Relationship Between Performance of the FUNDEB Municipal Board and Active and Passive Waste
This research verifies the relationship between the lack of action of the FUNDEB Monitoring and Social Control Councils with the indicators of active waste (corruption) and liabilities (mismanagement). The main sources of data used were CGU's audit reports and the websites of FNDE, IBGE and UND...
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| Format: | Article |
| Language: | English |
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FUCAPE Business School
2018-01-01
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| Series: | BBR: Brazilian Business Review |
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| Online Access: | http://www.redalyc.org/articulo.oa?id=123057435004 |
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| author | Nálbia de Araujo Santos Luana Aparecida Pereira Daniele Silva Rodrigues |
| author_facet | Nálbia de Araujo Santos Luana Aparecida Pereira Daniele Silva Rodrigues |
| author_sort | Nálbia de Araujo Santos |
| collection | DOAJ |
| description | This research verifies the relationship between the lack of action of the FUNDEB Monitoring and Social Control Councils with the indicators of active waste (corruption) and liabilities (mismanagement). The main sources of data used were CGU's audit reports and the websites of FNDE, IBGE and UNDP. The sample is composed of 173 municipalities supervised by the auditors of the CGU, drawn in the 38th, 39th and 40th public draws. The methodological strategies used were the content analysis and the regression for count-data, based on the negative binomial model by maximum likelihood. The results indicated a positive and significant relationship between the lack of action of the FUNDEB Monitoring and Social Control Council and the waste of public resources allocated to basic education related to poor management. This result has a general implication in evaluating the effectiveness of the FUNDEB Control Council's audit function, in accordance with its attributions established by the government’s policies and norms. |
| format | Article |
| id | doaj-art-884c7002cab14bcf8286b408982435fa |
| institution | Kabale University |
| issn | 1807-734X |
| language | English |
| publishDate | 2018-01-01 |
| publisher | FUCAPE Business School |
| record_format | Article |
| series | BBR: Brazilian Business Review |
| spelling | doaj-art-884c7002cab14bcf8286b408982435fa2025-02-06T23:39:32ZengFUCAPE Business SchoolBBR: Brazilian Business Review1807-734X2018-01-0115546047410.15728/bbr.2018.15.5.4Relationship Between Performance of the FUNDEB Municipal Board and Active and Passive WasteNálbia de Araujo SantosLuana Aparecida PereiraDaniele Silva RodriguesThis research verifies the relationship between the lack of action of the FUNDEB Monitoring and Social Control Councils with the indicators of active waste (corruption) and liabilities (mismanagement). The main sources of data used were CGU's audit reports and the websites of FNDE, IBGE and UNDP. The sample is composed of 173 municipalities supervised by the auditors of the CGU, drawn in the 38th, 39th and 40th public draws. The methodological strategies used were the content analysis and the regression for count-data, based on the negative binomial model by maximum likelihood. The results indicated a positive and significant relationship between the lack of action of the FUNDEB Monitoring and Social Control Council and the waste of public resources allocated to basic education related to poor management. This result has a general implication in evaluating the effectiveness of the FUNDEB Control Council's audit function, in accordance with its attributions established by the government’s policies and norms.http://www.redalyc.org/articulo.oa?id=123057435004active and passive wastesocial controlcomptroller general of the union |
| spellingShingle | Nálbia de Araujo Santos Luana Aparecida Pereira Daniele Silva Rodrigues Relationship Between Performance of the FUNDEB Municipal Board and Active and Passive Waste BBR: Brazilian Business Review active and passive waste social control comptroller general of the union |
| title | Relationship Between Performance of the FUNDEB Municipal Board and Active and Passive Waste |
| title_full | Relationship Between Performance of the FUNDEB Municipal Board and Active and Passive Waste |
| title_fullStr | Relationship Between Performance of the FUNDEB Municipal Board and Active and Passive Waste |
| title_full_unstemmed | Relationship Between Performance of the FUNDEB Municipal Board and Active and Passive Waste |
| title_short | Relationship Between Performance of the FUNDEB Municipal Board and Active and Passive Waste |
| title_sort | relationship between performance of the fundeb municipal board and active and passive waste |
| topic | active and passive waste social control comptroller general of the union |
| url | http://www.redalyc.org/articulo.oa?id=123057435004 |
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