{"id":3858,"date":"2023-12-01T10:26:41","date_gmt":"2023-12-01T13:26:41","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=3858"},"modified":"2023-12-20T11:36:00","modified_gmt":"2023-12-20T14:36:00","slug":"uma-breve-analise-ao-programa-de-governanca-do-conselho-federal-de-contabilidade","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/uma-breve-analise-ao-programa-de-governanca-do-conselho-federal-de-contabilidade\/","title":{"rendered":"Uma breve an\u00e1lise ao programa de governan\u00e7a do Conselho Federal de Contabilidade"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"3858\" class=\"elementor elementor-3858\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-01750fe elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"01750fe\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-91c45ca\" data-id=\"91c45ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-631f5de elementor-widget elementor-widget-image\" data-id=\"631f5de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"239\" src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/12\/Cabecalho-em-Portugues-Ed-45-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-3807\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/12\/Cabecalho-em-Portugues-Ed-45-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/12\/Cabecalho-em-Portugues-Ed-45-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/12\/Cabecalho-em-Portugues-Ed-45-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2023\/12\/Cabecalho-em-Portugues-Ed-45-Abracicon-Saber.jpg 1080w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-f06248e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"f06248e\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f6a2125\" data-id=\"f6a2125\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-2ec2425 elementor-widget elementor-widget-text-editor\" data-id=\"2ec2425\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Resumo\u00a0<\/h2><p>No Brasil, especialmente, no Governo federal, h\u00e1 uma grande tend\u00eancia no sentido de se encontrarem alternativas para a inova\u00e7\u00e3o em Governan\u00e7a P\u00fablica, visando \u00e0 melhoria dos servi\u00e7os p\u00fablicos entregues \u00e0 sociedade. Nesse contexto, o Conselho Federal de Contabilidade (CFC) vem contribuir para o fortalecimento da governan\u00e7a na administra\u00e7\u00e3o p\u00fablica.\u00a0<\/p><p>O objetivo deste estudo \u00e9 realizar uma an\u00e1lise das ferramentas implantadas pelo CFC, focadas em instrumentos de governan\u00e7a e a sua efetividade como instrumentos de gest\u00e3o durante o per\u00edodo compreendido entre 2007 e 2022.\u00a0<\/p><p>O m\u00e9todo de pesquisa utilizado para a elabora\u00e7\u00e3o do artigo \u00e9 de natureza descritiva, quantitativa e documental. Conclui-se que, no decorrer do tempo analisado, houve grande evolu\u00e7\u00e3o dos mecanismos de controle, estrat\u00e9gia e lideran\u00e7a com a inten\u00e7\u00e3o de adequarse \u00e0s boas pr\u00e1ticas sugeridas pelo Referencial Te\u00f3rico do Tribunal de Contas da Uni\u00e3o (TCU).\u00a0<\/p><p>O CFC foi reconhecido como primeiro lugar no ranking de Governan\u00e7a do TCU na categoria \u201cProfiss\u00f5es Regulamentadas\u201d, referente ao exerc\u00edcio de 2021.\u00a0<\/p><p>\u00a0<\/p><h2>Abstract\u00a0<\/h2><p>In Brazil, particularly in the Federal Government, it is the intention to identify alternatives for innovation in Public Governance, to improve the public services delivered to society. In this context, the Brazilian Federal Accounting Council (CFC) has contributed to strengthening governance in public administration.\u00a0<\/p><p>The purpose of this article is to carry out an analysis of the tools implemented by the CFC, focused on governance instruments and their effectiveness as management instruments during the period between 2007 and 2022.\u00a0<\/p><p>The research approach used to prepare the article is descriptive, quantitative and documentary. It is therefore concluded that, over the analyzed time, there has been a significant evolution of the control, strategy and leadership mechanisms with the objective of aligning with the best practices recommended by the Theoretical Reference of the Brazilian Federal Court of Auditors (TCU).\u00a0<\/p><p>The Federal Accounting was recognized as first place in the governance ranking of the Brazilian Federal Court of Auditors in the regulated professions category in 2021.\u00a0<\/p><p><b><i>Palavras-chave: Governan\u00e7a, Lei de Acesso \u00e0 Informa\u00e7\u00e3o, gest\u00e3o de riscos, Plano Anual de Contrata\u00e7\u00f5es, C\u00f3digo de Conduta.<\/i><\/b><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-1f51549 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"1f51549\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-38754ca\" data-id=\"38754ca\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-10ac426 ha-has-bg-overlay elementor-widget elementor-widget-ha-pdf-view happy-addon ha-pdf-view\" data-id=\"10ac426\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"ha-pdf-view.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"pdf_viewer_container\">\n            <div class=\"pdf_viewer_options viewer-10ac426\" data-pdf-settings=\"{&quot;unique_id&quot;:&quot;viewer-10ac426&quot;,&quot;pdf_url&quot;:&quot;https:\\\/\\\/abracicon.org\\\/abracicon_saber\\\/wp-content\\\/uploads\\\/2023\\\/12\\\/5-Uma-breve-analise-ao-programa-de-governanca-do-Conselho-Federal-de-Contabilidade.pdf&quot;,&quot;file_type&quot;:&quot;upload_file&quot;,&quot;page_number&quot;:&quot;&quot;,&quot;width&quot;:&quot;100%&quot;,&quot;height&quot;:&quot;100vh&quot;}\">\n\t\t\t\t<span class=\"ha-title-flex\">\n\t\t\t\t\t<span class=\"pdf-icon\">\n\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<h2 class=\"ha-pdf-title\">Artigo na \u00edntegra<\/h2>\t\t\t\t<\/span>\n\t\t\t\t                <div class=\"pdf-button\">\n                                <\/div>\n            <\/div>\n\n\t\t\t<div>\n\t\t\t\t<div id=\"viewer-10ac426\"><\/div>\n\t\t\t<\/div>\n\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Resumo\u00a0 No Brasil, especialmente, no Governo federal, h\u00e1 uma grande tend\u00eancia no sentido de se encontrarem alternativas para a inova\u00e7\u00e3o em Governan\u00e7a P\u00fablica, visando \u00e0 melhoria dos servi\u00e7os p\u00fablicos entregues \u00e0 sociedade. Nesse contexto, o Conselho Federal de Contabilidade (CFC) vem contribuir para o fortalecimento da governan\u00e7a na administra\u00e7\u00e3o p\u00fablica.\u00a0 O objetivo deste estudo \u00e9 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":3860,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[224],"tags":[142],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[223],"class_list":["post-3858","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-edicao-45","tag-em-foco","academias-nacional","edicoes-revista-edicao-45"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3858","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/comments?post=3858"}],"version-history":[{"count":4,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3858\/revisions"}],"predecessor-version":[{"id":3864,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/3858\/revisions\/3864"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/3860"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=3858"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=3858"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=3858"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=3858"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=3858"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=3858"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=3858"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}