Mestrado em Ciências Contábeis (FACE)
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Navegando Mestrado em Ciências Contábeis (FACE) por Por Orientador "Machado, Michele Rílany Rodrigues"
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Item Gestão de riscos e transparência dos gastos com a pandemia sars-cov2: um estudo nos estados brasileiros(Universidade Federal de Goiás, 2023-10-04) Rosa, Aline de Freitas Valadão; Machado, Michele Rílany Rodrigues; http://lattes.cnpq.br/8001352972115912; Machado, Michele Rílany Rodrigues; Rosim, Daniela; Silva, Júlio Orestes daDuring the SARS-CoV-2 pandemic, there was flexibiiity in the ways of acquiring products and services to meet the emergency situation that Brazii was experiencing, with this carne the need for greater disclosure of expenses in order to mitigate risks in Pubiic Administration. Bearing in mind that this is one of the objectives of Risk Management, the probiem of this research arose, which is to verify whether there is an association between risk management (RM) and the transparency of spending on the SARS-CoV-2 pandemic. The objective of this research is to verify whether there is an association between transparency in the pubiic sector and risk management during the pandemic period. This is a quantitative-quaii research. Data collection techniques were through questionnaires and search for information on government portais such as CGE, CGU, TCE. Data processing was carried out via Excei and statisticai anaiyzes were carried out using Stata16® statisticai software, using chi-square association and the Kendall tau-b test to verify the correiation between risk management and transparency. It was found that Braziiian States were concerned about compiying with the Transparency Law, creating portais to disclose expenses reiated to the pandemic, however, in the vast majority, the information is difficult to access and/or understand. The results of this study show that the impiementation of Risk Management in Braziiian States did not bring changes in the forms of accountabiiity, that is, it did not impact the transparency of spending on the SARS-CoV-2 pandemic. The contribution of this study stands out as the attempt to estabiish a reiationship between risk management and pubiic transparency.Item Gestão de riscos e transparência dos gastos com a pandemia SARS-CoV2: um estudo nos estados brasileiros(Universidade Federal de Goiás, 2023-10-04) Rosa, Aline de Freitas Valadão; Machado, Michele Rílany Rodrigues; http://lattes.cnpq.br/8001352972115912; Machado, Michele Rílany Rodrigues; Rosim, Daniela; Silva, Júlio Orestes daDuring the SARS-CoV-2 pandemic, there was flexibility in the ways of acquiring products and services to meet the emergency situation that Brazil was experiencing, with this came the need for greater disclosure of expenses in order to mitigate risks in Public Administration. Bearing in mind that this is one of the objectives of Risk Management, the problem of this research arose, which is to verify whether there is an association between risk management (RM) and the transparency of spending on the SARS-CoV-2 pandemic. The objective of this research is to verify whether there is an association between transparency in the public sector and risk management during the pandemic period. This is a quantitative-quali research. Data collection techniques were through questionnaires and search for information on government portals such as CGE, CGU, TCE. Data processing was carried out via Excel and statistical analyzes were carried out using Stata16® statistical software, using chi-square association and the Kendall tau-b test to verify the correlation between risk management and transparency. It was found that Brazilian States were concerned about complying with the Transparency Law, creating portals to disclose expenses related to the pandemic, however, in the vast majority, the information is difficult to access and/or understand. The results of this study show that the implementation of Risk Management in Brazilian States did not bring changes in the forms of accountability, that is, it did not impact the transparency of spending on the SARS-CoV-2 pandemic. The contribution of this study stands out as the attempt to establish a relationship between risk management and public transparency.