http://repositorio.ufc.br/handle/riufc/159 Fri, 10 Apr 2026 12:44:50 GMT 2026-04-10T12:44:50Z http://repositorio.ufc.br/handle/riufc/85676 Título: Programa de integridade e compliance: um modelo aplicável a municípios Autor(es): Michiles, Gabriela Menezes Campelo Abstract: The enactment of Federal Law No. 12.846/2013 and the recommendations of the Organization for Economic Cooperation and Development (OECD) served as driving forces for public institutions to implement integrity programs aimed at better serving the public interest. In this context, the general objective of this study is to analyze the activities, tasks, and processes required for the implementation of an integrity and compliance program in municipalities. The research is qualitative, documentary, and descriptive in nature, employing a case study of the Office of the Comptroller General and Ombudsman (CGM) of the Municipality of Fortaleza. Data collection was conducted through document analysis and interviews with 21 public servants involved in the program, and the information gathered was examined using content analysis. The interviews sought to capture perceptions regarding the implementation, effectiveness, and impact of the program, as well as to gather suggestions and recommendations for improvement. Additionally, based on a survey carried out among municipalities in the Metropolitan Region of Fortaleza, a model of Integrity and Compliance Program applicable to municipalities was proposed, grounded in the case study. The case study in Fortaleza’s CGM highlighted that, when properly structured, implemented in stages, and supported by senior management, an integrity and compliance program can transform organizational culture, promote transparency, and strengthen public trust. It also revealed that there will always be opportunities for improvements and adjustments to new policies and innovations within the cultural process of public integrity. The study concludes that implementing an Integrity and Compliance Program is not only a necessary measure for legal compliance, but also a strategic tool for improving public governance. Tipo: Dissertação Mon, 01 Jan 2024 00:00:00 GMT http://repositorio.ufc.br/handle/riufc/85676 2024-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/85630 Título: Características do conselho de administração e desempenho ambiental e social no mercado de capitais brasileiro Autor(es): Xavier, Ana Késia Alencar Abstract: The objective of this study is to examine the relationship between the characteristics of the board of directors (size, independence, and women's participation) and the environmental and social performance of Brazilian publicly traded companies. Additionally, the combination of environmental and social performance was employed as a measure of socio-environmental performance. The research is descriptive and documentary in nature, with a quantitative approach. The LSEG Workspace database (formerly Refinitiv) was used to collect and measure the variables. To achieve the proposed objectives, the following instruments were used: descriptive statistics, non-parametric mean comparison tests, correlation analysis, and regression analysis. The research covers the period from 2013 to 2023. The sample consists of 63 companies listed on the B3 S.A. – Brasil, Bolsa, Balcão, totaling 532 annual observations. The study advances the literature by individually analyzing the effects of board size, independence, and women's participation on the board on environmental and social performance, considering these dimensions separately and in aggregate. In light of Agency Theory, the results indicate that the board can be shaped by shareholders as a mechanism for aligning ownership and management. Larger structures with greater female participation favor long-term environmental and social performance, while independence acts primarily in the social dimension. The descriptive results indicate that (i) companies exhibit moderate levels of environmental, social, and socio-environmental performance, with medium-sized boards, moderate independence, and low female participation; (ii) in mean tests, larger boards are associated with better environmental and socio-environmental performance, independence is related only to social performance, and greater female participation is positively associated with environmental and socio-environmental performance. These findings reveal that the contribution of corporate governance to promoting sustainability is more associated with board size and female participation than with the independence of board members in these firms. The study offers relevant insights for investors and other stakeholders by indicating that the size and composition of the board of directors is not only a governance requirement but a factor capable of impacting the environmental and social outcomes of companies. Tipo: Dissertação Thu, 01 Jan 