Programa de Pós-Graduação em Ciências Contábeis
Permanent URI for this communityhttps://repositorio.ufrn.br/handle/123456789/23372
Browse
1 results
Search Results
Master Thesis Análise dos determinantes de desempenho da gestão de precatórios e requisições de pequeno valor no âmbito do Tribunal de Justiça do RN(2017-04-07) Ferreira, Daniel Augusto Celestino; ; http://lattes.cnpq.br/3783480339573449; ; http://lattes.cnpq.br/1975836127153785; Melo, Clayton Levy Lima de; ; http://lattes.cnpq.br/3592016274832763; Pereira, José Matias; ; http://lattes.cnpq.br/5838194984225945The objective of the study is to analyze factors that characterize and influence performance in the management of precatórios. In order to achieve this, a theoretical-empirical model was defined that would allow to explain the relationship between operational variables (the Magistrate's Training, the Number of Servers, the Quantity of Assessments, the use of IT Tool, the implementation of Extension Project, Transparency and Payment Month) and the performance (quantity of payments) of the management of precatórios. The research is characterized as a case study, and it is carried out with data from the Precautionary Division of the Court of Justice of Rio Grande do Norte from the years 2012 to 2016. The results demonstrate that the payments of precatórios and RPVs take approximately, four times as long as it should. And that the variables payment month, training of the magistrate and the use of IT tool, are the ones that most influence in this performance, being the month of payment the most relevant, suggesting that the discharge of judicial debts is subject to the level of social interest Which the public manager attributes to them, so that their budgeting tends to be a secondary concern, demonstrating that the political factor may influence jurisdictional decisions.