Detalhes bibliográficos
Ano de defesa: |
2011 |
Autor(a) principal: |
Gomes, Rui Pereira
 |
Orientador(a): |
Galegale, Napoleão Verardi |
Banca de defesa: |
Não Informado pela instituição |
Tipo de documento: |
Dissertação
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Tipo de acesso: |
Acesso aberto |
Idioma: |
por |
Instituição de defesa: |
Pontifícia Universidade Católica de São Paulo
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Programa de Pós-Graduação: |
Programa de Estudos Pós-Graduados em Ciências Contábeis e Atuariais
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Departamento: |
Ciências Cont. Atuariais
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País: |
BR
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Palavras-chave em Português: |
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Palavras-chave em Inglês: |
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Área do conhecimento CNPq: |
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Link de acesso: |
https://tede2.pucsp.br/handle/handle/1479
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Resumo: |
Municipal budgets designed in a participatory manner are viewed by many scholars and politicians as a mechanism of improvement in exercise of democracy, and in this context, particularly in South America and Europe, have been adopted by several cities with political backgrounds, social and distinct economic, the Participatory Budget - OP, as a tool for inclusion of citizenship. Thus, the problem this study sought to determine how budgeting occurs in the cities of Braga in Portugal and Sao Bernardo do Campo in Brazil, aiming to identify the critical success factors common to the cases examined by exploratory and descriptive research documents, guided by multiple case study and subsidized by the literature review, field observation and interviews with managers in the municipalities of PBs. The survey took place from July 2010 to June 2011. The results showed that the OP of Sao Bernardo do Campo, which adopted the deliberative logic, has been ratified as an instrument of citizenship as a result of critical success factors that were identified as the political will of elected representatives, the engagement of the population and structure created to encourage citizen participation in all stages of the budget process. In Braga, which uses a consultative manner, despite the interest of the representatives, was not satisfactory developed a structure that supported the OP in all its phases, particularly in relation to the quantity of technical staff |