Marcelo David Davis
State University of Rio de Janeiro.
Senior Officer at Brazilian Navy, Brazil
E-mail: marcelodavis@gmail.com
Esdras Carlos de Santana
Federal University of Rio de Janeiro.
Senior Officer at Brazilian Navy, Brazil
E-mail: esdrascarlos@ig.com.br
Maria de Fátima Bandeira dos Santos
Federal University of Rio de Janeiro.
Senior Officer at Brazilian Navy, Brazil
E-mail: mariafatimasanto@hotmail.com
Renato Santiago Quintal
State University of Rio de Janeiro.
Senior Officer at Brazilian Navy, Brazil
E-mail: rsantiago79@hotmail.com
Jorge Luiz Tesch Santos
Middle Officer at Brazilian Navy, Brazil
E-mail: jorginhotesch@hotmail.com
Submission: 20/05/2016
Revision: 03/06/2016
Accept: 10/06/2016
ABSTRACT
The subject of this article is to explore what are the
possibilities and limitations of the use of a computerized system of executive
dashboards to evaluate the providing military service organizations economic
performance. This research is classified as qualitative, non-experimental,
exploratory, bibliographic, documentary and case study. The main findings are
associated with the fact that the use panel indicators allowed for more accurate
monitoring, and in the shortest time, the performance of these organizations; viewing
the most current and critical of their economic situation, allowing the
identification and timely recommendations corrections; integration of
information in a data platform safer; creating historical series for the
preparation of studies and works with applications in Brazilian Navy and
academia, and finally, facilitating the reading of the indicators for the use
of new graphics and images in metrics representation.
Keywords: Public Management. Armed Forces.
Management Control. Indicators. Efficiency
1. INTRODUCTION
Nowadays, as a result of developments throughout the
twentieth century the concept of efficiency in public administration is closely
related to the quality of service, as well as the optimization of use of public
funds, passing even the expressly stated in the Republic Constitution with the
Constitutional Amendment 19/98, known as Administrative Reform.
In this context, the Brazilian Navy Financial
Directorship, as the Brazilian Navy Sector Accounting, envisioned the necessity
to implement a corporate system for planning, evaluation and control of the
providing military service organizations with the purpose of guiding and
monitoring the performance of those organizations and improve the process of
cost accounting.
Result of a partnership agreement between the
Directorship and Alberto Luiz Coimbra Institute for Graduate Studies and
Research in Engineering at Federal University of Rio de Janeiro, the system was
developed Executive Dashboard, which access occurs in a virtual environment
through the link provided in Directorship’s webpage. This system comes with the
fixed idea of ensuring that the information transmission is made in a more
effective and organized way. In short terms, there is the prediction of the
occurrence of initial spending on training programs for system operation. Next,
it will be necessary the disclosure of the system functionalities, as well as
the benefits of its use by the High Naval Administration.
The purpose of this paper is to verify what are the
possibilities and limitations of the use of a computerized system of executive
dashboards to evaluate the economic performance of providing military service
organizations. The paper consists of the following sections: theoretical
reference, research methodology, analysis and discussion, and closing remarks.
2. THEORETICAL REFERENCES
This section is divided into five subsections. The first
will address the evolution of the state in the twentieth century; the second
one will focus on the principle of efficiency in the public sector; the third
will address the providing military service organizations systematic in the
Brazilian Navy; the fourth will comment on the role played by the Brazilian
Navy Financial Directorship in the control of these organizations; and last
section will deal with the performance evaluation tools identified in the
literature:
2.1.
The
State evolution in the twentieth century
A retrospective examination of the international monetary
system after the Second World War shows that the Bretton Woods enabled the
creation of an institutional arrangement which enabled an era of great
prosperity of capitalism, in spite of leaning more to the American proposition.
The Bretton Woods system led predictability to capitalists’ decisions and made
possible the achievement of extremely favorable economic results.
This was thus an international monetary arrangement that
under American control allowed the reconstruction of European and Japanese
industries, peripheral industrialization and development of independent
national economies. In this context, it is worth nothing that without this
monetary system hardly the golden age of capitalism would have occurred
(OLIVEIRA; MAIA; MARIANO, 2008).
The heyday of post war and social democratic hegemony of
1960s in a form defined as Fordist production. Therefore, the crisis of social
democracy in the 1970s was the materialization of the collapse of Fordism modes
of regulation as a result of the crisis of Fordist production. It is necessary
to emphasize that Fordism was based on the mass production of homogeneous
products, using a rigid assembly line technology, with specialized machines and
formatted working lines. Thus, it was possible to manage an increase in
productivity through economies of scale, as well as the disqualification, work
intensification and homogenization (CLARKE, 1991).
