Brazil Workshop on accounting, accountability and service delivery

Social Sciences
Monday 15th (00:00) - Friday 19th April 2013 (00:00)
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From 15-19 April, the University of São Paulo (Ribeirao Preto campus) and the University of Birmingham are collaborating in a one week workshop which considers the development of new approaches to public accountability and accounting in service delivery. On the USP side the programme is being organised by Professor André Carlos Busanelli de Aquino of the Faculty of Economics, Business Administration and Accountancy of. Participating on the UoB side are Professor Ron Hodges (Accounting and Finance), Professors Richard Batley , Professor Paul Jackson and Simon De-Lay (International Development).

Objectives of the Event

Four conferences with thematic discussions will take place between 15 - 18 April, around:

  • Efficiency of state procurements
  • Accountancy of public-private partnerships
  • Decentralisation and local governments.

The fourth day is reserved to the proposition of a project for development of the management of local governments, always flanked by the instruments of planning and control, as well as the adoption of the New Accountability to the Public Sector, as a way to improve spending and accounting.

This event is the beginning of an agenda of comparative studies in the thematic intersection between public sector reforms, accountability and public governance. This is made possible through the cooperation between the University of Birmingham (IDD) and the University of Sao Paulo (FEA-RP, FDRP, EACH).


One of the challenges of the new public administration is to maintain the efficiency of the procurement of services with private enterprises and agents. Brazil promises an intense agenda of procurements for infrastructure and services in various models (PPP, OSS, concessions). The value of such contracts and the economic impacts of such forms of accountancy for the government and the private sector still lack a careful discussion.

Another challenge of the public administration is to develop local governments to work in consonance with new paradigms of goal based management, improving the quality of public expenditure, increasing the society’s participation and accountancy. These initiatives are already being implemented at the federal and state level and must be disseminated to cities and councils. It has recently been turned compulsory to adopt the Brazilian Norms for Accountancy Applied to the Public Sector not only will demand the revision of accountancy procedures but will also allow for budgetary information to become instruments for a more efficient public management.

The federal government, through its Ministries for Planning, Budget and Management and Revenue and Taxes are already endeavouring to improve public management, including the adoption of mechanisms to convene results, bounded in a unified managing of performance and improvement of the management of the Union’s housing possessions. In the same direction that the Ministry of the Cities goes to strengthen the cities in planning and management of urban services, the mentioned ministries look forward to promote the dissemination of management technology for the promotion of efficient allocation in local governments.

The research in Accountancy and Management of Public Policies can contribute to promote discussions about the adoption of those instruments in consonance with new accountancy norms. Moreover, they can also conduct to direct the decentralization of the central state functions and the participation of an organized society on the democratic state, by the use of accountability mechanisms.


15th April

10:00 Welcome to FEARP

Presentations: "Accountability e contratação de serviços"

  • Prof. Richard Batley (UoB) - 14:00-15:30: "Accountability e contratação de serviços"
  • Dr. Marcelo Barros Gomes (TCU) - 15:30 - 16:00 - "Estudo comparativo sobre prestação de contas de governo (OCDE)"
  • Dr. Marcos Vinicius Braga (CGU) 16:00 - 16:30

Debatedores: Profa. Cecilia Olivieri (EACH), Prof André Aquino (FEARP)

16th April

10:00-12:00 FEARP International Office present information about USP. Paul Jackson presents UoB

Presentations: "Contabilidade e Parceiras Público-Privadas"

  • Prof. Ron Hodges (UoB)- 14:00-15:30: "Contabilidade e Parceiras Público- Privadas"
  • Prof. Francisco Anuatti (FEARP) 15:30 - 16:00 “Caso Metrô SP”

Debatedores: Prof. Dr. Vinicius Martins (FEARP), Sr. Anderson Peixoto Jardim (PPP-ES), Sr. Bruno Pires Dias (PPP-ES)

17th April

10:00-12:00 Research Seminar, Researchers from UoB and FEARP will share ideas about their research projects and interest.

Presentations:  “Descentralização e Finanças Públicas”

  • Prof. Paul Jackson (UoB) 14:00 – 14:50 "Descentralização e Sustentabilidade de Governos Locais”
  • Prof. Simon DeLay (UoB) 14:50 – 15:40 "Finanças Públicas e Descentralização"
  • Dra. Selene Nunes (STN) 15:40 – 16:30 “LRF e NBCASP”

Debatedores: Profa. Ana Carla (FDRP), Prof. Ricardo Cardoso (EBAPE/FGV

18th April

10:00-12:00 2nd Research Seminar

Workshop: “Existiria um Programa de Desenvolvimento de Governos Locais no Brasil?”

  • Prof. Klenio Barbosa (EASP/FGV) 14:00 - 14:30 “Infraestrutura e Crescimento Econômico”
  • Dr. Luis Otávio (Unesco Brasil) 14:30 - 15:00 - “A UNESCO no Brasil”
  • Dr. Renato Pires (Secretaria Planejamento Ribeirão Preto) 15:00 - 15:30

19th April

10:00-12:00 1st workshop evaluation and 2nd workshop programme

Further information

The workshop can be followed at:

The presentations to be made at the event are at :