Título:	O papel do Tribunal de Contas na promoção da efetividade dos hospitais públicos do estado de Pernambuco : um estudo baseado na visão dos stakeholders
Autor(es):	Revorêdo, Wirla Cavalcanti
Orientador(es):	Ribeiro Filho, José Francisco
Assunto:	Hospitais públicos Contabilidade gerencial Custos
Data de publicação:	1-Dez-2009
Data de defesa:	20-Abr-2006
Referência:	REVORÊDO, Wirla Cavalcanti. O papel do Tribunal de Contas na promoção da efetividade dos hospitais públicos do estado de Pernambuco: um estudo baseado na visão dos stakeholders. 2006. 156 f. Dissertação (Mestrado em Ciências Contábeis)-Programa Multiinstitucional e Inter-Regional de Pós- Graduação em Ciências Contábeis, Universidade de Brasília/UFPB/UFPE/UFRN, Brasília, 2006.
Abstract:	The importance of effectiveness related to the way public resources are used in the various areas in which State acts has been an increasing concern from different groups of society, mainly because this society’s needs tend to grow faster than the available resources used to satisfy social necessities. By reason of the scarcity of public resources, it is essential to investigate how to promote effectiveness of public health system, particularly connected to public hospital services. This study aims to analyze – from the perspective of the stakeholders interested in the public hospitals’ performance – the role of Tribunal de Contas do Estado de Pernambuco as an agency of external control, constitutionally established, promoting effectiveness in state public hospitals. The identification and the analysis of these perceptions were possible with the production and application of a questionnaire contending eighteen closed questions and one opened question, which were submitted to five groups of stakeholders. A gradual scale of answers for each closed question was defined. It constitutes the data submitted to analysis by using SPSS - Statistical Package for the Social Sciences. The guiding measures of hypothesis testing were obtained by using nonparametric Test of Kruskal-Wallis for k independent samples. In terms of the opened question, qualitative analysis – or content analysis – was used with the purpose of creating, from the description of the answers’ content, some categories of analysis to each group of stakeholders. The results reveal that the perceptions of the different groups of stakeholders were similar. The respondents were often sure that the role of Tribunal de Contas do Estado de Pernambuco in promoting public hospital services’ effectiveness should enclose these following aspects: a rigid control with coactive and punitive actions; an educative and preventive action; and moreover, an attitude that makes social control possible, with a partnership between Tribunal de Contas and representative entities of society, representing the social control, in order to continue in direction to effectiveness in the fiscalization of public resources.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Informações adicionais:	Dissertação (mestrado)—Universidade de Brasília, Programa Multiinstitucional e Inter-regional de Pós-Graduação em Ciências Contábeis, 2006.
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis
Aparece nas coleções:	Teses, dissertações e produtos pós-doutorado

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