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Accountability no regime próprio de previdência dos servidores municipais de diferentes estruturas institucionais

Author

Listed:
  • João Paulo de Oliveira Louzano

    (Universidade Federal dos Vales do Jequitinhonha e Mucuri (UFVJM))

  • Bruno Tavares

    (Universidade Federal de Viçosa (UFV))

  • Fabrícia Júnia de Oliveira Martins

    (Universidade Federal de Viçosa (UFV))

  • Thiago de Melo Teixeira da Costa

    (Universidade Federal de Viçosa (UFV))

Abstract

O presente trabalho tem por objetivo discutir como accountability normativa manifesta-se no Regime Próprio de Previdência Social (RPPS) com diferentes estruturas institucionais. Para o alcance dos objetivos deste trabalho, foi analisado um fundo previdenciário, um instituto de previdência e uma secretaria municipal. Na descrição dos dados, foi verificado o percentual de itens atendidos pelos RPPS do total possível para cada um dos constructos, sendo que os critérios não exigíveis à gestão de determinados RPPS não foram considerados no cálculo desse percentual. Os resultados apontam que, apesar de haver diferenças visíveis no desempenho das unidades gestoras dos RPPS aqui analisadas, as três alcançaram indicadores satisfatórios.

Suggested Citation

Handle: RePEc:ekm:cgpc00:v:24:y:2019:i:77:id:75891
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