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Advisor(s)
Abstract(s)
A New Public Governance reforçou a necessidade de criar, na Administração Pública, mecanismos conducentes à transparência e prestação de contas por parte dos gestores públicos. Assim, a accountability e a transparência constituem, cada vez mais, valores essenciais de um modelo de boa governação, surgindo a prestação de contas como um instrumento de responsabilização dos gestores públicos perante os cidadãos e demais stakeholders, a qual deverá ser sujeita a uma certificação de um auditor externo. Neste contexto, a presente investigação visa estudar a fiabilidade do relato do Estado português no período de 2010 a 2019, tendo por base o Parecer sobre a Conta Geral do Estado, emitido pelo Tribunal de Contas, entidade que desempenha um papel fundamental devido à sua posição privilegiada de órgão independente e auditor externo das contas públicas, competindo-lhe zelar pela boa utilização dos dinheiros públicos, tornando-o, através da elaboração e divulgação do Parecer, um garante da transparência, fiabilidade e accountability do relato público. Mediante recolha manual, classificação e interpretação dos dados, foram analisadas quantitativa e qualitativamente as limitações constantes dos Pareceres, pretendendo-se com o presente trabalho contribuir para o conhecimento do nível de fiabilidade do relato do Estado português. Pode concluir-se que aquela fiabilidade é condicionada, nomeadamente, por limitações de âmbito e pela existência de erros materialmente relevantes na informação prestada. Também a inexistência de informação financeira consolidada e de um sistema contabilístico que possibilite o registo integrado das operações do Estado, conforme previsto na legislação em vigor, afeta a fiabilidade da conta.
The New Public Governance reinforced the need to create, in Public Administration, mechanisms that would lead to transparency and accountability by public managers. Thus, accountability and transparency are increasingly essential values of a good governance model, with accountability emerging as an instrument of accountability of public managers before citizens and other stakeholders, which should be subject to certification by an external auditor. In this context, this research aims to study the reliability of the Portuguese State report between 2010 and 2019, based on the Opinion on the General State Account issued by the Court of Auditors, an entity that plays a key role due to its privileged position as an independent body and external auditor of public accounts, being responsible for ensuring the proper use of public money, making it, through the preparation and dissemination of the Opinion, a guarantor of transparency, reliability and accountability of the public report. Through manual data collection, classification and interpretation, the limitations in the Opinions were quantitatively and qualitatively analysed, this study thus aiming to contribute to the knowledge of the level of reliability of the Portuguese State report. It can be concluded that said reliability is conditioned, inter alia, by scope limitations and by the existence of materially relevant errors in the information provided. The lack of consolidated financial information and an accounting system that allows for the integrated recording of State operations, as provided for in the legislation in force, also affects the account’s reliability.
The New Public Governance reinforced the need to create, in Public Administration, mechanisms that would lead to transparency and accountability by public managers. Thus, accountability and transparency are increasingly essential values of a good governance model, with accountability emerging as an instrument of accountability of public managers before citizens and other stakeholders, which should be subject to certification by an external auditor. In this context, this research aims to study the reliability of the Portuguese State report between 2010 and 2019, based on the Opinion on the General State Account issued by the Court of Auditors, an entity that plays a key role due to its privileged position as an independent body and external auditor of public accounts, being responsible for ensuring the proper use of public money, making it, through the preparation and dissemination of the Opinion, a guarantor of transparency, reliability and accountability of the public report. Through manual data collection, classification and interpretation, the limitations in the Opinions were quantitatively and qualitatively analysed, this study thus aiming to contribute to the knowledge of the level of reliability of the Portuguese State report. It can be concluded that said reliability is conditioned, inter alia, by scope limitations and by the existence of materially relevant errors in the information provided. The lack of consolidated financial information and an accounting system that allows for the integrated recording of State operations, as provided for in the legislation in force, also affects the account’s reliability.
Description
Mestrado em Contabilidade
Keywords
Accountability Fiabilidade Parecer sobre a Conta Geral do Estado Transparência Reliability Opinion of the General State Account Transparency
Citation
Gomes, C. A. C. M. (2021) A fiabilidade do relato do Estado Português (2010 a 2019). (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15292