Uma investigação dos critérios de risco relativos às obras públicas na gestão municipal irregular

Although the problem of corruption within public administration has been around for a long time, considered complex, in recent years this theme has been accentuated. The performance of the Courts of Accounts in monitoring the application of public resources and combating irregular practices has been...

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Main Authors: Vale de Andrade Lima, Eveline, Alves Soares, Rômulo
Format: Article
Language:Portuguese
Published: 2020
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Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7671507
Source:Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 18, Nº. 2, 2020, pags. 283-314
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Revista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 18, Nº. 2, 2020, pags. 283-314
language
Portuguese
topic
Gestão Municipal
Critérios
Obras Públicas
Irregularidades
spellingShingle
Gestão Municipal
Critérios
Obras Públicas
Irregularidades
Vale de Andrade Lima, Eveline
Alves Soares, Rômulo
Uma investigação dos critérios de risco relativos às obras públicas na gestão municipal irregular
description
Although the problem of corruption within public administration has been around for a long time, considered complex, in recent years this theme has been accentuated. The performance of the Courts of Accounts in monitoring the application of public resources and combating irregular practices has been undergoing innovations, mainly with the use of new technologies, emerging new attitudes and adopting new work tools. The need for reliable indicators to guide inspections emerges, in order to provide more effective results, with savings in operating costs. This research investigates the main indicators of irregular municipal managements, focusing on the indicators related to the management of public works, with the application of Multiple Linear Regression. The proposed theoretical model has a strong level of significance, satisfactorily describing irregular municipal management in the municipalities of the State of Ceará, in the year 2017. The empirical results show positive and statistically significant correlations for the number of works paralyzed in the municipalities and the irregular management. Still, it shows that the mayor when in his second term is inclined to less administrative care, with a tendency to commit more irregularities. The model also shows evidence that the more voluntary resources received from the municipalities, the greater the likelihood of irregular management, while the proportion of expenses with works has a moderate influence.
format
Article
author
Vale de Andrade Lima, Eveline
Alves Soares, Rômulo
author_facet
Vale de Andrade Lima, Eveline
Alves Soares, Rômulo
author_sort
Vale de Andrade Lima, Eveline
title
Uma investigação dos critérios de risco relativos às obras públicas na gestão municipal irregular
title_short
Uma investigação dos critérios de risco relativos às obras públicas na gestão municipal irregular
title_full
Uma investigação dos critérios de risco relativos às obras públicas na gestão municipal irregular
title_fullStr
Uma investigação dos critérios de risco relativos às obras públicas na gestão municipal irregular
title_full_unstemmed
Uma investigação dos critérios de risco relativos às obras públicas na gestão municipal irregular
title_sort
uma investigação dos critérios de risco relativos às obras públicas na gestão municipal irregular
publishDate
2020
url
https://dialnet.unirioja.es/servlet/oaiart?codigo=7671507
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1709753230522580992
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dialnet-ar-18-ART00014222542020-12-11Uma investigação dos critérios de risco relativos às obras públicas na gestão municipal irregularVale de Andrade Lima, EvelineAlves Soares, RômuloGestão MunicipalCritériosObras PúblicasIrregularidadesAlthough the problem of corruption within public administration has been around for a long time, considered complex, in recent years this theme has been accentuated. The performance of the Courts of Accounts in monitoring the application of public resources and combating irregular practices has been undergoing innovations, mainly with the use of new technologies, emerging new attitudes and adopting new work tools. The need for reliable indicators to guide inspections emerges, in order to provide more effective results, with savings in operating costs. This research investigates the main indicators of irregular municipal managements, focusing on the indicators related to the management of public works, with the application of Multiple Linear Regression. The proposed theoretical model has a strong level of significance, satisfactorily describing irregular municipal management in the municipalities of the State of Ceará, in the year 2017. The empirical results show positive and statistically significant correlations for the number of works paralyzed in the municipalities and the irregular management. Still, it shows that the mayor when in his second term is inclined to less administrative care, with a tendency to commit more irregularities. The model also shows evidence that the more voluntary resources received from the municipalities, the greater the likelihood of irregular management, while the proportion of expenses with works has a moderate influence.A atuação dos tribunais de contas no acompanhamento da aplicação dos recursos públicos e combate às práticas irregulares vem passando por inovações, principalmente com a utilização de modernas tecnologias, aflorando novas posturas e adoção de novas ferramentas de trabalho. Emerge a necessidade de investigar e identificar critérios confiáveis que contribuam com as matrizes de risco e orientem as fiscalizações, proporcionando resultados mais eficazes, além da economia dos custos operacionais. Esta pesquisa investiga se os critérios relativos às gestões das obras públicas de fato dão sintomas ou evidenciam as gestões municipais irregulares nos municípios cearenses. O modelo teórico proposto utilizou a regressão linear múltipla e apresentou (Pr > F) de 0,0001, considerando o nível de significância de 95%, descrevendo de forma satisfatória a gestão municipal irregular nos municípios do estado do Ceará no ano de 2017. Os resultados empíricos também mostraram correlações positivas e afastaram a hipótese nula para os critérios relativos à Quantidade de Obras com Forte Indício de Paralisação, Segundo Mandato e Total de Receita de Transferência Voluntária.2020text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=7671507(Revista) ISSN 2525-3387(Revista) ISSN 1980-086XRevista Controle: Doutrinas e artigos, ISSN 1980-086X, Vol. 18, Nº. 2, 2020, pags. 283-314porLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI