cometadata/datacite-titles-descriptions-related-identifiers huggingface dataset:
DOI: 10.6084/m9.figshare.14291778.v1
title: The role of internal auditing in promoting accountability in Higher Education Institutions

description: Abstract This paper discusses the link between accountability and internal auditing, particularly analyzing the extent to which the latter contributes to improve the former, in Higher Education Institutions (HEIs). This study applied a questionnaire to the management boards of a sample of HEIs, to empirical analyze the relationship between internal auditing and accountability. The main focus was on internal auditing carried out by the offices or departments in those institutions. The paper contributes to understand how management boards perceive internal auditing to foster transparency and accountability in HEIs, allowing to corroborate that auditing, and particularly internal auditing, favors the institutions’ accountability. In effect, it promotes the principles underlying accountability practices. The information provided in the scope of internal audits is acknowledged as contributing to improve management effectiveness and helping in decision-making. HEIs wanting to create an internal auditing office or to enhance the role of an existing one, should develop this office’s activities so that it becomes an instrument to support accountability and good governance of the organization. The sample consisted of Portuguese public HEIs, universities and polytechnics. Despite a certain international convergence regarding this type of public sector organizations, and regarding their purposes and governance, certain contextual specificities might limit the generalization of the findings for other jurisdictions.
DOI: 10.6084/m9.figshare.14291776.v1
title: Organizational wrongdoing in courts of accounts

description: Abstract Historically, the Brazilian Courts of Accounts have been questioned over the frequent misconduct of magistrates. This article analyzed how organizational wrongdoing is sustained and preserved by magistrates, their cabinet members, audit directors and technical body members, who hold influence and power in this type of organization typically permeated by multiple incompatible and conflicting institutional logics. The case of the Rio de Janeiro State Court of Accounts was analyzed to discover the socially illegitimate practices widely adopted in the organization and which recently became public. A qualitative approach was used based on interviews (with auditors and magistrates) and public documents. The analysis indicates that an elite-patrimonial institutional logic was operating at the Rio de Janeiro State Court of Accounts, which induced organizational wrongdoing, based on the use of episodic and systemic power strategies and reciprocity norms. Finally, the findings point out that supportive wrongdoing is seen in the hierarchy, operating under the influence of systemic power in general, applied to sustain the embryonic strategies of wrongdoing.
DOI: 10.6084/m9.figshare.14291774.v1
title: Insulated and undemocratic: the (im)possibility of social accountability in Brazilian courts of accounts

description: Abstract This article examines the transparency of the Brazilian Courts of Accounts to citizens, andwhether these Courts have acted in a way that facilitates social accountability over public administration. The multidimensional scaling technique was used to determine the integrity of the 32 Courts of Accounts in Brazil. Evidence suggests that Brazilian Courts of Accounts are still not transparent to society and count on few mechanisms to help and facilitate citizen control. Evidence also shows that the means of social participation is limited, and represented by the Ombudsman, the Transparency Web Portal, and the Citizen Assistance Service. However, this study identified that the Fiscal Responsibility Law (LRF) and the Access to Information Law (LAI) had a strong influence on the Courts of Accounts. Although gradual, these elements can lead to future changes in terms of an increasingly prominent role of the Courts of Accounts as strong allies in the process of enhancing vertical accountability.
DOI: 10.6084/m9.figshare.14291768.v1
title: The effect of allocation function in budgeting to reduce income inequality in Brazil: an analysis of spending on education and health from 1995 to 2012

description: Abstract Income inequality is seen as a major problem of contemporary society. In order to reverse inequality the state can use allocation function in budgeting. This study sought to identify the impacts of allocation function in budgeting on income inequality for Brazilian states from 1995 to 2012. Spending on education and health was considered as an allocative function proxy, while the Gini coefficient, the Theil coefficient, was used as a proxy for income inequality. This found the ratio between the richest 10% and the poorest 40%, and the ratio between the richest 20% and poorest 20%. The functional relationship between the two sets of variables was explored in the analysis of panel data and tobit regression. Considering aggregate expenditure on education and health of states and municipalities in the period, it was concluded that federative units that invested more in health have been better at reducing income inequality, with the opposite effect occurring for the cost of education. When spending on health and education are broken down into several sections, it can be seen that the federation units with higher volume of spending in the following sub-functions (2nd level of function) — Primary health care, hospital and outpatient care, prophylactic and therapeutic support and early childhood education — have made greater gains in reducing income inequality.
DOI: 10.6084/m9.figshare.14291762.v1
title: Iseb, a school of government: developmentalism and the qualification of technicians and managers

