Accountability and social control: how the process works
نویسندگان
چکیده
Adopting an action research approach, this study presents the findings of analysis accountability and social control processes in place between local government (Municipal Health Office) Anápolis-Brazil Municipal Council. The different stages process entailed: observation plenary meetings, composition council, a group interview with council members training members. main results were tabling approval resolution defining template for reports drafting handbook guidelines on how to read analyze reports. Members health seen change their views concerning analyzing reports, new emphasis being quality connecting them planning information. In light Habermas’s perspective, authors question role intention implicit guidelines: are they opportunity empowerment/liberation or, contrary, instrument domination alienation?
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ژورنال
عنوان ژورنال: Revista de contabilidade e organizações
سال: 2021
ISSN: ['1982-6486']
DOI: https://doi.org/10.11606/issn.1982-6486.rco.2021.166382