Banca de QUALIFICAÇÃO: RODRIGO FALCAO LOPES DE LIMA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : RODRIGO FALCAO LOPES DE LIMA
DATE: 22/07/2022
TIME: 14:00
LOCAL: Microsoft Teams
TITLE:

BRAZILIAN COURTS OF ACCOUNTS: A STUDY OF TECHNICAL EFFICIENCY USING DATA ENVELOPMENT ANALYSIS.

KEY WORDS:

Courts of accounts. Autonomy. Efficiency. DEA.

PAGES: 36
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Administração Pública
SUMMARY:

The control of public accounts is not recent and is part of the process of evolution of a society. In Brazil, the Courts of Accounts (TCs) are technical bodies responsible for assisting the Legislative Power in budgetary, financial, accounting, property and operational inspections of those responsible for the management of public resources. Its autonomy has been consolidated throughout Brazilian history through the constitutional reforms that the country has passed. Despite the consolidation of its institutional autonomy, control over its acts is also necessary, which leads to the problem of this research that is to identify which Courts of Accounts can be considered efficient. Data Envelopment Analysis (DEA), a non-parametric mathematical model capable of measuring the technical efficiency between decision-making units (DMUs) with their respective input and output data, will be used; for this, input data related to the operationalization of the TCs will be collected, as well as data related to their technical autonomy; the output data will be the financial results obtained by the TCs. In view of the analysis of the results, improvement actions will be proposed focused on the less efficient units.

BANKING MEMBERS:
Presidente - 1114479 - MADSON BRUNO DA SILVA MONTE
Interno - 1365875 - RODRIGO VICENTE DOS PRAZERES
Externo à Instituição - THYAGO CELSO CAVALCANTE NEPOMUCENO - UFPE