Gestão pública por resultado: uma análise dos relatórios de gestão de uma unidade acadêmica univesitária

Abstract

Studies on earnings management in the consolidated public sector, as the necessary way to avoid possible failures in the bureaucratic processes found in public management. The use of performance indicators in public bodies or companies, including as important support, as they are essential elements of accountability to society that do not respect the activities performed by managers or who was responsible for resources. From this perspective, work approached as a management application applied to results can contribute to the improvement of public service. This study aimed to evaluate the management reports of the Faculty of Business, Accounting and Economics of the Federal University of Grande Dourados, using the need to adjust a bureaucratic model to enable management by results and proportion of a management report model to it, Thus, the bibliographies related to Public Management by Results, their needs and applications were highlighted, followed by the academic unit management reports that seek a relationship between the current management format and results management. This paper concludes that the indicators used in the academic unit management report are useful, but not suitable for earnings management, as the indicators found are rarely used as performance indicators and are not related to the other indicators in the end, has adopted a management model and a model for the report suggesting some indicators.