Institutional Reality Research Articles

The institutionalization of public sector accounting reforms: the role of pilot entities

PurposeThis paper aims at understanding the action of pilot entities, in order to ultimately infer about their role to the overall reform process of public sector accounting (PSA).Design/methodology/approachTaking the Portuguese case as a reference, the new institutional theory (isomorphism perspective) and institutional logics are used to explain the action and stance of pilot entities in the implementation process of reforms.FindingsPilot experiments are expected to provide feedback on the main difficulties felt in the implementation of a new PSA system, helping to define a global strategy to overcome those problems and to improve the system to be generally and finally put into practice. Nevertheless, entities seem to find it important to be pilots, more for individual advantages than for the common benefit of the reform as a whole. Therefore, in order for them to actually be important actors in the reform process, pilots need to be included in the decision process, better realizing the benefits of the new IPSAS-based system and be provided with the proper technical, human and financial support.Research limitations/implicationsThis research suffers from some limitations, namely concerning the use of questionnaires. The findings may, in some points, reflect the perceptions of the respondents and not the actual reality. Additionally, the respondents were not asked about any personal background factors, which may influence their answers. Also, they did not allow relating the new PSA system features with the way pilot entities (re)acted. In regard to the implications for practice, the study points to a need for decision-makers and external support bodies to work more closely with pilot entities in the overall design and implementation of PSA reforms. Pilot entities need to understand the importance and usefulness of changes, and reform authorities need to better recognize their institutional reality and the support they require. Only in this way, the use of pilots can make a difference in the implementation of PSA innovations.Originality/valueThis paper contributes to theory by adding to a better understanding of the role of the ones acting in the development and implementation of PSA innovations, enlightening on how pilot entities can act/react. Despite several studies on PSA reforms, very few so far have addressed pilot entities in particular, their attitude and actual contribution toward PSA reforms, and why. The case of Portugal as a frontrunner in adopting an IPSAS-based system within the EU helps contribute to that understanding in the setting of European countries.

Proposta de framework para o processo de gestão de Riscos no setor Público (PROGERIS)

Com a intensificação da Gestão de Riscos (GR) no setor público, observa-se a necessidade em se adaptar práticas de modelos reconhecidos em GR para realidade das instituições públicas. O presente trabalho objetiva apresentar a aplicação e os resultados de uma proposta de framework para o Processo de Gestão de Riscos em uma Instituição Federal de Ensino Superior. Esse trabalho é qualitativo e aplicado, sua abordagem metodológica é o estudo de caso e para a coleta dos dados foi adotada a estratégia da triangulação e do grupo focal, observação participante e questionário semiestruturado. Do mesmo modo, essa pesquisa também é descritiva do ponto de vista de seus resultados, sendo os dados analisados na ótica da Análise de Discurso e Análise de Conteúdo. Por fim, os resultados apresentam o detalhamento da aplicação do framework na instituição com o desdobramento de dez etapas sustentadas pela literatura e perspectiva da equipe, demonstrando ainda que o framework trouxe ganhos em relação ao cumprimento dos objetivos organizacionais quanto ao gerenciamento de riscos e aumento da eficiência dos processos.

A comparative and correlation analysis of experimental work for the development of organisational and managerial competences in university teachers

This article reports on the development of a framework for university teachers’ organizational and managerial competence. The work is based on the content analysis of scientific research in new generation educational program management, ways for expanding the functions of university teachers and transforming their activities with due regard to the modern reality of higher education institutions. This competence is an integrative teacher's personality trait that reflects four structural components: value and motivation-based component, cognitive component, design�based component and knowledge-based component. Expert surveys were conducted in 2017- 2019 to provide empirical support for the structural components. The sample included over 280 respondents at Samara University. Means and methods for university teacher organizational and managerial competence formation were assessed within the scope of an advanced training program (ATP) named "Educational Program Management", implemented by the Professional Competence Development Centre of Samara University. The content of the ATP’s sections was developed, and teaching methods contributing to the development of indicators of the relevant competence components were identified. Summative and formative assessments of the level of competence development used self-evaluation by a sample of 140 teachers, organizing the educational process at 35 departments of the University. A correlation analysis of summative and formative assessment data was carried out to establish ties between the components of organizational and managerial competence.

