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Master's Dissertation
DOI
https://doi.org/10.11606/D.96.2007.tde-14052007-160036
Document
Author
Full name
Leandro Vila Torres
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
Ribeirão Preto, 2007
Supervisor
Committee
Costa, Andre Lucirton (President)
Araujo, Adriana Maria Procopio de
Silveira, Sebastiao Sergio da
Title in Portuguese
O sistema de cadastro e prestação de contas (SICAP) como instrumento de accountability em fundações: um estudo com fundações privadas da comarca de Ribeirão Preto
Keywords in Portuguese
Estudo de Caso
Fundações
SICAP
Terceiro Setor
Abstract in Portuguese
As fundações constituem-se em um modelo de organização do terceiro setor. Impulsionadas com as reformas administrativas promovidas pelo Estado, antes visto como patriarcal, as fundações aproveitaram-se da passagem do Estado patriarcal para o Estado gerenciador, o qual passou a fornecer subsídios para organizações de a sociedade civil poderem atuar também na prestação de serviços públicos. Como uma dessas organizações, as fundações, quer sejam públicas ou privadas, prestam tais serviços à sociedade. Muitas vezes, as fundações utilizam-se de recursos públicos para atingirem seus objetivos. Dessa forma, faz-se necessária a prestação de contas das fundações A fiscalização das contas das fundações, quando privadas, obrigatoriamente são controladas pelo Ministério Público. O Sistema de Cadastro e Prestação de Contas (SICAP) tem por finalidade demonstrar a prestação de contas das fundações. No presente estudo, verificou-se se o SICAP é um instrumento de accountability de fundações privadas da Comarca de Ribeirão Preto. Com a análise dos dados contábeis, assim como por entrevistas e por uma análise detalhada do sistema, realizou-se um estudo de caso, o qual não pode afirmar que o SICAP é um instrumento de accountability de fundações privadas, ao se considerar a população tomada para análise.
Title in English
The System of Cadaster and Accounts Rendered (SICAP) as accountability instrument in foundations: a study with private foundations of the District of Ribeirão Preto
Keywords in English
Foundations
SICAP
Study of Case
Third Secto
Abstract in English
The foundations are constituted in a model of organization of the third sector. Impelled with the administrative reforms promoted by the State, before sees as patriarchal, the foundations took advantage of of the passage of the patriarchal State for the State manager, which started to supply subsidies for organizations of the civil society they could also act in the services rendered publics. As one of those organizations, the foundations, they are public or private, they render such services to the society. A lot of times, the foundations are used of public resources for us to reach your objectives. In that way, it is done necessary the accounts rendered of the foundations the fiscalization of the bills of the foundations, when private, obligatorily they are controlled by the public prosecution service. The System of Cadaster and Accounts Rendered (SICAP) it has for purpose to demonstrate the accounts rendered of the foundations. In the present study, SICAP was verified it is an instrument of accountability of private foundations of the District of Ribeirão Preto. With the analysis of the accounting data, as well as for interviews and for a detailed analysis of the system, it took place a case study, which cannot affirm that SICAP is an instrument of accountability of private foundations, when being considered the population taken for analysis.
 
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Publishing Date
2007-07-02
 
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