description: Abstract This article looks at the Higher Institute of Brazilian Studies (Instituto Superior de Estudos Brasileiros - Iseb) as a federal teaching and research institution based on the concept of developmentalism taken straight from the historical annals of Brazilian economic thinking. Developmentalism provides the motivation behind the historiographical investigation used in this research. Iseb functioned as a school of government that, through its Standard Course, helped qualify technicians and administrators at a post-graduate level, and produced research that was the basis of public policies. Technicians and administrators was how public managers were designated at that time. The ideas put forward by Iseb are part of the tradition of Brazilian critical social thinking and have influenced public administration, both in terms of qualifying professionals and in the decisions taken by administrators. The Iseb is, therefore part of the history of education in administration and reviving its activities as a school of government, which were autonomous and independent, may contribute to the present, and perennial debate over the role of the State and, in particular, that of the public administrator.
DOI: 10.6084/m9.figshare.14291760.v1
title: Investment networks and campaigns financing in Minas Gerais

description: Abstract The state of Minas Gerais was a pioneer in Brazil in adopting a legal framework governing public-private partnerships (PPPs). While the modernization of the state had, as one of its main pillars the partnership between it and the markets, at the same time this suggested the existence of certain social dilemmas facing Brazil's democracy, such as the private financing of electoral campaigns. Using the structural sociology of relationships, certain inter-organizational investment networks were analyzed, made up of 127 actors and covering the period between 2000 and 2014, to identify which of these actors helped finance candidates for governor and/or political parties in the 2002, 2006 and 2010 elections. The survey showed evidence of the modernization of the state through the expertise of organizations and indicated the influence of economic powers in meeting public demands and the private financing of election campaigns.
DOI: 10.6084/m9.figshare.14291756.v1
title: Fiscal performance and elections in Brazil: a comparative analysis of local governments

description: Abstract: The paper's goal is to analyze the relationship between fiscal performance and re-election for mayors in Brazil based on multiple dimensions and a comprehensive time period (1997 to 2012). The research tests two main hypothesis: i) the first-term mayor tends to achieve a better fiscal performance due to the chance of re-election; ii) the mayor who has a better performance tends to be rewarded by the voters with his re-election. The multivariate regression models refute the hypothesis that the expected re-election would generate different fiscal performance. Regarding the second, the efforts to raise tax negatively affect in his/hers likelihood of electoral success, whereas the electorate rewards the ones that invest more.
DOI: 10.6084/m9.figshare.14291754.v1
title: The coevolution between public policies/institutions and technological development: the case of Petrobras Biocombustível

description: Abstract:The main objective of this paper was to analyze the coevolution of the public policies/institutions and technological capabilities of Petrobras Biocombustível (PBio). To do so, the study considered a theoretical approach related to the neoshumpterian view, analyzing the evolution process from 2004 to 2012. The main findings were: i) PBio/Petrobras reached higher levels of technological capabilities in their industrial paths when compared to induced agricultural technologies; and, ii) the policies/institutions of this sector have evolved, especially regarding the financing industrial policy and the demand raising policy. However, although the levels of policies/institutions were high in the sector, they do not established technological patterns of international frontier, indicating that this catching up will be reached through additional internal efforts.
DOI: 10.6084/m9.figshare.14291752.v1
title: Sustainable development issues in the Dispute Settlement Body of the World Trade Organization: breaking down myths and barriers

description: Abstract:The concept of sustainable development includes social justice, equal income distribution, full employment, safe and healthy working environments, environmental protection and socio-economic welfare. This paper intends to provide a comparative analysis of sustainable development issues inside the WTO dispute system based on the analysis of the cases presented to WTO since January 1st 1995 until January 1st 2014. This paper proposes to analyse the extent and nature of the incorporation of sustainable development issues into WTO dispute settlement through the analysis of the WTO "case law". No one can deny that the WTO will face in the near future challenges related to sustainable development issues. The WTO's ability to reconcile multilateral trade liberalization with sustainable development in its system of dispute is a central concern to the institution's legitimacy.
DOI: 10.6084/m9.figshare.14291750.v1
title: IGovP: the public governance assessment index - a State planning instrument tool and social control by the citizen

description: The concept of public governance involves, among other aspects of management, transparency, accountability, ethics, integrity, legality and social participation in decisions. But how to evaluate the degree to which each federative entity strives to fulfill the principles of public governance in the implementation of public policies? Answering this question, the aim of this study is to develop an index to measure the public governance and to do so from the point of view of its principles, and present it as a tool for self-evaluation and planning for the State and control social for the citizens. Methodological work has applied character, supported by exploratory and descriptive research, with a comparative approach. As a result, the index developed is presented and confirms its applicability and assumed purposes.
DOI: 10.6084/m9.figshare.14291748.v1
title: Challenges in the organization of health public-private partnerships in Brazil. Analysis of projects designed between January 2010 and March 2014.