Articulaciones teóricas y metodológicas entre los procesos de inclusión-exclusión educativa, cohesión grupal y rendimiento

El espacio escolar es poderoso en su capacidad de instituir contenidos subjetivos que reproduzcan o transformen el ordenamiento social. Por ello, la Psicología necesita contribuir a producir instituciones escolares transformadas y transformadoras. No obstante, padece separaciones entre sus disciplinas que limitan su accionar. El artículo presenta las premisas para una mirada transdiciplinar de la escuela. Se articula un modelo que propone un modo de diagnosticar y transformar la realidad de estas instituciones a partir de tres procesos: la cohesión grupal, la inclusión-exclusión educativa y el rendimiento. El modelo emplea como unidades de análisis la institución educativa y el grupo escolar como espacio psicológico condicionado, pero también transformador. Ello permite un análisis desde la multideterminación de los procesos de la relación subjetividad-grupalidad en la contextualidad social. Coloca la responsabilidad en las instituciones y se enfoca en procesos subjetivos en relación con elementos estructurales.

A Methodology for Creating a Macro Action Plan to Improve IT Use and Its Governance in Organizations

Information Technologies represent a primary instrument in all types of organizations. However, their use is not always well planned in the public sector. The research proposes a methodology to build a realistic action plan that improves the use of information technology and its governance in public organizations. We conduct a case study using semi-structured interviews to investigate the different views of 8 decision-makers regarding the use of IT and its governance. The findings were analyzed systematically and synthesized into a set of perspectives on the subject. An interference matrix reveals how each view interferes and receives positive and/or negative interference from the others. Based on the matrix, the methodology applies criteria to prioritize the perspectives with the highest potential to improve the use of IT and its governance. The final product of the methodology is an action plan aligned with the vision of the institution’s decision-makers. The plan requires little effort to improve the use of IT and its governance. Seventeen views related to the use of IT and its governance emerged from the interviews. Four views that do not cause or receive harmful interference from other perspectives were selected to guide the plan elaboration. The methodology proved to be efficient for creating an action plan adapted to the institutional reality. According to the managers, the action plan represents with high precision the most urgent needs of the organization, respecting its work capacity and available resources for a project to improve the use of IT and its governance.

El problema ontológico mente-cuerpo: ¿irresoluble o mal entendido?

Este artículo tiene por objetivo plantear que el problema mente-cuerpo, entendido en términos de la determinación de una ontología, ya sea de tipo monista o dualista, ha sido mal abordado; de ahí que lleve a caminos intrincados y conclusiones erróneas, además de extravagantes. Entender la relación de la mente con el cerebro, en términos ontológicos, se debe, entre otros factores, a la herencia cartesiana y su claro dualismo. Se argumenta que el problema mente-cuerpo filosófico no es diferente a un problema mente-cuerpo (cerebro) científico, en el cual se debe buscar asidero en la evidencia empírica. Finalmente, se sostiene que un análisis filosófico exitoso respecto a la relación entre lo mental y lo cerebral debe ser considerado como un problema conceptual asociado al significado lingüístico con consecuencias epistemológicas, pero no ontológico. Asimismo, se concluye que muchos de los conceptos relacionados con lo mental deben considerarse en relación con la realidad institucional para evitar un intento de naturalización de carácter eliminativo.

Possibilidades e limites do trabalho inclusivo na educação profissional e tecnológica

Resumo: O presente estudo trata da temática da educação especial e inclusiva no âmbito da educação profissional e tecnológica, a partir de uma pesquisa de campo realizada no Instituto Federal de Educação, Ciência e Tecnologia do Sudeste de Minas Gerais. Esse artigo parte de um estudo maior, que resultou em uma dissertação de mestrado, e objetiva apreender a realidade institucional do Instituto Federal (IF) pesquisado e promover reflexão sobre o processo de inclusão e atendimento aos discentes público-alvo da educação especial. O estudo ampara-se na metodologia de pesquisa qualitativa, sendo utilizadas, como instrumentos de coleta de dados, a entrevista semiestruturada e a análise documental. Para tratamento dos dados coletados, foi utilizada a análise de conteúdo de Bardin. O trabalho de campo constituiu-se através da realização de entrevistas com coordenadores dos Núcleos de Atendimento às Pessoas com Necessidades Específicas (NAPNEs) existentes na instituição, com a finalidade de compreender a realidade institucional. As análises empreendidas nesta pesquisa possibilitaram a identificação de fragilidades e potencialidades da instituição para o exercício da educação inclusiva. Uma das principais limitações identificadas foi a ausência de uma política específica para direcionar e organizar as práticas de inclusão, dificultando o estabelecimento de uma cultura inclusiva no IF. Todavia, foi possível observar que o papel social da instituição, de zelar pela equidade e pelo exercício da cidadania, assim como a existência de alguns NAPNEs como referência de apoio para a educação especial no ensino regular revelaram-se potenciais para o exercício educacional pelo viés inclusivo.
 Palavras-chave: Educação Profissional e Tecnológica. Educação Inclusiva. Políticas de Inclusão.

