A. Gonçalves, J. Bilhim, Ricardo Borges de Rezende, R. Gonçalves
{"title":"问责制和社会控制:流程如何运作","authors":"A. Gonçalves, J. Bilhim, Ricardo Borges de Rezende, R. Gonçalves","doi":"10.11606/ISSN.1982-6486.RCO.2021.166382","DOIUrl":null,"url":null,"abstract":"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?","PeriodicalId":33933,"journal":{"name":"Revista de Contabilidade e Organizacoes","volume":" ","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2021-02-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Accountability and social control: how the process works\",\"authors\":\"A. Gonçalves, J. Bilhim, Ricardo Borges de Rezende, R. Gonçalves\",\"doi\":\"10.11606/ISSN.1982-6486.RCO.2021.166382\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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?\",\"PeriodicalId\":33933,\"journal\":{\"name\":\"Revista de Contabilidade e Organizacoes\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2021-02-10\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Revista de Contabilidade e Organizacoes\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.11606/ISSN.1982-6486.RCO.2021.166382\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q4\",\"JCRName\":\"Business, Management and Accounting\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Revista de Contabilidade e Organizacoes","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.11606/ISSN.1982-6486.RCO.2021.166382","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q4","JCRName":"Business, Management and Accounting","Score":null,"Total":0}
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?