Throughout the first years after World War II, the States
effectively programmed monetary and fiscal policies and positioned near full
employment by more extensive time interval already hit by capitalist economies.
Additionally, prosperity related to sustained full employment was more widely
shared throughout the population than in any previous boom phase.
The golden age of capitalism after World War II was based
on a hegemonic position of the USA, which maintained their own economy close to
full employment and allowed their trading partners reached considerable
surpluses to offset, even partially, the incomes of USA’s capital. This
hegemonic position has been overthrown by the import policy in the setting of
wars, armies based abroad and grant the defense efforts of others (MINSKY,
1994).
From the viewpoint of geopolitics of oil after Second
World War, we observe three standards of international market regulation. The
first one takes place from 1945 to 1973 and was characterized by the consolidation
of U.S. hegemony in the Middle East and the market leadership of the major
North American oil companies.
The second goes from 1973 to 1985 and had its beginning
marked by the First Oil Crisis, characterized by disruption of the existing order
for almost thirty years in the context of the impact of the international
monetary system crisis post Bretton Woods and of the U.S. defeat in the Vietnam
War, as well as failed attempts at reordering the market, especially the
Iranian Revolution of 1979. Finally, since 1985, there is a new system of
regulation of international oil market, characterized by its financing and a
scenario marked by the resumption of American hegemony (TORRES FILHO, 2004).
In the 1970s, there was a transition of thirty golden
years of capitalism (1948-1977) for capitalism led by financial sector. The
golden era was characterized by regulated financial markets, financial
stability, robust rates of economic growth and the reduction of inequality. In
the years of neoliberalism was observed just the opposite: reduction of growth
rates; rapid increase in financial instability and increased socioeconomic
inequality.
The collapse of the Bretton Woods system, financing and
conservative counter revolution promote a new economic arrangement. In the USA,
with Ronald Reagan victory in the presidential elections, there was the rise to
power of a political coalition advocate of neoliberalism. In the 1970s,
neoclassical macroeconomics replaced the Keynesian and the models of growth
replaced the development economics.
Neoclassical economists (Milton Friedman and Robert
Lucas), from Austrian School (Friedrich Hayek) and the School of Public Choice
(James Buchanan) gained influence and built neoliberal ideology from the
foundations of the old ideas of laissez-faire and a mathematical economics
which provided scientific legitimacy to the new creditor. Desiring explicitly
reduce indirect salaries as from the flexibility of the ideas of labor
protection. It was attempted to also decrease the size of the state apparatus
and deregulate all markets, especially the financial (BRESSER-PEREIRA, 2010).
In November 1989, the United States capital hosted a
meeting between officials of the USA government and international financial
institutions based there - International Monetary Fund, World Bank and
Inter-American Development Bank - specialized in Latin American area. The
purpose of the meeting purpose was to conduct an assessment of the economic
reforms implemented in the region. In order to reporting the experience of
their countries, were also present distinct Latin American economists.
At the end of this meeting is that it would give,
subsequently, the informal designation of "Washington Consensus".
Despite the academic format and without deliberative essence, the meeting would
allow the opportunity to coordinate actions by entities with a relevant role in
these reforms. Therefore, despite its informal nature, would eventually have a
symbolic significance, broader than many official meetings in regional
multilateral forums.
The relevance of the Washington Consensus is the fact
that aggregates, in an integrated set, sparse elements from different sources,
sometimes directly from the U.S. government, at other times its agencies, the
International Monetary Fund or the World Bank. It was not talked about new
formulations in the Washington Consensus, but simply noted, with approval, the
extent of the enforcement of policies already recommended, at different times,
by different agencies (BATISTA, 1994).
With the advent of the Berlin Wall fall, there was brief
reading of the meaning of the end of the cold war, noting in a precipitated
form the emergence of new international order, an unquestionable Pax Americana, which would be
inevitable adapt. It was accepted the triumph of the market economy and
democracy (BATISTA, 1994).
In the early 2000s, new determinations of capitalism go
to the deterioration of labor relations, in a capitalists' effort from to
retain its profit rate, which are inserted in the midst of consolidation of
neoliberalism as a theoretical and ideological framework of capitalist
hegemony, manifesting in specific ways, seemingly unconnected to each other,
but actually express the changes planned by capitalists to remain in the field
of production process and social reproduction (CARVALHAL, 2001).
2.2.
The
Principle of Efficiency in the Public Sector
In this post-modern context, of privatization, State
inefficiency, bureaucratization, arises Constitutional Amendment 19/98 bringing
the principle of efficiency. This Amendment was responsible for the
implementation of State Reform. According the teachings of Carvalho Filho
(2012):
With the inclusion, the Government intends to confer
rights to users of various services provided by the Administration or by
private delegate and set effective obligations for service providers. It is not
difficult to notice that the inclusion of this principle reveals the society
discontent about his former impotence to fight against the poor performance of
many public services, which uncountable loss already caused to the users.
