Regime próprio de previdência e assistência social: uma análise do grau de conhecimento que o servidor público do Município do Rio de Janeiro detém em relação às informações gerenciais do regime previdenciário municipal

• Ano de defesa: 2009
• Autor(a) principal: Félix, Cláudia Lima
• Orientador(a): Silva, Lino Martins da
• Banca de defesa: Alves, Francisco José dos Santos , Ribeiro Filho, José Francisco
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade do Estado do Rio de Janeiro
• Programa de Pós-Graduação: Programa de Pós-Graduação em Ciências Contábeis
• Departamento: Centro de Ciências Sociais::Faculdade de Administração e Finanças
• País: BR
• Palavras-chave em Português: Previdência Social; Regime Próprio de Previdência; Qualidade da Informação
• Palavras-chave em Inglês: Social Security; Social security system for public sector s employeers; Accountability Information
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://www.bdtd.uerj.br/handle/1/8123

In light of the problems experienced in social security throughout history governments promoted structural reforms aiming to solve these problems and promote the balance of public accounts. The Brazilian social security system was graded on a multipilar together for a public pension coverage of workers in the private sector (RGPS), a supplementary pension (PRC) and a social security system for public sector s employeers (RPPS). The RPPS is a scheme of compulsory membership and compulsory contribution, not allowing its contributors argue its membership, and a question there as unworkable a job. The understanding of the functioning of the pension to which it is bound, its obligations and rights as a taxpayer and beneficiary, is of vital importance for the acquiescence of their participation, as well as its co responsibility in the management of resources contributed to the system. In this context, this study was to evaluate, through the execution of a search of a descriptive and quantitative method for adoption of data processing, if the accounting information generated by the public pension system is useful for making the latter class of insured security, the public sector s employeers. The results showed that the local server has a low interest in obtaining information primarily financial and pension accounting. This low interest is due to two factors: difficulty of access (65% of respondents) and little knowledge of issues related issue such as funding sources and application of resources (62%). The low interest of public officials to obtain information about the PREVI-RIO/FUNPREVI grants the freedom of the system manager to decide the direction to be taken to a welfare institution. The server must make public the results of knowledge management and the pension system are needed for this two actions: one part of an intention to do the server itself, taking for himself the responsibility for the direction of the system. Across a proactive intention of those responsible for management and for preparing information to be available for this segment of the user.