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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Autores principales:	Nálbia de Araujo Santos, Luana Aparecida Pereira, Daniele Silva Rodrigues
Formato:	article
Lenguaje:	EN PT
Publicado:	FUCAPE Business School 2018
Materias:	active and passive waste social control comptroller general of the union Business HF5001-6182
Acceso en línea:	https://doaj.org/article/884c7002cab14bcf8286b408982435fa
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id	oai:doaj.org-article:884c7002cab14bcf8286b408982435fa
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spelling	oai:doaj.org-article:884c7002cab14bcf8286b408982435fa2021-11-11T15:48:07ZRelationship Between Performance of the FUNDEB Municipal Board and Active and Passive Waste1807-734X10.15728/bbr.2018.15.5.4https://doaj.org/article/884c7002cab14bcf8286b408982435fa2018-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=123057435004https://doaj.org/toc/1807-734XThis 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.Nálbia de Araujo SantosLuana Aparecida PereiraDaniele Silva RodriguesFUCAPE Business Schoolarticleactive and passive wastesocial controlcomptroller general of the unionBusinessHF5001-6182ENPTBBR: Brazilian Business Review, Vol 15, Iss 5, Pp 460-474 (2018)
institution	DOAJ
collection	DOAJ
language	EN PT
topic	active and passive waste social control comptroller general of the union Business HF5001-6182
spellingShingle	active and passive waste social control comptroller general of the union Business HF5001-6182 Nálbia de Araujo Santos Luana Aparecida Pereira Daniele Silva Rodrigues Relationship Between Performance of the FUNDEB Municipal Board and Active and Passive Waste
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
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
title	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_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_sort	relationship between performance of the fundeb municipal board and active and passive waste
publisher	FUCAPE Business School
publishDate	2018
url	https://doaj.org/article/884c7002cab14bcf8286b408982435fa
work_keys_str_mv	AT nalbiadearaujosantos relationshipbetweenperformanceofthefundebmunicipalboardandactiveandpassivewaste AT luanaaparecidapereira relationshipbetweenperformanceofthefundebmunicipalboardandactiveandpassivewaste AT danielesilvarodrigues relationshipbetweenperformanceofthefundebmunicipalboardandactiveandpassivewaste
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Relationship Between Performance of the FUNDEB Municipal Board and Active and Passive Waste

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