{"id":1444121,"date":"2024-08-24T14:34:00","date_gmt":"2024-08-24T17:34:00","guid":{"rendered":"https:\/\/www.estrategiaconcursos.com.br\/blog\/?p=1444121"},"modified":"2024-08-19T11:43:56","modified_gmt":"2024-08-19T14:43:56","slug":"accountability-administracao-publica-brasileira","status":"publish","type":"post","link":"https:\/\/www.estrategiaconcursos.com.br\/blog\/accountability-administracao-publica-brasileira\/","title":{"rendered":"Accountability na Administra\u00e7\u00e3o P\u00fablica brasileira"},"content":{"rendered":"\n

O presente artigo pretende esmiu\u00e7ar o conceito, pilares e tipos de accountability<\/strong><\/mark><\/em> na Administra\u00e7\u00e3o P\u00fablica brasileira, importante ferramenta da Governan\u00e7a p\u00fablica<\/mark><\/strong>.<\/p>\n\n\n\n

\"Accountability<\/figure>\n\n\n\n

Teoria do Agente-Principal<\/h2>\n\n\n\n

Primeiramente, na origem do accountability<\/strong><\/mark><\/em>, no contexto da Administra\u00e7\u00e3o P\u00fablica, a Teoria do Agente-Principal<\/strong> \u00e9 de suma import\u00e2ncia.<\/p>\n\n\n\n

Ademais, tal teoria preconiza que quando o detentor por direito de um bem ou neg\u00f3cio (Principal<\/strong>) possui a necessidade de escolher algu\u00e9m para represent\u00e1-lo em seus neg\u00f3cios (Agente<\/strong>),tal representa\u00e7\u00e3o pode apresentar problemas, se os interesses, a presta\u00e7\u00e3o de contas, e as informa\u00e7\u00f5es n\u00e3o estiverem bem alinhados entre o Principal<\/strong> e o Agente<\/strong>.<\/p>\n\n\n\n

Nesse cen\u00e1rio, a falta de alinhamento de informa\u00e7\u00f5es \u00e9 chamada de assimetria de informa\u00e7\u00f5es<\/strong>. E tal assimetria pode gerar risco moral<\/strong>, que \u00e9 o uso dessa assimetria de informa\u00e7\u00f5es para fechar neg\u00f3cios em que uma parte se d\u00e1 melhor que a outra por ter mais informa\u00e7\u00f5es, ou informa\u00e7\u00f5es privilegiadas.<\/p>\n\n\n\n

Com a finalidade de garantir uma boa rela\u00e7\u00e3o entre o principal e o agente, e entre institui\u00e7\u00f5es e seu clientes, usu\u00e1rios e acionistas, entra o conceito de Governan\u00e7a<\/mark><\/strong>, que envolve controle, boas pr\u00e1ticas e presta\u00e7\u00e3o de contas das institui\u00e7\u00f5es para seus titulares efetivos, e para o p\u00fablico em geral, dos atos de sua gest\u00e3o.<\/p>\n\n\n\n

No modelo brasileiro de Administra\u00e7\u00e3o P\u00fablica, no qual a representa\u00e7\u00e3o popular se d\u00e1, em sua maioria, de forma indireta, a Governan\u00e7a<\/mark><\/strong> \u00e9 essencial para o povo controlar seus representantes, e o dinheiro p\u00fablico.<\/p>\n\n\n\n

Conceito de Accountability<\/em> na Administra\u00e7\u00e3o P\u00fablica Brasileira<\/h2>\n\n\n\n

No contexto hist\u00f3rico, o accountability<\/mark><\/strong><\/em>, na Administra\u00e7\u00e3o P\u00fablica brasileira, \u00e9 uma ferramenta introduzida com a Administra\u00e7\u00e3o P\u00fablica gerencial, fase da Administra\u00e7\u00e3o P\u00fablica no Brasil.<\/p>\n\n\n\n