17 anos das políticas de cotas: Um balanço dos desempenhos acadêmicos nas Universidades Federais

O trabalho propôs sistematizar as pesquisas que avaliaram o desempenho dos cotistas, ao longo dos dezessete anos de políticas afirmativas no Brasil. Por meio de uma revisão integrativa da literatura, buscou-se mensurá-los sobre três dimensões: (i) índices de rendimento acadêmico; (ii) percentual de diplomação; e (ii) taxa de evasão. Os resultados indicam que na maioria dos estudos não houve significativas diferenças de desempenho entre os estudantes, as taxas de evasão foram menores entre os cotistas, a despeito da falta de dados sobre a taxa de diplomação. Conclui-se que os dados derrubam o mito de que a qualidade da educação seria pior com as cotas, apesar da relevância do contínuo monitoramento destes resultados, uma vez que, ainda são escassos os enfoques na realidade das instituições federais.

التعليم الريادي: مدخل لتحقيق الميزة التنافسية المستدامة بالجامعات المصرية (دراســـــة تحليليـــــة)

تواجه المؤسسات التربوية اليوم جملة من التحديات الجوهرية منها: التطور التکنولوجي، والتغيرات الاجتماعية والثقافية والاقتصادية التي أصبحت تمتاز بعدم الاستقرار، والمنافسة المحلية والعالمية، وضغوط متطلبات سوق العمل المتنوعة والمتغيرة، هذا بالإضافة إلى ما أکدته کثير من الدراسات التي تناولت واقع التعليم الجامعي المصري ومؤسساته بأنها لم تعد قادرة على الاضطلاع بمسئولياتها وأدوارها الجديدة، مما يفرض ضرورة البحث عن مداخل جديدة للارتقاء بالجامعات. ويعتبر التعليم الريادي أحد أهم هذه المداخل؛ فهو يساعد على تنمية قدرات المتعلم بشکل يجعله مواطنا صالحا وفعالا، يسهم في خدمة وطنه، کما أنه يسهم في تحقيق الميزة التنافسية المستدامة؛ لأنه يسهم في تکوين قاعدة عريضة من الرياديين والمبدعين في شتى المجالات من خلال إعداد طلاب الجامعة لثقافة ريادية قوامها الإبداع والابتکار والإنجاز. ومن هنا جاء هذا البحث بهدف إلقاء الضوء على مفهوم التعليم الريادي وأهميته وأهدافه، ومبررات الاهتمام بتحقيق الميزة التنافسية المستدامة للجامعات مع وضع تصور مقترح لدور التعليم الريادي في تحقيق الميزة التنافسية المستدامة بالجامعات المصرية، ولتحقيق هذه الأهداف استخدمت الباحثة المنهج الوصفي التحليلي في عرض وتحليل التعليم الريادي بأبعاده المختلفة، والتعرف على مدى دعمه وتحقيقه للميزة التنافسية المستدامة، واستخلاص تصور مقترح لدور التعليم الريادي في تحقيق الميزة التنافسية المستدامة بالجامعات المصرية. وأهم ما توصل إليه البحث: أنه صار ضروريا على الجامعات أن تتبني التعليم الريادي حتى تصبح جامعات ريادية قادرة على تحقيق ميزة تنافسية مستدامة، وقد توصل البحث إلى تصور مقترح لدور التعليم الريادي في تحقيق الميزة التنافسية المستدامة بالجامعات المصرية، وتمثلت أهم محاوره في: قيادة جامعية داعمة للريادة، وهيئة تدريسية تتبنى التعليم الريادي، وضرورة توظيف البرامج والمقررات الدراسية، وتطوير طرق التدريس والتقويم المتبعة، وإنشاء المراکز المسئولة عن تعزيز روح الريادة بالجامعات المصرية، وتدعيم التعليم الريادي بها. هذا، وقد ذيلت الباحثة هذا البحث ببحوث مقترحة وبقائمة مراجع. The Entrepreneurial Education: an Approach for Achieving Sustainable Competitive Advantage in the Egyptian Universities (An Analytical Study) Abstract Nowadays, the educational institutions face a set of significant challenges such as technological development besides to economic, cultural and social changes which are characterized by unsettlement, local and global competition, as well as the varied pressures of labor market. Additionally, many studies have stated that the reality of university education institutions refers to their incapability to perform their new roles and responsibilities; and so, there is a need for finding out new approaches to promote the universities position. The entrepreneurial education is considered among the most important approaches which help in developing learners abilities in a way that make them good citizens who contribute to society service. Also, it achieves sustainable competitive advantage as it offer a wide aspect of entrepreneurs and innovators at different fields through preparing university students for entrepreneurship culture which is based on innovation, creativity and achievement. Consequently, the current research aims at shedding light on; the concept and significance of entrepreneurial education, the justifications of achieving sustainable competitive advantage to universities, and setting up a suggested proposal for the role of entrepreneurial education in achieving sustainable competitive advantage to Egyptian universities .To achieve these objectives, the researcher has used the descriptive to method in introducing the dimensions of entrepreneurial education and its ability in achieving sustainable competitive advantage to Egyptian universities. The research has come down to some findings; most important of which is the necessity for universities to adopt entrepreneurial education to be entrepreneurial ones which are able to achieve sustainable competitive advantage to Egyptian universities. The researcher has set up a suggested proposal for the role of entrepreneurial education in achieving sustainable competitive advantage to Egyptian universities. The axes of the suggested proposal have been represented in: university leaderships who promote entrepreneurship, staff who adopts entrepreneurial education, employing study courses and programs, developing methodology and assessment techniques, and establishing centers which promote entrepreneurial spirit at Egyptian universities. The researcher has included suggested research and a list of references at the end of the paper.

