Auditing Government-nonprofit Relations in the Brazilian Post-reformist Context

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Bibliographic Details
Main Author:	Alketa Peci
Format:	Artículo científico
Language:	en
Published:	Associação Nacional de Pós-Graduação e Pesquisa em Administração 2012
Subjects:	Administración y Contabilidad reform Control theory of audit explosion superior audit institutions (SAIs)
Online Access:	Acceder al recurso
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author	Alketa Peci
author_facet	Alketa Peci
contents	Auditing Government-nonprofit Relations in the Brazilian Post-reformist Context Alketa Peci Luciano Quintella Ricardo Lopes Cardoso Administración y Contabilidad reform Control theory of audit explosion superior audit institutions (SAIs) Recent decades have been marked by a rising interaction between the State and nonprofits in order to address increasingly complex public issues. Government-nonprofit relations were guided by a complex and diverse legal framework, that transformed not only the implementation of public policies, but also the auditing practices and control of such relations. Previous studies have shown the influence of NPM reforms in auditing practices and institutions, of particular interest to this research is the Theory of the Audit Explosion (TEA). This paper analyzes the control of government-nonprofits relations, under the perspective of the TEA, specifically trying to comprehend if there is a causal relationship between the growth of government-nonprofit relations and the audit explosion in the Brazilian context, as predicted by the theory. A field research, based on documentary data and interviews, was undertaken in three Brazilian SAIs. The conclusions highlight the limitations of the explanatory capacity of TEA in Brazil. Although a formal audit explosion was observed, as predicted by TEA, there are substantive barriers to the audit explosion. This is mainly due to the organizational and institutional aspects related to governmental fund transfer entities. Such problems reflect the poor quality of the partnerships themselves and might be a consequence of political variables such as the spurious relationships of some parliamentary members or public employees with partner NGOs. 2012 artículo científico 1807-7692 https://www.redalyc.org/articulo.oa?id=84123767002 en http://www.redalyc.org/revista.oa?id=841 BAR - Brazilian Administration Review application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração BAR - Brazilian Administration Review (Brasil) Num.4 Vol.9
format	Artículo científico
id	redalyc_84123767002
language	en
publishDate	2012
publisher	Associação Nacional de Pós-Graduação e Pesquisa em Administração
spellingShingle	Auditing Government-nonprofit Relations in the Brazilian Post-reformist Context Alketa Peci Administración y Contabilidad reform Control theory of audit explosion superior audit institutions (SAIs) Auditing Government-nonprofit Relations in the Brazilian Post-reformist Context Alketa Peci Luciano Quintella Ricardo Lopes Cardoso Administración y Contabilidad reform Control theory of audit explosion superior audit institutions (SAIs) Recent decades have been marked by a rising interaction between the State and nonprofits in order to address increasingly complex public issues. Government-nonprofit relations were guided by a complex and diverse legal framework, that transformed not only the implementation of public policies, but also the auditing practices and control of such relations. Previous studies have shown the influence of NPM reforms in auditing practices and institutions, of particular interest to this research is the Theory of the Audit Explosion (TEA). This paper analyzes the control of government-nonprofits relations, under the perspective of the TEA, specifically trying to comprehend if there is a causal relationship between the growth of government-nonprofit relations and the audit explosion in the Brazilian context, as predicted by the theory. A field research, based on documentary data and interviews, was undertaken in three Brazilian SAIs. The conclusions highlight the limitations of the explanatory capacity of TEA in Brazil. Although a formal audit explosion was observed, as predicted by TEA, there are substantive barriers to the audit explosion. This is mainly due to the organizational and institutional aspects related to governmental fund transfer entities. Such problems reflect the poor quality of the partnerships themselves and might be a consequence of political variables such as the spurious relationships of some parliamentary members or public employees with partner NGOs. 2012 artículo científico 1807-7692 https://www.redalyc.org/articulo.oa?id=84123767002 en http://www.redalyc.org/revista.oa?id=841 BAR - Brazilian Administration Review application/pdf Associação Nacional de Pós-Graduação e Pesquisa em Administração BAR - Brazilian Administration Review (Brasil) Num.4 Vol.9
title	Auditing Government-nonprofit Relations in the Brazilian Post-reformist Context
topic	Administración y Contabilidad reform Control theory of audit explosion superior audit institutions (SAIs)
url	https://www.redalyc.org/articulo.oa?id=84123767002

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