Segundo o referencial do Tribunal de Contas da Uni\u00e3o (TCU)<\/a><\/strong>, a Governan\u00e7a P\u00fablica<\/strong><\/mark> se baseia em: Avaliar, Direcionar e Monitorar<\/strong>. J\u00e1 a Gest\u00e3o P\u00fablica<\/strong><\/mark> em si consiste em: Planejar, Executar, Agir e Controlar<\/strong>. Neste cen\u00e1rio, a Governan\u00e7a<\/strong> serve de Estrat\u00e9gia para guiar a Gest\u00e3o<\/mark><\/strong>, e, assim, o Principal<\/strong> guia os passos macro do Agente<\/strong>.<\/p>\n\n\n\n

O accountability<\/strong><\/em> <\/mark>\u00e9 a presta\u00e7\u00e3o de contas da inst\u00e2ncia de Gest\u00e3o<\/strong> <\/mark>para a Inst\u00e2ncia de Governan\u00e7a<\/mark><\/strong>, sendo de grande import\u00e2ncia para o controle do funcionamento da m\u00e1quina p\u00fablica. <\/p>\n\n\n\n

No caso da Administra\u00e7\u00e3o P\u00fablica nacional, o accountability<\/mark><\/strong><\/em>, por meio de seus tr\u00eas pilares: Presta\u00e7\u00e3o de contas, Avalia\u00e7\u00e3o e Responsabiliza\u00e7\u00e3o<\/strong>, \u00e9 a ferramenta em que o Agente, a Gest\u00e3o P\u00fablica<\/mark><\/strong>, se reporta ao Principal, os representantes e o pr\u00f3prio povo brasileiro.<\/p>\n\n\n\n

Administra\u00e7\u00e3o P\u00fablica brasileira – Pilares do Accountability<\/em><\/h2>\n\n\n\n

Em ordem sequencial, o primeiro pilar \u00e9 a Presta\u00e7\u00e3o de contas<\/strong>. A Presta\u00e7\u00e3o de contas<\/strong> alimenta o Monitoramento<\/strong> da Governan\u00e7a P\u00fablica<\/strong><\/mark>, e reporta as a\u00e7\u00f5es da Gest\u00e3o<\/mark><\/strong>. Al\u00e9m disso, deve demonstrar de forma clara, intelig\u00edvel e transparente, para a Governan\u00e7a<\/strong> <\/mark>e para a sociedade, o emprego de verbas e insumos p\u00fablicos.<\/p>\n\n\n\n

Em seguida, vem a Avalia\u00e7\u00e3o<\/strong>, na qual as contas, as a\u00e7\u00f5es e performance da Gest\u00e3o <\/strong>s\u00e3o mensurados visando aspectos de legalidade, economicidade, efici\u00eancia, efic\u00e1cia, efetividade, conformidade cont\u00e1bil e financeira<\/strong>. A Governan\u00e7a<\/strong> <\/mark>exerce, ent\u00e3o, sua fun\u00e7\u00e3o de Avaliar e Direcionar<\/strong>. Visa, ainda, o aprimoramento da Gest\u00e3o<\/strong> <\/mark>em seu pr\u00f3ximo Planejamento de a\u00e7\u00f5es<\/strong>.<\/p>\n\n\n\n

Por \u00faltimo, caso haja irregularidades, o terceiro pilar \u00e9 a Responsabiliza\u00e7\u00e3o de quem as permitiu ou cometeu. A Governan\u00e7a <\/mark><\/strong>exerce aqui o Direcionamento<\/strong>, e tamb\u00e9m pode exercer o Monitoramento<\/strong>, ambos no aspecto repressivo. No caso, a Gest\u00e3o <\/strong><\/mark>exerce o  Agir e o Controlar<\/strong>. Neste caso, a Lei da Ficha Limpa<\/a><\/strong> \u00e9 um bom exemplo, lei que impede algu\u00e9m que cometa alguns tipos de crime de concorrer novamente a cargos acess\u00edveis via elei\u00e7\u00f5es populares.<\/p>\n\n\n\n

Os tr\u00eas pilares tornam o accountability<\/em> <\/mark><\/strong>muito importante para amenizar os problemas do Agente-Principal<\/strong> na Administra\u00e7\u00e3o P\u00fablica, com a complexa rela\u00e7\u00e3o de seus representantes e representados.<\/p>\n\n\n\n