2026 00:00:00 GMT http://repositorio.ufc.br/handle/riufc/85630 2026-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/85566 Título: Inteligência artificial generativa na auditoria governamental: estudo de caso do ChatTCU no Tribunal de Contas da União Autor(es): Loureiro, Tibério Cesar Jocundo Abstract: Digital transformation in the public sector has driven the adoption of emerging technologies to enable greater efficiency and transparency in public management. In this context, Generative Artificial Intelligence emerges as a technology with the potential to optimize complex processes, including government auditing. This research aimed to investigate the factors influencing the acceptance of the ChatTCU solution by auditors of the Brazilian Federal Court of Accounts (TCU), based on the application of the Unified Theory of Technology Acceptance and Use (UTAUT), evaluating the following predictors: performance expectancy, effort expectancy, social influence, enabling conditions, trust and attractiveness of alternatives. ChatTCU is a virtual assistant based on generative AI to assist auditors in audit procedures and process preparation. However, the effective incorporation of this technology into government auditing activities depends on its acceptance by auditors, which motivated this research. The methodology adopted used a quantitative and descriptive approach, applying a structured survey to TCU auditors located at the agency's headquarters and regional units. The collected data were analyzed using exploratory factor analysis, multiple linear regression with bootstrapping, and the general linear model (GLM). The results showed that performance expectancy and trust are the factors that most strongly influence auditors' intention to use ChatTCU, while social factors and attractiveness of alternatives also have a positive influence, albeit more moderately. The research findings allow the TCU and other courts of accounts that also use the ChatTCU solution to better direct their efforts and strategies to expand the acceptance of AI technologies within the organization. Tipo: Dissertação Wed, 01 Jan 2025 00:00:00 GMT http://repositorio.ufc.br/handle/riufc/85566 2025-01-01T00:00:00Z http://repositorio.ufc.br/handle/riufc/85514 Título: Relação entre a aderência aos objetivos de desenvolvimento sustentável e o porte dos municípios cearenses Autor(es): Santos, Napoliana Rodrigues dos Abstract: The issue of sustainable development is a significant agenda, mobilizing various leaders through the creation and adoption of the Sustainable Development Goals (SDGs), which are set to be achieved by the 2030 Agenda. At the local level, municipalities stand out as a critical subject of study for analyzing performance within the Cities Sustainable Development Index - BR (IDS-BR). This study focuses on a comparative analysis between municipalities in the state of Ceará, exploring the fulfillment of the SDGs in light of regional particularities. The research selects Ceará’s municipalities with the highest and lowest IDS-BR scores, an indicator evaluated against the 17 SDGs. The general objective of this research is to investigate the relationship between adherence to the SDGs and the size of Ceará’s municipalities. Specifically, the study aims to: (i) identify SDG adherence (both individual and overall) in the 50 municipalities with the highest and lowest IDS-BR scores; (ii) describe the size of the sampled municipalities, considering population and revenue; and (iii) identify potential similarities and differences in SDG adherence (both individual and overall) considering the size of the 50 municipalities with the highest and lowest IDS-BR scores. This descriptive study adopts a mixed-method approach, combining qualitative and quantitative data, and utilizes secondary data sources. To achieve the proposed objectives, descriptive statistics, mean difference tests, cluster analysis, and correlation analysis were conducted. The study identifies the level of SDG adherence, both generally and individually, in the municipalities with the highest and lowest IDS-BR scores. The characterization of the sample municipalities in terms of size, considering population and revenue, enabled correlation analysis between the variables of interest. Finally, the study identified differences and similarities in SDG adherence based on the municipalities’ size, with the additional application of the boxplot tool. The analyses conducted on the sample of Ceará’s municipalities conclude that depending on the size, municipalities face certain individual challenges regarding SDG adherence, while other challenges are common across the studied municipalities, underscoring the need for more public policies and targeted actions for the fulfillment of the 2030 Agenda. Tipo: Dissertação Mon, 01 Jan 2024 00:00:00 GMT http://repositorio.ufc.br/handle/riufc/85514 2024-01-01T00:00:00Z