Indeed, such services being provided by the State or their private delegates,
it was always inaccessible to the users effective ways to secure their rights.
The few ones were insufficient or innocuous to solve the irregularities
committed by the Government in execution of public services (CARVALHO FILHO,
2012, p.29).
With the democratization of the country, citizens
increasingly begin to fight to see their rights effected, requiring the state
that public services are provided with the utmost speed and efficiency. Di
Pietro (2000) conceptualizes public service as: “all material activity that the
law assigns to the State to exercise it directly or by private delegate, aiming
to concretely satisfy the collective needs, under full or partial legal regime
of public law”. Thus is born the dogma of efficiency, bringing the question of
whether such efficiency should really even be achieved at any cost. By
appropriate, it should bring forth teachings Carvalho Filho (2012):
Efficiency is distinct from the efficacy and
effectiveness. Efficiency transmits sense related to the way in which it
processes the performance of administrative activity; the idea is related,
thus, to agent conduct. On the other hand, efficacy is related with the means
and instruments used by agents in the exercise of their duties in the
administration; here the sense is typically instrumental. Finally,
effectiveness is focused on the results obtained by the administrative actions;
accentuate in this aspect the objectives positivity (CARVALHO FILHO, 2012,
p.31).
The above theme is very present in certain organs of the
public sector where there is the idea of efficiency at any cost, where the
public official is well rated if he can perform many procedures in a minimum of
time. However, the doctrine ask yourself about the quality of care and if this
efficiency would really be a dogma to be pursued at any cost.
Actually, what one wishes is just a quality in the
State's response, an excellence in the provision of administrative function,
which shows that the efficiency cannot be an absolute issue, because an
analysis of other issues that are at stake is required along with the principle
of efficiency.
And it is exactly this scope that characterizes the
efficiency. The efficiency mentioned here means exactly the quality of service
and is linked to the idea of economy of resources and time, as well as to
optimize them.
2.3.
The
providing military service organizations
In the context of efficiency, in the mid-90s was deployed
providing military service organizations systematic within the Brazilian Navy,
system that had as its main function the control and measurement of the costs
of these organizations (BRASIL, 2008).
At that time one had the following situation: a) constant
financial deficits of these organizations; and b) lack of other economic and
equity positions that enabled the identification and correct assessment of the
various activities undertaken in these organizations (BRASIL, 2008).
Due to these factors, the need to create a system with
the following characteristics emerged:
a) the effective notion of all operating expenses of these organizations,
separated into direct and indirect costs production/service delivery, expenses
generated by administrative activities, and losses; and
b) the assets control, in other words, perfect knowledge of financial
resources, understanding of billings made and stocks turnover. The Brazilian
Integrated Financial Administration System and Cost Accounting, by adopting the
absorption costing, were the tools chosen in order to make the operation of
this new system.
The providing military service organizations system is
characterized by their military organizations that provide services to other
military organizations and occasionally to other institutions of public and
private sectors in the following areas: industrial, scientific and technical,
and hospital; charging the market price for services rendered, based on
spending by it incurred (BRASIL, 2008).
It should be noted that these organizations are
non-profit organizations, since this would represent an unnecessary encumbrance
of their main "customers" that are own Brazilian Navy organs, earning
just enough to cover their expenses, as stipulated in the internal Navy rules.
Again, the caveat is that these organizations are authorized to charge the
market price when contracted by entities outside the Navy.
The main obstacle encountered in the implementation of
this system was the need for a change in organizational culture. It is
incontestable that each change requires a certain time in order to break some paradigms
and consolidate the new management culture.
Costs are management indicators that serve to point
dysfunctions or evaluate activities. To keep an activity, it is necessary know
all the values involved and that imply its maintenance and, for this reason,
decide for its continuation or not. Undeniably, such a decision is not based
solely on spending, but also for strategic reasons. On several occasions it
becomes necessary to maintain certain organizations, or some sectors, even
underfunded, due to its importance, which does not preclude the relentless
pursuit of excellence in order to meet the efficiency and economy principles.
Periodically, Brazilian Navy Financial Directorship reforms
visits to providing military service organizations. These visits enable finds
that the main shortcomings are due to management problems, more specifically
these organizations inability to delineate their production processes and
improve them. This situation ends up being evidenced by the results achieved by
these organizations, especially with regard to the aspects of productivity and
quality of services.
