Banca de QUALIFICAÇÃO: AUGUSTO CÉSAR SILVA GONÇALVES

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : AUGUSTO CÉSAR SILVA GONÇALVES
DATA : 08/04/2019
HORA: 14:30
LOCAL: NEPSA II
TÍTULO:

AN EXPLORATORY STUDY ON THE FACTORS THAT RESULTS IN CREATING AN ACCOUNTING TECHNICAL SUPPORT COMMISSION FOR LICITATORY PURPOSES IN UFRN

PALAVRAS-CHAVES:

Governance; Public sector; Bidding; Indicators.

PÁGINAS: 65
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

The present study explores the factors that led to the creation of a Technical Accounting Support Committee for the purposes of bidding processes at the Federal University of Rio Grande do Norte. Having as predominant methodological elements the descriptive and qualitative approach and the case study, this research has as theoretical platform the concepts of Public Governance, Institutional Theory, Asymmetry in Accounting Information and the available literature on risk management and procurement governance in the public sector , as well as the legal prerogative of the General Law of Tenders, regarding the economic-financial qualification in the phase of qualification in public bids. This dissertation describes the work done by the commission, analyzing the contents of the notes evidenced in the Technical Opinions issued by the committee, using software for the analysis of qualitative data ATLAS.ti® and examining if there is statistical evidence that characterizes effectiveness in their developed works. The results show that factors related to contractual noncompliance, motivated by fragility in supplier selection, mainly contracts related to engineering works, resulted in the creation of the commission object of this study. The content of the technical opinions issued by the Commission shows the level of diligence carried out by the university, and it can be seen that the companies that have not been able to verify the existence of all the accounting balances presented by them. The results also showed that the work of the Commission led to a decrease in the median of the indicators presented by the bidders, characterizing that the companies did not prove all the assets and liabilities used as the basis for calculating the economic and financial indicators required in the events.

MEMBROS DA BANCA:
Presidente - 1149391 - ANAILSON MARCIO GOMES
Interno - 2610882 - DIOGO HENRIQUE SILVA DE LIMA
Interno - 2149341 - JOSE DIONISIO GOMES DA SILVA