Public Governance

analyze the elimination of furniture blessings based on the IFAC recommendations in the IFPB

Authors

  • Camila Martins de Freitas Federal University of Paraiba
  • José Jassuipe da silva Morais Federal University of Paraiba
  • Dimmitre Morant Vieira Gonçalves Pereira Federal University of Paraiba

DOI:

https://doi.org/10.21874/rsp.v71ic.4678

Keywords:

Public Governance, Disposal of Assets, IFPB

Abstract

The Brazilian public administration seeks to remake itself through its reforms, trying to reduce the practices that inhibit its good functioning. Thus, the managerialist administration model experienced today seeks to bring the management instruments that have proved successful in the private sphere to be used in Public Administration, namely, governance. In this vein, this article seeks to analyze the level of adherence of the process of alienation of movable assets to public governance practices listed by the International Federation Accounting Committee (IFAC). It is a case study with a qualitative approach, using bibliographic and documentary research techniques, carried out within the scope of the Federal Institute of Paraíba, Campina Grande campus. The data were collected in legislation, internal regulations, internal reports, regulations and public notice, in which a study was made about public governance brought up in the IFAC recommendations. The results of the study showed that the IFPB - Campus Campina Grande satisfactorily fulfills the requirements of IFAC in its undoing process, however needing improvements in the dimensions of control and external reports.

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Author Biographies

Camila Martins de Freitas, Federal University of Paraiba

Master in Public Policy, Management and Evaluation of Higher Education - UFPB. She is currently an assistant in administration at IFPB, acting as Substitute Coordinator of the Warehouse and Patrimony.

José Jassuipe da silva Morais, Federal University of Paraiba

PhD in Education from UFPB (CAPES Concept 4). Professor at the Federal University of Paraíba, UFPB, Brazil. University professor for 27 years, Interdisciplinary Training working in the dialogue between Education, Historical and Cultural Studies, Vocational Education, Finance and Accounting. Researcher, Lecturer and Educational Manager, Post-Doctorate in Educational Sciences from the University of Coimbra (2016) - CAPES Scholarship, PhD in Education from UFPB (2011), Master in Accounting from Fundação Visconde de Cairu (2004), Specialization in Pedagogy from the João Pessoa University Center (1999) and an Accounting Degree from the João Pessoa University Center (1992). He is currently Professor of the permanent staff of the Postgraduate Program in Public Policies, Management and Evaluation of Higher Education (MPPGAV) at UFPB, Head of the Department of Applied Social Sciences (DCSA / CCAE). He served as Undergraduate Coordinator in Accounting Sciences at UFPB Mamanguape - Litoral Norte between 2006 and 2019, professor of the referred course and Evaluator of Undergraduate Courses and Higher Institutions of MEC.

Dimmitre Morant Vieira Gonçalves Pereira, Federal University of Paraiba

Master in Accounting Sciences from the University of Brasilia in the Multiinstitutional and Interregional Graduate Program (UnB / UFPE / UFPB / UFRN) Graduated in Accounting Sciences from the Federal University of Pernambuco (UFPE). Experience in Accounting, Costs, Internal Control and Auditing in the Public Sector. Professor of the Accounting Sciences Course at UFPB / CCAE since 2009, he is currently the coordinator of the undergraduate course and works in the citizen extension project in control in addition to leading the line of research in public accounting and education financing of the Research Group in the History of Accounting Education (GHEC). Areas of Interest and Research: accounting convergence of public companies and mixed-capital companies, accounting and internal and external controls in the public sector with an emphasis on compliance, matrix management of expenses (GMD), costs and risk management in public administration.

 

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Published

2020-12-11

How to Cite

Freitas, C. M. de, Morais, J. J. da silva, & Vieira Gonçalves Pereira, D. M. (2020). Public Governance: analyze the elimination of furniture blessings based on the IFAC recommendations in the IFPB. Revista Do Serviço Público, 71(c), 375-403. https://doi.org/10.21874/rsp.v71ic.4678

Issue

Vol. 71 (2020): Edição Especial: Caminhos da Governança Pública

Section

Especial: Caminhos da Governança Pública

License

Copyright (c) 2020 Revista do Serviço Público

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