Accountability Analysis in the Public Servants Social Security Institute Ofviçosa-Mg (Iprevi)

Authors

  • Fabrícia Martins
  • Thiago de Melo Teixeira da Costa Universidade Federal de Viçosa
  • Bruno Tavares Universidade Federal de Viçosa
  • Wagner Belchior Dias

DOI:

https://doi.org/10.21118/apgs.v10i4.5697

Keywords:

Accountability, Previdência, Unidade Gestora do RPPS, IPREVI

Abstract

This article presents the accountability scenario from the Public Servants Social Security Institute of Viçosa/-MG - IPREVI. Thus, the scope of this study was to investigate if the vertical, horizontal and social accountability institutionalized mechanisms are present in the aforementioned management unit. The analysis was carried out using the Instrument of Identification and Evaluation of the Accountability process at the Management Units of the municipal RPPS. This instrument combines two inventories developed by Martins (2015): the Normative Inventory of Accountability (INA) applied to RPPS and the Inventory of the Insured´s Profile and Perception about the process of Accountability process (IPPSA). It was observed that in this institution, there are institutionalized mechanisms capable of making accountability possible in these three classifications. However, the results indicated that the element of Transparent Information is the most precarious in all the analyzes conducted, including under the institutional aspect, which also compromises the realization of the other elements, above all, the participation and interaction of the insured.

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Author Biographies

Fabrícia Martins

Mestre em Administração pela Universidade Federal de Viçosa. Graduada em Direito pela mesma Universidade.

Thiago de Melo Teixeira da Costa, Universidade Federal de Viçosa

Doutor em Economia Aplicada pela Universidade Federal de Viçosa. Professor Adjunto do Departamento de Administração e Contabilidade da Universidade Federal de Viçosa.

Bruno Tavares, Universidade Federal de Viçosa

Doutor em Administração pela Universidade Federal de Lavras. Professor Adjunto da Universidade Federal de Viçosa.

Wagner Belchior Dias

Mestre em Ciências Contábeis na Universidade Federal do Rio de Janeiro. Graduado em Ciências Contábeis pela Universidade Federal de Viçosa.

Published

2018-10-01

How to Cite

Martins, F., Costa, T. de M. T. da, Tavares, B., & Dias, W. B. (2018). Accountability Analysis in the Public Servants Social Security Institute Ofviçosa-Mg (Iprevi). Administração Pública E Gestão Social, 10(4), 260–271. https://doi.org/10.21118/apgs.v10i4.5697

Issue

Section

Transparência, Accountability e Governança Pública