Informação contábil para o controle social da Educação Básica no estado do Rio de Janeiro: estudo do Conselho de Controle e Acompanhamento Social do Fundeb/RJ no período de emergência de saúde pública da COVID-19

Abstract

In the Brazilian media, cases of embezzlement and corruption are announced. In this sense, it is clear that the inefficiency of Public Administration in Brazil creates an environment prone to misuse of public resources due to misconduct through corruption. These thousands of cases, in turn, generate dissatisfaction and revolt in society, which through its effort’s places more or less a third of its work, through taxes, at the disposal of the public administration, in favor of quality services. This revolt does not transform into an attitude in order to combat these problems, and one of the motivators of this passivity may be linked to the effects of education in our country, which faces challenges such as educational inequality, low quality of teaching, lack of resources, lack of investment in technology and innovation, adaptation to remote teaching, all of this amplified by the effects of the pandemic that caused large dropouts in schools and the illness of students and teachers. In this way, it is important to highlight how this discontent is transformed into action and in this way, the Social Control and Monitoring Council of Fundeb/RJ (CACS FUNDEB), provides joint participation between public administration and society representatives as a way of better allocation of resources made available by Fundeb, as well as avoiding embezzlement and corruption. Seeking to understand the relationship between social control and Accounting, in this dissertation the main objective was established to identify how accounting information can contribute to social control in public administration, using CACS FUNDEB as a case study.o achieve the objectives, the following secondary objectives were defined: discuss social control and Public Policy Management Councils; research the use of accounting information for social control; evaluate how accounting information contributed to education during the health emergency resulting from Coronavirus in RJ. Furthermore, a qualitative approach was chosen, as it is a descriptive and documentary study. The research was carried out by collecting data from various documents, such as opinions, minutes, legislation, recommendations, manuals, reports, financial statements, websites, open data, etc. which guided the duties and responsibilities, as well as describing how CACS FUNDEB operated. Data analysis will be based on Content Analysis (CA), based on the classification of categories, using Thematic Analysis by frequency as support, with the help of the Atlas Ti Tool. After the findings, there was an indication of an important participation of accounting information in all activities related to the council. Through control and participation of budgets and the realization of expenses through statements. As theoretical support, we used texts by Siraque (2005), Lima, Albuquerque and Scatena (2015), Carneiro (2002), Gohn (2001), among others. Furthermore, it was not clear whether the counselors had the technical training to deal with this information and Fundeb legislation. No serious problems related to the pandemic were noticed regarding the council's activities.