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Auditing government-nonprofit relations in the Brazilian post-reformist context

机译:在巴西后改革时代背景下审核政府与非营利组织的关系

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Recent decades have been marked by a rising interaction between the State and nonprofits in order to address increasingly complex public issues. Government-nonprofit relations were guided by a complex and diverse legal framework, that transformed not only the implementation of public policies, but also the auditing practices and control of such relations. Previous studies have shown the influence of NPM reforms in auditing practices and institutions, of particular interest to this research is the Theory of the Audit Explosion (TEA). This paper analyzes the control of government-nonprofits relations, under the perspective of the TEA, specifically trying to comprehend if there is a causal relationship between the growth of government-nonprofit relations and the audit explosion in the Brazilian context, as predicted by the theory. A field research, based on documentary data and interviews, was undertaken in three Brazilian SAIs. The conclusions highlight the limitations of the explanatory capacity of TEA in Brazil. Although a formal audit explosion was observed, as predicted by TEA, there are substantive barriers to the audit explosion. This is mainly due to the organizational and institutional aspects related to governmental fund transfer entities. Such problems reflect the poor quality of the partnerships themselves and might be a consequence of political variables such as the spurious relationships of some parliamentary members or public employees with partner NGOs.
机译:为了解决日益复杂的公共问题,近几十年来,国家与非营利组织之间的互动不断增加。政府与非营利组织之间的关系以复杂多样的法律框架为指导,这不仅改变了公共政策的实施方式,而且改变了这种关系的审计实践和控制方式。先前的研究表明,NPM改革对审计实践和机构的影响,特别值得关注的是审计爆炸理论(TEA)。本文根据理论预测,从TEA的角度分析了政府与非营利组织之间关系的控制,特别是试图理解政府与非营利组织之间的增长与审计爆炸之间是否存在因果关系。 。在三个巴西最高审计机关的基础上,根据文献数据和访谈进行了实地研究。结论强调了TEA在巴西的解释能力的局限性。正如TEA预测的那样,尽管观察到正式的审核爆炸,但是在审核爆炸方面仍然存在实质性障碍。这主要是由于与政府资金转移实体有关的组织和机构方面。这些问题反映了伙伴关系本身的质量较差,可能是政治变量的结果,例如某些议员或公共雇员与伙伴非政府组织的虚假关系。

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