Tipo de Accountability<\/em> na Administra\u00e7\u00e3o P\u00fablica do Brasil<\/h2>\n\n\n\n

Finalmente, existem tr\u00eas tipos de accountability<\/strong><\/mark><\/em>: o horizontal, o vertical e o societal<\/strong>.<\/p>\n\n\n\n

Em primeiro lugar, o accountability<\/em> horizontal<\/mark><\/strong> \u00e9 o que a Administra\u00e7\u00e3o P\u00fablica exerce sobre si mesma. Citam-se, aqui, os freios e contrapesos entre os tr\u00eas poderes. Exemplificado pelo controle externo por meio  dos Tribunais de Contas e da independ\u00eancia do Poder Judici\u00e1rio. E a exist\u00eancia de oposi\u00e7\u00e3o de partidos pol\u00edticos nas casas legislativas, e nos pr\u00f3prios Minist\u00e9rios do Executivo.<\/p>\n\n\n\n

Em seguida, existe o accountability<\/em> vertical<\/mark><\/strong>. J\u00e1 esse tipo \u00e9 exercido pelo povo, como o social, mas, nesse caso, \u00e9 o sentido mais cl\u00e1ssico. Assim, o controle e responsabiliza\u00e7\u00e3o \u00e9 feito pelo povo em seus representantes. Ent\u00e3o, Neste caso especificamente pelo voto. Caso o governante falhe em sua fun\u00e7\u00e3o, o povo n\u00e3o vota mais nele. Acaba sendo um meio lento, e nem sempre efetivo de exercer o controle.<\/p>\n\n\n\n

Por fim, h\u00e1 o accountability<\/em> societal<\/mark><\/strong>, que tamb\u00e9m \u00e9 exercido pelo povo, mas de forma mais efetiva. Por meio de m\u00eddias, associa\u00e7\u00f5es, ONGs, o povo cobra de forma mais ativa uma transpar\u00eancia, presta\u00e7\u00e3o de contas e responsabiliza\u00e7\u00e3o de seus representados. \u00c9 uma deriva\u00e7\u00e3o do accountability<\/em> vertical<\/mark><\/strong>, na verdade, uma express\u00e3o mais moderna e forte dele.<\/p>\n\n\n\n


Atualmente, est\u00e3o existindo combina\u00e7\u00f5es dos tr\u00eas tipos, visando cada vez mais aprimorar o uso e o alcance do accountability<\/mark><\/strong><\/em>, ferramenta t\u00e3o importante para a Administra\u00e7\u00e3o P\u00fablica brasileira, sua Gest\u00e3o<\/mark><\/strong> e Governan\u00e7a P\u00fablica<\/strong><\/mark>.<\/p>\n\n\n\n

<\/p>\n\n\n\n

Cursos e Assinaturas<\/h2>\n\n\n\n

Prepare-se com o melhor material e com quem mais aprova em Concursos P\u00fablicos em todo o pa\u00eds!<\/p>\n\n\n\n

Concursos Abertos<\/mark><\/strong><\/a><\/p>\n\n\n\n

Concursos 2024<\/mark><\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

O presente artigo pretende esmiu\u00e7ar o conceito, pilares e tipos de accountability na Administra\u00e7\u00e3o P\u00fablica brasileira, importante ferramenta da Governan\u00e7a p\u00fablica. Teoria do Agente-Principal Primeiramente, na origem do accountability, no contexto da Administra\u00e7\u00e3o P\u00fablica, a Teoria do Agente-Principal \u00e9 de suma import\u00e2ncia. Ademais, tal teoria preconiza que quando o detentor por direito de um bem […]<\/p>\n","protected":false},"author":2978,"featured_media":1369411,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"post_tipo":"article","footnotes":""},"categories":[1],"tags":[],"tax_estado":[219963],"class_list":["post-1444121","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-cursos-e-concursos","tax_estado-concursos-federais"],"acf":[],"yoast_head":"\nAccountability na Administra\u00e7\u00e3o P\u00fablica brasileira<\/title>\n<meta name=\"description\" content=\"Accountability na Administra\u00e7\u00e3o P\u00fablica brasileira gest\u00e3o governan\u00e7a vertical horizontal societal pilares controle TCU concurso\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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