问责制和社会控制:流程如何运作

Q4 Business, Management and Accounting
A. Gonçalves, J. Bilhim, Ricardo Borges de Rezende, R. Gonçalves
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引用次数: 0

摘要

本研究采用行动研究方法,对地方政府(市卫生办公室)和巴西安波利斯市卫生委员会之间的问责制和社会控制程序进行了分析。行动研究过程的不同阶段包括:观察全体会议、分析理事会的组成、与理事会成员进行集体访谈以及培训理事会成员。主要成果是提出并批准了一项决议,确定了问责制报告的模板,并起草了一本手册,其中载有如何阅读和分析问责制报告的指导方针。卫生委员会成员改变了他们对分析报告过程的看法,新的重点是报告的质量以及将报告与规划信息联系起来。根据哈贝马斯的观点,作者质疑训练的作用和指导方针中隐含的意图:它们是赋予权力/解放的机会,还是相反的统治和异化的工具?
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accountability and social control: how the process works
Adopting an action research approach, this study presents the findings of an analysis of accountability and social control processes in place between the local government (Municipal Health Office) and the Anápolis-Brazil Municipal Health Council. The different stages of the action research process entailed: observation of plenary meetings, analysis of the composition of the council, a group interview with council members and the training of council members. The main results were the tabling and approval of a resolution defining a template for accountability reports and the drafting of a handbook with guidelines on how to read and analyze accountability reports. Members of the health council were seen to change their views concerning the process of analyzing the reports, the new emphasis being on their quality and on connecting them with the planning information. In the light of Habermas’s perspective, the authors question the role of training and the intention implicit in the guidelines: are they an opportunity for empowerment/liberation or, on the contrary, an instrument of domination and alienation?
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来源期刊
Revista de Contabilidade e Organizacoes
Revista de Contabilidade e Organizacoes Business, Management and Accounting-Organizational Behavior and Human Resource Management
CiteScore
0.50
自引率
0.00%
发文量
11
审稿时长
25 weeks
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