{"id":4406,"date":"2025-08-22T18:00:09","date_gmt":"2025-08-22T21:00:09","guid":{"rendered":"https:\/\/abracicon.org\/abracicon_saber\/?p=4406"},"modified":"2025-08-22T19:07:58","modified_gmt":"2025-08-22T22:07:58","slug":"valor-publico-uma-nova-abordagem-para-a-gestao-publica","status":"publish","type":"post","link":"https:\/\/abracicon.org\/abracicon_saber\/valor-publico-uma-nova-abordagem-para-a-gestao-publica\/","title":{"rendered":"Valor p\u00fablico: uma nova abordagem para a Gest\u00e3o P\u00fablica"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4406\" class=\"elementor elementor-4406\" 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-4c8a9f7 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4c8a9f7\" 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-d87a425\" data-id=\"d87a425\" 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-87d9d82 elementor-widget elementor-widget-image\" data-id=\"87d9d82\" 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\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber-1024x239.jpg\" class=\"attachment-large size-large wp-image-4408\" alt=\"\" srcset=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber-1024x239.jpg 1024w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber-300x70.jpg 300w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-Abracicon-Saber-768x179.jpg 768w, https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Cabecalho-em-Portugues-Ed-52-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-fbce82f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"fbce82f\" 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-5f06cd1\" data-id=\"5f06cd1\" 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-2bf11db elementor-widget elementor-widget-text-editor\" data-id=\"2bf11db\" 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<p>Vivenciamos um cen\u00e1rio de crescentes debates e disputas pol\u00edticas, tanto no contexto nacional quanto internacional. A relev\u00e2ncia das discuss\u00f5es relativas ao campo p\u00fablico evidencia a ineg\u00e1vel relev\u00e2ncia deste setor em nosso contexto social.\u00a0<\/p><p>As decis\u00f5es tomadas na esfera p\u00fablica, como aquelas relacionadas a gastos p\u00fablicos e a pol\u00edticas fiscais e regulat\u00f3rias, possuem um grande potencial de interfer\u00eancia nos mais diversos setores da economia, gerando incentivos ou restri\u00e7\u00f5es que repercutem no desenvolvimento social e na vida cotidiana.\u00a0<\/p><p>Tais debates t\u00eam, por vezes, confrontado a legitimidade do setor p\u00fablico, o que aumenta a press\u00e3o sobre os gestores p\u00fablicos para avan\u00e7os no processo de comunica\u00e7\u00e3o junto \u00e0 popula\u00e7\u00e3o, em especial no processo de presta\u00e7\u00e3o de contas \u00e0 popula\u00e7\u00e3o acerca da efici\u00eancia e da qualidade do gasto p\u00fablico.\u00a0<\/p><p>Tamb\u00e9m se real\u00e7a neste contexto a necessidade de uma tomada de decis\u00e3o precisa por parte dos gestores p\u00fablicos, que resulte em impactos que atendam os leg\u00edtimos anseios da sociedade.\u00a0<\/p><p>A Contabilidade possui como objetivo central o fornecimento de informa\u00e7\u00f5es que subsidiem uma correta tomada de decis\u00f5es, seja de membros externos \u00e0 organiza\u00e7\u00e3o que buscam avaliar a qualidade da gest\u00e3o de uma entidade, seja de membros internos \u00e0 organiza\u00e7\u00e3o que t\u00eam a responsabilidade de maximizar o seu desempenho (Iud\u00edcibus, Martins e Carvalho, 2005).\u00a0<\/p><p>Assim sendo, a Contabilidade possui import\u00e2ncia no setor p\u00fablico ao ter a incumb\u00eancia de provocar uma tomada de decis\u00e3o pelos seus gestores baseada em evid\u00eancias, ao mesmo que deve contribuir para que o processo de presta\u00e7\u00e3o de contas ocorra de forma a atender as necessidades e os direitos dos cidad\u00e3os \u00e0 informa\u00e7\u00e3o.\u00a0<\/p><p>Uma das informa\u00e7\u00f5es b\u00e1sicas que devem ser geradas pela Contabilidade para fins decis\u00f3rios e de accountability \u00e9 acerca do desempenho de uma entidade, pela perspectiva econ\u00f4mica, financeiro e\/ ARTIGO PRIME 26 | ou social (Iud\u00edcibus, Martins e Carvalho, 2005).\u00a0<\/p><p>Naturalmente, o processo de avalia\u00e7\u00e3o de desempenho \u00e9 conduzido pela Contabilidade a partir de um processo de mensura\u00e7\u00e3o, no qual as iniciativas, a\u00e7\u00f5es e pol\u00edticas s\u00e3o quantificadas.\u00a0<\/p><p>Esse processo de mensura\u00e7\u00e3o do desempenho organizacional possibilita que gestores acompanhem de forma mais objetiva se as decis\u00f5es que foram tomadas est\u00e3o produzindo os resultados esperados, acompanhamento este que possibilita um aprimoramento do desempenho organizacional, que, no caso do setor p\u00fablico, beneficia toda a sociedade (Fryer, Antony e Ogden, 2009). (&#8230;)<\/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-ad76cea elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"ad76cea\" 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-ec41cd2\" data-id=\"ec41cd2\" 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-1a1b82b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"1a1b82b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\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-50fcdaa elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"50fcdaa\" 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-656cbf9\" data-id=\"656cbf9\" 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-6868255 elementor-widget elementor-widget-text-editor\" data-id=\"6868255\" 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<p><strong>Artigo na \u00edntegra<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8607c3b elementor-widget elementor-widget-html\" data-id=\"8607c3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<iframe src=\"https:\/\/abracicon.org\/abracicon_saber\/wp-content\/uploads\/2025\/08\/Valor-publico-uma-nova-abordagem-para-a-Gestao-Publica.pdf\" width=\"100%\" height=\"850px\" style=\"border: none;\"><\/iframe>\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>Vivenciamos um cen\u00e1rio de crescentes debates e disputas pol\u00edticas, tanto no contexto nacional quanto internacional. A relev\u00e2ncia das discuss\u00f5es relativas ao campo p\u00fablico evidencia a ineg\u00e1vel relev\u00e2ncia deste setor em nosso contexto social.\u00a0 As decis\u00f5es tomadas na esfera p\u00fablica, como aquelas relacionadas a gastos p\u00fablicos e a pol\u00edticas fiscais e regulat\u00f3rias, possuem um grande potencial [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4398,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[94],"tags":[8],"yst_prominent_words":[],"taxonomy\/academias":[92],"taxonomy\/autores":[],"taxonomy\/edicoes-revista":[238],"class_list":["post-4406","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-materia-de-capa","tag-materia-de-capa","academias-nacional","edicoes-revista-edicao-52"],"_links":{"self":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4406","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=4406"}],"version-history":[{"count":19,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4406\/revisions"}],"predecessor-version":[{"id":4435,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/posts\/4406\/revisions\/4435"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media\/4398"}],"wp:attachment":[{"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/media?parent=4406"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/categories?post=4406"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/tags?post=4406"},{"taxonomy":"yst_prominent_words","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/yst_prominent_words?post=4406"},{"taxonomy":"academias","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/academias?post=4406"},{"taxonomy":"autores","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/autores?post=4406"},{"taxonomy":"edicoes-revista","embeddable":true,"href":"https:\/\/abracicon.org\/abracicon_saber\/wp-json\/wp\/v2\/taxonomy\/edicoes-revista?post=4406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}