Governança Pública e Práticas de Integridade e Compliance na Administração Pública Municipal

• Ano de defesa: 2024
• Autor(a) principal: Ferreira, Janiel de Oliveira
• Orientador(a): Mello, Gilmar Ribeiro de
• Banca de defesa: Mello, Gilmar Ribeiro de , Martins, Vinícius Abilio , Bonacim, Carlos Alberto Grespan
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Estadual do Oeste do Paraná; Cascavel
• Programa de Pós-Graduação: Programa de Pós-Graduação em Contabilidade
• Departamento: Centro de Ciências Sociais Aplicadas
• País: Brasil
• Palavras-chave em Português: Governança Pública; Integridade e Compliance; Municípios; Teoria da Agência; Teoria da Legitimidade
• Palavras-chave em Inglês: Public Governance; Integrity and Compliance; Municipalities; Agency Theory; Legitimacy Theory
• Área do conhecimento CNPq: ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://tede.unioeste.br/handle/tede/7515

In agency relationship, when one of the individuals (agent) in an organization does not meet the objectives proposed by the other (principal), it leads to conflict and results in a loss of efficiency, since the former did not meet the expectations of the latter. From this perspective, when a government does not carry out its activities in accordance with what society expects, political costs increase, which ends up threatening the legitimacy of the organization, since the Theory of Legitimacy advocates the existence of a social contract between organizations and a society composed of expectations about how they should operate. Thus, a connection is assumed between the Theory of Agency and the Theory of Legitimacy, which appears when the legitimacy of an organization influences the relationship between the agent (public manager) and the principal (citizen; collective). To ensure that the actions of managers are guided by ethics and are aligned with collective interests, many means of control have been implemented in Public Administration, such as Public Governance and Integrity and Compliance Programs. Thus, the general objective of this research was to analyze the influence of Municipal Public Governance on Integrity and Compliance practices in municipalities in Paraná, considering Agency and Legitimacy Theories. Statistical methods were used to develop the research, with the aid of Microsoft Excel and SPSS 22. In addition to Descriptive Statistics, Multiple Linear Regression was used to verify the influence of Public Governance, represented by the IGM, IPDM, IEGM and ITP indices, on the Integrity and Compliance variables. The study, although relevant to the area in question, did not present results that confirmed Public Governance as a factor influencing Integrity and Compliance practices in municipalities, based on the indices. Thus, based on the statistical analysis to explain the influence of Public Governance on Integrity and Compliance, through the IGM, IPDM, IEGM and ITP indices, it was concluded that none of the variables has the capacity to explain the model.