Vol. 72 No. 2 (2021)

					View Vol. 72 No. 2 (2021)

Revista do Serviço Público year 2021, v. 72, n. 2, pp.297-497.

Published: 2021-06-30

Editorial

  • Editorial

    Chegamos ao segundo trimestre de 2021 com mais um número da Revista do Serviço Público. Neste número temos sete artigos que tocam em temas bastante atuais e essenciais para a administração pública.

    Diana Coutinho, Cláudio Djissey Shikida

Artigos

  • Telework, production and public expenditure

    The work investigate the behavior of variables associated with production and public spending at the State Secretariat of Finance, Espírito Santo, Brazil, between March and July 2020, considering the broad adherence to teleworking in the period - which reached 93.2% of the total workers of the...

    Andressa Buss Rocha, Daniel Corrêa, Julierme Gomes Tosta, Roberto Paula de Freitas Campos
  • Human resources management and teleworking

    Teleworking has been the focus of research in relation to legality and impacts on the lives of employees, while its operationalization through organizational sectors has been less explored, including in the public area. That said, this paper aims to analyze the role of human resources...

    Ana Luiza Leite, Dannyela Da Cunha Lemos
  • Public works audit and Benford's Law

    A country’s development requires major works, a task often undertaken by the government. Courts of Accounts carry out audits on public works, seeking to ensure efficient use of limited public resources. This paper shows how Benford's Law can be used in the selection of the sample for auditing...

    Renata Motta Café, Maurício Soares Bugarin, Adriana Cuoco Portugal
  • ‘Lost’ revenue and its effects on the financial result of social security in Brazil

    This study aimed to present the revenues 'lost' by social security and to analyse the effects of tax policies of tax exemptions and disassociations (DRU) and default on the financial result of social security and social security in Brazil, between 2006 and 2016. In the literature review the...

    Luciano Henrique Fialho Botelho, Thiago de Melo Teixeira da Costa
  • Voluntary disclosure in legislatures of Brazilian local governments

    The disclosure of information is mandatory under Brazilian law, and the government must provide easily accessible information to the population. In the hierarchy of government, local government is in the closest proximity to the citizens. The legislative chamber of the local government makes...

    Valkyrie Vieira Fabre, Marino Luiz Eyerkaufer, Fabricia Silva Rosa, Antonio Cezar Bornia
  • Knowledge management in Brazilian public organizations:

    Knowledge Management (KM) has become vital to the organizations’ successful continuity, including public ones, and it is pointed by many authors as competitive edge. Through exploratory and descriptive research, which involves qualitative and quantitative evaluations, the Brazilian literature...

    Ricardo Augusto da Silva Alfenas, Carlos Soares dos Santos, Danila Carrijo da Silva Dias, Vívian Garro Brito de Araújo, Daniela Villa Flor Montes Rey Silva
  • Agile methodologies in the context of public administration

    Adoption of agile methodologies requires changing mindset and delivery speed. The use of Agile practices in public administration has many faced challenges, large bureaucracy, process and culture. The Agile may help service delivery and increase satisfaction. The objective of this work is to...

    Marcos Roque da Rosa, Eliane Nascimento Pereira