca, um imperativo Nacional.
Tomando as Diretrizes da OCDE e outros normativos aplicáveis às entidades públicas empresariais como referencial, procurámos, numa abordagem de auditoria, identificar quais os elementos, chave e ancilares, que indiciam os atributos em análise e deveriam estar presentes em cada uma das várias componentes da prestação de contas, construindo um indicador bidimensional destes atributos.
Foi ensaiada a aplicação deste indicador, pela análise do processo de prestação de contas de uma entidade pública empresarial do Sector da Cultura e das Artes - o Teatro Nacional D. Maria II - no período de 2000 a 2010, concluindo-se pela sua aplicabilidade.
Dando continuidade à abordagem seguida, identificamos os elementos que mais condicionaram o comportamento deste indicador, comparando-o também com o grau de divulgação voluntária e obrigatória desta entidade, concluindo pela sua utilidade, quer como indicador das variáveis em presença, como também por permitir análises aos elementos que o compõem.
The disclosure process is a complex and mutating one, that involves many actors, and so the accountability and transparency of the overall process depends on the individual contribution of the actors on each stage. The State Owned Enterprises have more responsibilities, compared to private ones. So in these entities the disclosure process will be more complex, requiring that the intervention of the actors must be more transparent and accountable, as the increasing demand for rigor in the management of public funds, of each and every public entity, is today more than ever, a National imperative. Taking the OECD Guidelines and other rules applicable to public enterprises as a reference, and using an audit approach, we identified the key and ancillary elements, that could indicate the presence of the attributes in analysis and should be present in each of the various components of the discharge process, building a two-dimensional index of these attributes. We test the use of this index in the discharge process of a State Owned Enterprises in the Sector of Culture and Arts - the National Theatre D. Maria II - period from 2000 to 2010, concluding by its applicability. Next, continuing the audit approach, we identified the elements that contributed to the least performance of this index, compared it also with the degree of mandatory and voluntary disclosure of this entity in the same period, concluding by its utility, nor only as a accountability and transparency index, but also because the possibility of analyses of its components.
The disclosure process is a complex and mutating one, that involves many actors, and so the accountability and transparency of the overall process depends on the individual contribution of the actors on each stage. The State Owned Enterprises have more responsibilities, compared to private ones. So in these entities the disclosure process will be more complex, requiring that the intervention of the actors must be more transparent and accountable, as the increasing demand for rigor in the management of public funds, of each and every public entity, is today more than ever, a National imperative. Taking the OECD Guidelines and other rules applicable to public enterprises as a reference, and using an audit approach, we identified the key and ancillary elements, that could indicate the presence of the attributes in analysis and should be present in each of the various components of the discharge process, building a two-dimensional index of these attributes. We test the use of this index in the discharge process of a State Owned Enterprises in the Sector of Culture and Arts - the National Theatre D. Maria II - period from 2000 to 2010, concluding by its applicability. Next, continuing the audit approach, we identified the elements that contributed to the least performance of this index, compared it also with the degree of mandatory and voluntary disclosure of this entity in the same period, concluding by its utility, nor only as a accountability and transparency index, but also because the possibility of analyses of its components.
Description
Mestrado em Auditoria
Keywords
Indicador de transparência e responsabilidade Prestação de contas Entidades públicas empresariais Teatro Nacional D. Maria II Transparency and accountability index Corporate report State-Owner entreprises