Gestión educativa y práctica docente: reflexiones sobre la dimensión investigativa.

The changes that exist in society in terms of knowledge and technology, demand from people new skills, for which educational institutions must respond to this with an optimal educational management. The teacher in particular plays a fundamental role, since it is he who has direct contact with the students and it is in the school environment where his practice is revealed. In view of the above considerations, this paper aims to reflect on the inclusion of the research dimension in educational management and teaching practice. Educational management is one of the essential components of the education system, which involves the pedagogical-curricular, institutional or organizational, administrative and social-community dimensions, but its field of action can be broadened with the insertion of another dimension such as research. , to promote the generation of knowledge and transformations consistent with the institutional reality. The teaching practice is expressed in different dimensions: personal, institutional, interpersonal, social, didactic and value; but what could lead to the renewal of teaching practice is a permanent questioning about it. For the latter, it is considered relevant the inclusion of the research dimension in teaching practice, so that the results or findings that are obtained, lead to the achievement of transformations that in educational matter are required. In this way, the research is presented as a dimension that would enhance a synergistic relationship between academic management and teaching practice.

Mind the gap: Can a professional development programme build a university’s public engagement community?

A number of ‘gaps’ may be present within public engagement with research – disparity of skills, priorities and knowledge between research staff and engagement practitioners, as well as differences between institutional ambition and departmental reality. Such gaps are often perceived as problems – deficits to be addressed through training and culture change initiatives. The design and delivery of Imperial College London’s Engagement Academy with 12 members of research, teaching and professional services staff sought to explore and work across such gaps. We propose that these areas of disconnect within and across universities may be challenging, but they may also be structurally necessary, and potentially even a source of rich public engagement.

