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Master's Dissertation
DOI
https://doi.org/10.11606/D.12.2003.tde-07112023-152352
Document
Author
Full name
Sandra Melo dos Reis
E-mail
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2003
Supervisor
Committee
Lima, Iran Siqueira (President)
Martins, Gilberto de Andrade
Parisi, Cláudio
Title in Portuguese
Análise crítica das transformações institucionais das agências federais de fomento ao desenvolvimento do nordeste e região mineira do nordeste (RMNe)
Keywords in Portuguese
Contabilidade
Instituições - Transformação
Políticas públicas
Abstract in Portuguese
O objetivo geral deste estudo consistiu em ampliar a compreensão sobre o processo de transformações institucionais em curso no âmbito das agências federais de fomento ao desenvolvimento das regiões Nordeste e RMNe. Com base na legislação federal e em relatórios e pareceres da Sudene e outros órgãos federais, foi realizada análise documental para extrair dados que permitissem identificar o contexto, o conteúdo e o processo da mudança. A análise dos dados indicou que foram implementadas mudanças significativas na estrutura e prioridades da autarquia que substituiu a Superintendência de Desenvolvimento do Nordeste (Sudene), mas o papel da nova agência restringiu-se à execução das políticas públicas e à administração do sistema de incentivos fiscais e financeiros, que foi também reformulado, criando-se o Fundo de Desenvolvimento do Nordeste, suprido por dotações orçamentárias, extinguindo-se o mecanismo anterior baseado em renúncia fiscal. Devido a inconsistências nas Medidas Provisórias e Decretos editados, tanto a nova agência quanto o novo fundo não se consolidaram, dando lugar a uma nova etapa no processo, representado pelas perspectivas de recriação da Sudene, retomando a discussão sobre a configuração do planejamento do desenvolvimento regional e sobre a coordenação, implementação e avaliação dos resultados das políticas públicas de fomento ao desenvolvimento.
Title in English
Critical analysis of the institutional transformations of federal agencies promoting the development of the Northeast and the Northeast region of Minas Gerais (RMNe)
Keywords in English
Accounting
Institutions - Transformation
Public policies
Abstract in English
The general aim of this study was to broaden the understanding about the institutional transformation process that is occurring in the sphere of federal development promotion agencies in the Northeast and RMNe. On the basis of federal legislation, as well as reports and opinions of the Superintendency for the Development of the Northeast (Sudene) and other federal organs, a documentary analysis was realized with a view to extracting data that would allow for the Identification of the context, the contents and the process of the change. The analysis of data indicated that significant changes were implemented in the structure and priorities of the agency that replaced the Sudene, but that the role of the new agency was restricted to the execution of governmental policies and the administration of the fiscal and financial incentive system, which was reformulated as well, creating the Development Fund of the Northeast, funded by budget donations, extinguishing the previous mechanism that was based on fiscal renunciation. Due to inconsistencies in the Provisional Measures and Decrees that were issued, both the new agency and the new fund did not become consolidated, giving room to a new step in the process, represented by the perspectives of recreating the Sudene, which resumes the discussion about the configuration of regional development planning and about the coordination, implementation and evaluation of the results of governmental development promotion policies.
 
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Publishing Date
2023-11-07
 
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