Evidenciação do Controle Social nas Prestações de Contas do Programa Dinheiro Direto na Escola no Município do Rio de Janeiro

Autores

  • Ana Cristina de Oliveira Medeiros UERJ
  • Francisco José dos Santos Alves UERJ
  • Andréa Paula Osório Duque UERJ

DOI:

https://doi.org/10.21446/scg_ufrj.v11i3.13389

Resumo

Education in Brazil have expanded the debate concerning the quality offered, as well as being a constitutional guarantee, there are the State's efforts in the allocation of financial resources annually. In the case of Basic Education was created in 2007 the Direct Money in School Program (DMSP) that the Union transfers financial assistance to state and local public schools, and encourage widespread participation in resource management. Thus, the study's objective was to investigate how civil society involved in the management of public resources of TSA, in a descriptive research with a quantitative and qualitative approach. The data collection was a documentary research: 29 accounts rendered digitized Direct Money in School Program (DMSP) from schools and day care centers located in the municipality of Rio de Janeiro for the year 2012. Consolidating research, we sought to understand the perception of the Director of School / Day Care and President of the Community Council-School on the subject employing a questionnaire. In addition to the Audit Services scanned the TSA was checked for evidence of compliance with the principle of accountability and encouraging the social control in the electronic media. The results show the need to improve the participation of civil society, given that this study found that schools/nurseries do not provide the program information on official websites, minimizing transparency, and there is the existence of oversight failures in the assessment of benefits accounts and composition of the Councils.

Biografia do Autor

Ana Cristina de Oliveira Medeiros, UERJ

Mestranda em Ciências Contábeis pela UERJ Oficial Intermediário da Marinha do Brasil

Francisco José dos Santos Alves, UERJ

Doutor em Controladoria e Contabilidade pela USP Coordenador do Programa de Pós-graduação em Ciências Contábeis da UERJ

Andréa Paula Osório Duque, UERJ

Doutora em Ciência da Informação pela UFF Professora visitante do Programa de Mestrado em Ciências Contábeis da UERJ

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Publicado

2016-12-13

Edição

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Artigos