Franciscanismo, trabalho e mendicância: o léxico franciscano do século XIII

Os Franciscanos encontravam-se, desde suas origens, dispensados da estabilidade, o que acarretava, automaticamente, na possibilidade do retorno dos frades ao estado dos monges giróvagos, garantindo seu direito – e também sua vocação – para a circulação no saeculum. A Ordem Franciscana se constituíra, portanto, a partir da autorização verbal de Inocêncio III, em uma comunidade mendicante, à qual se encontrava disponível o mecanismo esmoler. A partir da institucionalização da comunidade, entretanto, a mendicância deveria, progressivamente, apresentar-se como um expediente vinculado a uma realidade institucional pré-existente e, portanto, identificada a normas e práticas ligadas à tradição. Por essa razão, o léxico da mendicância na Ordem Franciscana tendeu a incorporar os conceitos relacionados ao trabalho (o labor) da Regula monachorum de São Bento. Identificamos, de uma maneira geral, no corpus escrito franciscano, uma apresentação da mendicância como profundamente associada ao trabalho.

Everything must change in order to stay as it is. The impossible decentralization of the electricity sector in France

Driven by many actors, the issue of energy decentralization has reappeared on the French political agenda. Celebrated in the past for its capacity to modernize and electrify territories, the centralized model now appears in crisis and is disputed for its inability to meet the new challenges of energy transition. On the contrary, local authorities are put forward, given the strengths they may have, in terms of knowledge of territories, proximity to citizens or synergy. Symbolizing this growing interest, the reference to “territories”, to “local authorities”, to “decentralization” has now become unavoidable in legal texts, giving rise to an abundant academic literature.There is a significant gap, in France, between this new rhetoric and the institutional reality, and the centralized model remains firmly established. We propose to explain this permanence by using a multilevel analysis approach mobilizing the concept of “policy networks”. We first draw a mapping of the different forces involved in the issue of energy decentralization, highlighting ideas and interests they defend, as well as the resources they can mobilize. In a second part, we show how these different networks have shaped an institutional framework in which the role of local authorities remains highly controlled. In the energy industry sector, it is essentially reduced to the distribution segment. In other areas where energy is involved (housing, urban and regional planning, etc.), this role is more important, since local authorities are more perceived as allies by centralizing forces, able to territorialise the energy policy objectives they defend.

Value-Based Rationality And Normative Rationality Of Management In Russia

In this work, they attempted to deconstruct the syncretic concept that was set in Russian social science — normative-value consciousness. Basic concepts - norms and values, are included in another context of analysis - the idea of social activity rationality, including management. The necessity of distinguishing between value and normative rationalities is substantiated to understand the mechanisms of building different types of communications in management. They showed that value rationality is formed as the way of consciousness individualization, simultaneously as the way of building the universal in culture, however, its absolutization creates the condition for building an authoritarian, vertical hierarchy both in the internal spiritual life, and in the external social, ideological, and administrative. Ideological regulators ultimately form double moral standards that minimize the effects of social modernization. Normative rationality mediates the contractual relationships that underlie democratic, horizontal communications in governance. The following concepts are relevant: instrumental rationality, purposeful activity, institutional reality. However, the substitution of one for the other in both cases leads to the irrationalization of management processes.

LATINIDAD, ONOMÁSTICA E INTEGRACIÓN JURÍDICA EN EL INTERIOR DE LUSITANIA

Proponemos en estas páginas un estudio acerca de la realidad social, jurídica e institucional reflejada en un epígrafe procedente de Teixoso (Covilhã, Castelo Branco). Esta inscripción nos permitirá acercarnos a los medios de adaptación de las élites indígenas lusitanas a los modelos institucionales romanos extendidos gracias a la latinización flavia, que tendrían por resultado la conformación de unas nuevas élites locales de tipo municipal en esta zona centro-norte de la antigua provincia Ulterior Lusitania. Así, veremos a través de este testimonio cómo desde un punto de vista jurídico y administrativo el ius Latii sancionó y garantizó la adaptación de las élites peregrinas a una nueva realidad constitucional, manteniendo a la vez un amplio respeto por la tradición preexistente

The creation of institutional reality, special theory of relativity, and mere Cambridge change

Saying so can make it so, J. L. Austin taught us long ago. Famously, John Searle has developed this Austinian insight in an account of the construction of institutional reality. Searle maintains that so-called Status Function Declarations, allegedly having a “double direction of fit” (i.e. a world-to-word and a word-to-world direction of fit), synchronically create worldly institutional facts, corresponding to the propositional content of the declarations. I argue that Searle’s account of the making of institutional reality is in tension with the special theory of relativity—irrespective of whether the account is interpreted as involving causal generation or non-causal grounding of worldly institutional facts—and should be replaced by a more modest theory which interprets the results of Status Function Declarations in terms of mere Cambridge change and institutional truth. I end the paper by indicating the import of this more modest theory for theorizing about the causal potency of institutional phenomena generated by declarations.

