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Influência de fatores contingenciais no desempenho municipal: evidências infere...
Sell, Filipy Furtado; Beuren, Ilse Maria; Lavarda, Carlos Eduardo FacinThis study analyzes the influence of contingency factors on municipal performance throughout three government mandates. It considers external (environment) and internal (organizational leadership, organizational structure and size) contingency factors. Data from 293 municipalities, with 3,516 observations, related to the last three complete mandates, and were analyzed through data regression panel. The results ...
Sistema de controle gerencial e as lógicas institucionais
Sell, Filipy FurtadoTese (doutorado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Contabilidade, Florianópolis, 2020.; Esta tese visa analisar como o sistema de controle gerencial é impulsionado pelas lógicas institucionais em uma instituição federal de ensino, na visão do setor de planejamento. Partese do entendimento de que o setor público passa por mudanças que visam à eficiênci...
Accountability: a Note on the Level of Transparency of Municipalities
Sell, Filipy Furtado; Sampaio, Graciele Lima; Zonatto, Vinícius Costa da Silva; Lavarda, Carlos Eduardo FacinThe present study aims to verify the level of accountability in the municipalities of the Southern Region of Brazil, segregating among the 10 more and less populous cities of each State, contemplating 60 municipalities. In order to identify the level of transparency, the methodology adapted from Keunecke, Teles and Flach (2011) and Speck (2014) was used. After was verified the Kendall's correlation to identify ...