Abstract
In times of crisis, the quality of public spending underscores the need to adopt control instruments, such as costing, and management tools such as Performance Evaluation Systems. With the objective of identifying research opportunities on cost performance evaluation in the public sector, especially the services provided by municipalities, from a fragment of the international literature, this study was developed with the help of ProKnow-C in the selection of A Bibliographic Portfolio composed of 24 articles, which were analyzed based on bibliometrics and systemic analysis. The results demonstrate the lack of constructivist performance evaluation models, considering the specific context and limits of managers, their values, perspectives and preferences, since the role of leadership in this process is highlighted. The results reveal the need to consider the managers’ perception and the characteristics of the environment in the construction of cost performance evaluation models in the public sector.
Highlights
Em tempos de crise, a qualidade dos gastos públicos ressalta a necessidade de adotar instrumentos de controle, como a apuração de custos, e ferramentas de gestão, como os Sistemas de Avaliação de Desempenho
With the objective of identifying research opportunities on cost performance evaluation in the public sector, especially the services provided by municipalities, from a fragment of the international literature, this study was developed with the help of ProKnow-C in the selection of A Bibliographic Portfolio composed of 24 articles, which were analyzed based on bibliometrics and systemic analysis
The results reveal the need to consider the managers’ perception and the characteristics of the environment in the construction of cost performance evaluation models in the public sector
Summary
Em tempos de crise econômica, escândalos de corrupção e necessidade de ajustes fiscais para equilíbrio das contas públicas, a sociedade volta sua atenção à qualidade dos gastos, principalmente aqueles relacionados aos serviços oferecidos à população (Soares, Flores & Coronel, 2014). Considerando as diferenças existentes entre os municípios brasileiros e seus gestores, poucos fazem uso da apuração de custos (Da Rosa, Da Silva & Soares, 2015), diferentemente da administração local em outros países, onde se adota tal prática de gestão e admite-se que a avaliação de desempenho contribui para a eficiência na prestação de serviços públicos. Este estudo centra-se na intersecção da literatura internacional, que aborda o tema avaliação de desempenho e custos no setor público para delimitar essa fragmento da produção científica, visando identificar oportunidades para futuras pesquisas. O objetivo deste estudo é identificar oportunidades de pesquisas sobre avaliação de desempenho de custos no setor público, em especial nos municípios, a partir de um fragmento da literatura internacional. Os resultados da pesquisa são relatados na seção 4 e as considerações finais do estudo são apresentadas na seção 5, seguida pelas referências
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