Commons in the Past and the Future of Law and Economics

Abstract This article explores the role of commons in law and economics under the assumption that its strength (following Calabresi. 2016. The Future of Law and Economics: Essays in Reform and Recollection. Yale University Press) comes from the ability to amplify economic theory by integrating elements of institutional reality into the analytic framework. Following an analysis of the role that the spoilage of commons has played in the early developments of the transaction cost framework, the article considers the ways in which the success of commons could amplify the law and economics further. I conclude these costs could be conceptualized by extending Calabresi’s own past work on the role of values in institutional arrangements in the direction of understanding the contributions and losses of different arrangements concerning the capacity of values motivate economic activity.

How Are Species Discovered?

The aim of this paper is twofold: The general aim is to shed light on the structure of species discoveries new to biology by bringing together a practice-oriented philosophy of science perspective with a philosophy of language perspective. The more specific aim is to argue that and to show how the overall structure of biological species discoveries comprises aspects of both institutional and non-institutional reality. The author proceeds as follows: (1) he shows that placing the focus on the topic of scientific discoveries enables us to circumvent two long-standing problems. (2) He analyzes three fictional cases of discoveries in order to bring about a greater sensitivity for the concept of discovery. (3) He takes a closer look at a real example – the discovery of a deep-sea anglerfish – and identifies the main structural features of species discovery processes in biology. (4) In order to connect these results with Searle’s account of institutional reality, he provides an overview of the conceptual apparatus needed here. (5) In bringing Searle’s account together with the structural features of species discoveries developed before, he shows to what extent declarative speech acts play a central role in species discovery processes in biology.

Levantamento de dados com educadores de uma rede privada de ensino: sondagem dos conhecimentos para identificar, intervir e combater o bullying

Objetivo: Verificar os conhecimentos dos professores de uma rede privada de ensino acerca do fenômeno bullying. Métodos: Fizeram parte da pesquisa 09 professores da rede privada de Caxias-MA, exercendo atividade docente no ensino fundamental I e/ou II. Os instrumentos de coleta de dados para a pesquisa foram em forma de questionários sociodemográficos e questionários de conhecimentos específicos sobre bullying. Resultados e Discussões: O bullying é uma realidade de várias instituições escolares, que permeia a instituição privada, e não se restringem apenas ao campo de ensino público. Questionados sobre se já identificaram bullying ao longo da sua trajetória docente e se já interviram em situações de bullying, 08 assinalaram que sim (89%) e 01 assinalou que não (11%) em ambos os questionamentos. Quando indagados sobre se achavam que a escola deveria implantar um programa antibullying, 09 responderam que sim (100%). Percebeu-se que os professores apresentam conhecimentos razoáveis relacionados à identificação do bullying, porém esses saberes não se mostram suficientes. Conclusão: Foi percebido que novos saberes sistematizados sejam construídos e buscados. Os docentes precisam aprofundar seus conhecimentos a fim de detectar e intervir em situações de bullying.

Feminicidio en el sistema penal brasileño

Con un feminicidio a cada noventa minutos, Brasil es hoy el quinto país del mundo con las mayores tasas de muertes violentas de mujeres. Como un fenómeno de la estructura patriarcal de la sociedad, el feminicidio se expresa por la misoginia, por la opresión, por la dominación masculina, siendo la forma fatal entre las violencias de género. En ese sentido, este artículo pretende mapear sus concepciones, analizar la concreción legislativa brasileña con su tipificación, así como su recepción por el sistema jurídico y el modo por el cual se vienen asimilando (o no) los principios básicos de la promoción de igualdad en el Estado Democrático de Derecho, con la necesaria superación de la discriminación y de los estereotipos de género en el Poder Judicial. Aquí, el método empírico, base de la investigación de campo en los Tribunales del Jurado de Río de Janeiro, nos ayuda a dimensionar la realidad de instituciones sexistas poco comprometidas con la consolidación de una ciudadanía femenina plena y con los Derechos Humanos de las Mujeres.