Title:	Legibilidade e compreensibilidade no relato integrado como instrumento de gestão orçamentária
Authors:	Cruz, Ionara Oliveira Cardoso Oliveira
Orientador(es)::	Lima, Diana Vaz de
Assunto::	Legibilidade Relato integrado Orçamento público
Issue Date:	3-Feb-2025
Data de defesa::	21-Nov-2024
Citation:	CRUZ, Ionara Oliveira Cardoso Oliveira. Legibilidade e compreensibilidade no relato integrado como instrumento de gestão orçamentária. 2024. 149 f., il. Dissertação (Mestrado Profissional em Administração) — Universidade de Brasília, Brasília, 2024.
Abstract:	The aim of this study was to analyze whether the use of simple language and a more attractive presentation of information can contribute to the readability and comprehensibility of the Management Report in the form of the Integrated Report (RG/RI) as a budget management tool in the Brazilian public sector and as a facilitator of stakeholders' understanding of the public information provided. In order to achieve this objective, the study compared a fragment of the 2023 RG/RI of the Federal Public Prosecutor's Office (MPF) and a simplified report version developed by the researcher for the same fragment. The readability analysis was carried out using ALT software and, for the comprehensibility analysis, questionnaires were administered to two randomized groups of public managers. This comparative analysis is relevant from a scientific and social point of view, since public bodies are obliged to render accounts through the RG/RI in a simple and accessible way. However, studies show that this attempt to provide clear information is not being achieved. The aim of the case study was to assess whether a report based on communication theory and the plain language movement, embodied in the constructs of popular financial reports (RFPs) and the guidelines of the Federal Court of Auditors (TCU), would contribute to increasing the readability and comprehensibility of public reports, which could result in improved decision-making by managers, as well as understanding and oversight by society. The study adopts descriptive, bibliographic and documentary methods, as well as a quantitative approach resulting from the case study of comparing fragments of the current report and the one prepared for this study. The results show that the report developed by the researcher scored better in all the areas evaluated, confirming the positive impact of simplifying the way information is provided. Based on these findings, a Technical-Technological Product (TTP) was developed, consisting of a Framework for preparing a Simplified Integrated Report (RIS), developed in the format of a guide on how to prepare the RG/RI, meeting the requirements of integrating financial and non-financial information in a clear, simple and understandable way, and also adding practical mechanisms for relations with stakeholders. The findings of this research indicate that the use of simpler words, textual typology strategies and more attractive design can result in improvements in the understanding of the information provided by public authorities to stakeholders. In the same vein, the study concludes that reporting information in an integrated and simplified way can, from a holistic institutional viewpoint, assist in the decision-making process of Brazilian government managers, notably as a budget management tool and, additionally, generate more value for society, complying with the TCU's guidelines.
metadata.dc.description.unidade:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Administração (FACE ADM)
Description:	Dissertação (mestrado) — Universidade de Brasília, Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas, Programa de Pós-Graduação em Administração, Mestrado Profissional em Administração Pública, 2024.
metadata.dc.description.ppg:	Programa de Pós-Graduação em Administração, Mestrado Profissional em Administração Pública
Licença::	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições:Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
Appears in Collections:	Teses, dissertações e produtos pós-doutorado

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