description: Health Care is one of the service sectors that suffers intense demand pressure. The structures available in Brazilian Health Unified System (SUS) and its insufficient investment capacity have compromised the care provided. The structuring of PPP is presented as an alternative approach to reduce the service deficit. The study, based on analytical methodology using the triad thesis-antithesis-synthesis, observed the implementation of 24 PPP in Brazilian hospitals with analysis of their profiles, critical factors, limitations and trends. It was taken into consideration the observation of the processes' technical criteria, the existence of epidemiological studies that justified them, the accomplishment of legal steps and the participation of the health sector and legal bodies. In conclusion, there are 4 groups of projects with different implementation characteristics and solution measures are suggested to the situations that ensure contractual equality.
DOI: 10.6084/m9.figshare.14291746.v1
title: Management of cultural policies and quality of democracy: São Paulo, 10 years of a model still under construction

description: Social organizations have assumed a growing role in the management of public policies of culture in the state of São Paulo. Founded in the "new public management" school, one can affirm that this model of management would bring more quality to democracy from the administrative reforms of public organizations. In the light of the theory of the quality of democracy, the article analyzes the model's implementation in the state, using the descriptive data of the resources provided and of the contracts of management established between the government and civil society organizations. We conclude that, despite the high effort in the implementation of the model, one cannot notice a pattern of management from social organizations of culture in its relationship with the state, as well as suggest other investigative dimensions to establish the research agenda.
DOI: 10.6084/m9.figshare.14291744.v1
title: The introduction of the health economic industrial complex in the development agenda: an analysis from Kingdon's multiple streams model

description: The health care complex refers to all productive base involved in service provision, promotion and health surveillance. It involves both the secondary sector of economy, as the chemical-based industries, biotechnology, mechanics and materials, and the tertiary, which includes services rendered in health establishments. Such complex mobilizes a series of technologies relevant to the competitive insertion in the global economy, represents a significant part of the national GDP and it is a source of jobs and income, which is why health care economic importance has been increasingly institutionalized in the national development agenda. This article aims to analyze the introduction of this complex in Brasil Maior Plan priorities, given that health responds to different factors pertaining to both the political situation and the choice made by decision makers among many options of public policies, but also to socioeconomic problems observed in health. Those elements will be studied through the use of the theoretical framework of multiple streams model, using as a method of analysis the confrontation of streams of problems, solutions and macro political context. The main results of the study indicate that the decision to incorporate the health economic industrial complex to Brasil Maior Plan priorities is the result of a renewed approach of health care, both at the cognitive and institutional level, in which it is understood as a citizen's right, an economic and social good as well as a space for capital accumulation.
DOI: 10.6084/m9.figshare.14291742.v1
title: The effectiveness of income transfers: trends of inequality before and after Bolsa Família program

description: In proposing the use of Markov Chain and differences in the analysis of the effectiveness of Bolsa Família program, this study sought to contribute to the state of the art in applied studies of public policies of income transfer. The combined use of these methods was used in two periods: before the implementation of the program and after it. The results revealed that, after the implementation of Bolsa Família, the "cycle of poverty" presented signs of rupture, due to a tendency of convergence to higher levels of income and because of the likelihood of mitigating the poorest income classes of the Brazilian population. Thus, on long-term, there is the possibility of changing and combating the dynamics of the cycle of poverty and social exclusion in Brazil.
DOI: 10.6084/m9.figshare.14291738.v1
title: Public procurement as a policy for sustainable development

description: This study aims to understand how the State has contributed to sustainable development through their purchasing power, more precisely, when comparing practices and regulations in the Brazilian states of São Paulo and the ones of the South region. Regarding the method of research, bibliographical and documental research was conducted in the legislation and notices of the above states, through the years 2011-2013. It was found that the advancements are limited to environmental issues and social dimension. Advances, although in a soft way, strengthen the organizational models which are not focused on profit maximization, turned to social inclusion, distributive justice, environmental balance and well-being of the community, which are basic prerogatives of the solidarity economy, social enterprises and popular cooperatives, which may be particularly leveraged.
DOI: 10.5281/zenodo.4635466
title: Mr.

description: Dataset
DOI: 10.6084/m9.figshare.14291736.v1
title: Tax over movement of goods and socio-environmental service: institutional incentives and environmental legislation in Brazil

description: The sustainable growth of Brazilian municipalities has turned the sustainability of its municipalities from a desirable aspect into a requirement for the country's development, taking into consideration the Brazilian growth boom in the recent years. Nevertheless, the responsibility for the supervision and environmental regulation of growth and production has been increasingly transferred to local actors. In this scenario, the tax over movement of goods and services (Imposto sobre Circulação de Mercadoria e Serviço - ICMS) stands as one of the main mechanisms of regulation and planning of the productive processes at the local level. This paper examines the legal and institutional aspects of this initiative, as well as comparatively outlines the differences between state legislations. It also analyses the historical path of their legal development. Furthermore, particularly the research tried to outline a national panoramic view of how different conceptions of sustainability were put into operation by the state legislations, creating different structures of institutional incentives.
DOI: 10.5281/zenodo.4635465
title: Mr.

description: Dataset
DOI: 10.6084/m9.figshare.14291712.v1
title: CORPORATE GOVERNANCE AND POLITICAL CONNECTIONS IN ANTI-CORRUPTION PRACTICES

description: ABSTRACT The objective of this study is to analyze whether specific corporate governance mechanisms and political connections influence the voluntary disclosure of anti-corruption practices in the companies listed in the Brazilian stock exchange [B]3. The disclosure index was obtained from the relationship between the number of citations of the keywords and the number of pages in the sustainability reports. The analysis was performed using multiple linear regression, considering 740 observations from financial years 2016 and 2017. The results indicate that the size and percentage of external members on the board of directors, Big Four audits, size of the audit committee, and participation of government shareholding positively influence the levels of disclosure of anti-corruption practices. In turn, the presence of politicians on the board of directors leads to an increase in information asymmetry due to a lower level of disclosure, which, by extension, represents less commitment to anti-corruption practices.
DOI: 10.6084/m9.figshare.14291708.v1
title: ACCOUNTING INSCRIPTIONS FOR THE EXERCISE OF ORGANIZATIONAL POWER: THE CASE OF THE SLAVE EMANCIPATION FUND IN BRAZIL

description: ABSTRACT This research aims to analyze how organizational power can be exercised over specific populations through accounting inscriptions. This aim has been achieved by using a methodology based on a case study and archive research. The case study of the national emancipation fund was based on the analysis of legislation, archival documents, and newspapers. The concept of governmentality has been used to conduct an interpretative data analysis. The results demonstrate that the accounting inscriptions allowed territorial control and collection of amounts for constitution of municipal emancipation fund, supervision of the slavers owners, and establishment of selection criteria for the manumission of slaves considered "worthy of freedom." In this way, the imperial state maintained control over the gradual transition from slavery to wage labor.
DOI: 10.6084/m9.figshare.14291706.v1
title: CORPORATE STORYTELLING AND THE IDEA OF LATIN AMERICA

description: ABSTRACT The aim of this article is contributing to a great variety of theoretical perspectives and empirical settings to generate cumulative evidence about the influence of historical legacies and organisational ability for managing the past. In a continuation of critical perspectives that challenges the dominance of Anglo-Saxon onto-epistemologies in management and organisation studies (MOS), we conducted an empirical study on a multinational airline company whose past successes depended on the North/South, Anglo/Latin American borderlands. We analysed the grand narratives of Pan American Airways' (PAA) corporate archival material to determine its dominant discourses about people from Latin America. Based on the three themes of politics, economics, and culture, we present three grand narratives, or official stories, that we argue summarise PAA storytelling about Latin America between 1927 and 1960. Following decolonial feminism, we aim to recontextualise the past and the hegemonic storytelling embedded in PAA's grand narratives.
DOI: 10.6084/m9.figshare.14291702.v1
title: HIJACKED BY HOPE: DYNAMICS OF MISSION DRIFT AND IDENTITY DILUTION IN A NONPROFIT ORGANIZATION

description: ABSTRACT This article addresses how organizational identity and mission are constructed and reproduced over time through processes of remembering and forgetting. Building on literature that views organizational memory as a strategic resource, this paper showcases the enabling effects of history, memory, and the past for organizational resilience and survival. Although temporal narratives may be employed as rhetorical tools to construct coherency between the past, present, and future, we find they also have the potential of sidetracking and hijacking an organization’s direction. Our study shows how an excessive focus on the future can cause mission drift and identity dilution. However, the identity dilution can be resolved through revisiting and remembering the past. The organizational past is not merely a strategic resource for identity construction, it is also a temporal anchor from which the organization may (re)discover its original purpose. The findings are based on a qualitative, in-depth, ethnographic case study of a nonprofit organization whose goal is to establish a national network of local school gardens.