Hence, it is imperative that providing military service
organizations prioritizes the pursuit of management excellence, adopting
measures that allow optimizing the application of its human and material
resources, measures that effectively lead to the production of a good financial
and economic performance.
2.4.
The
role of Brazilian Navy Financial Directorship in providing military service
organizations control
The Brazilian Navy Financial Directorship integrates the
Internal Control System of the Brazilian Navy, and aims to manage the
activities related to Financial Management, Accounting and Payment of Staff in
Navy.
That Directorship, while Sectorial Organ of Accounting in
Brazilian Navy, promotes technical guidance of providing military service
organizations and seeks constantly updating rules governing the Cost Accounting
in Navy, besides stimulating research issues that contribute to the improvement
of that systematic.
In this context, that Directorship realized the growing
need to implement an enterprise system for planning, evaluation and control of
providing military service organizations aiding in the systematic evaluation of
their performance and the generation of information for decision making of
these organizations and consequently the Navy.
The proposed project implementation is consistent with
the that Directorship strategic planning, which provides improvement of the
existing planning methodology, evaluation and control of providing military
service organizations aiming to guide and monitor the performance of those
organizations and improve the cost accounting process. This proposal is
consistent with the character finalistic - efficiency control and administration
of results - conferred by the Brazilian Federal Constitution of 1988 to the
Public Administration.
2.5.
Performance
Evaluation
To defend the relevance of measuring organizational
performance, Fernandes (2004) highlights three main reasons: (1) one can only
manage what one can measure; (2) solely,
financial indicators are not sufficient to supply managers with the information
they need due to the fact that they are "historically oriented"; (3)
the current environment requires a more complex and comprehensive database
system than that is currently provided
According to Certo and Peter (1993), “process control is
exercised by measuring, comparing the real with objectives and goals, and
implementation of corrective actions when necessary”. Such procedure aims to
ensure that the company's evolution would be given as planned, and it would
alert the managers for possible deviations from the predetermined path. The
primary role of indicators in strategic management is to understand how the
action plans are evolving and measure the results obtained by these elaborated
plans to achieve each specific objective of the organization's strategic
planning.
Thus, the performance evaluation can be envisioned as
identification and measurement of the actions that the organization managers
perform during a given period. Performance evaluation aims to diagnose and
analyze the performance and indicators of an organization within a timeline.
This assessment allows obtaining a more reliable feedback of reality to the
organization leaders, based on solid and tangible information, assisting them
in decision making.
3. METHODOLOGY
According to the nature of the data, this study is
classified as qualitative. for the more
general goals, it can be classified as exploratory, since it aims to provide
greater familiarity with the problem in order to make it more explicit. The
study also includes bibliographic and documentary research. Furthermore, the
research can be classified as a case study. Data is collected from the
Brazilian Navy Financial Directorship.
4. ANALYSIS AND DISCUSSION
Few (2006) analyzed different panels about various areas
and made by different organizations and concluded that a dashboard is a
display of information that is the most
important and necessary to achieve one or more objectives, consolidated and
arranged on a single screen so the information can be monitored at a glance.
The traditional reporting systems only serve as
instruments for evaluating historical facts, which is accomplished through
comparative tables between what is planned and the actual results. The
Executive Dashboard system provides a pictorial representation of business
performance across the organization, allowing summary in only one page, large
volumes of data very succinctly, and enabling managers to compare results and
make decisions more accurately and quickly of the company situation, representing a valuable tool since
planning up to evaluation of results achieved. The Executive Dashboard is a set
of indicators presented with optimized view over the entire management of an
organization.
This is a tool designed to be a great facilitator of
decision making. It was created to enable managers to have access
systematically the most relevant information on organizational performance of
an institution, i.e., the history of its activity. All the information that is
stored in the databases of the organization does not have much use if you do
not know how to present it to the respective decision makers of the
institution.
Dashboards provide immediate information about business
performance across the organization, generated for managers and executives who
need an overview of the business and consider paramount to have an intuitive
and timely view of the strategic, financial, and operational data. They can easily emphasize areas with low
performance, because dashboards are modular, being, also, possible to compare
dates and different sectors and make decisions about them quickly, without the
necessity to flip through unreasonable amounts of reports.
Thus, the dashboard is a computerized system that allow
monitoring of the providing military service organizations economic
performance, through the transformation of the indicators in charts and graphs
generated from information from, mostly, from management accounting and
Brazilian Integrated Financial Administration System in a single document.
There are some great advantages in using dashboards:
monitor the performance of the leading indicators; promote information
visualization in a intelligent way; conquering the recipients to the monitoring
process; increase transparency in the reporting of results; increase the
audience with internal performance access; simplify the process of monitoring,
besides being relatively inexpensive method.
There are several benefits associated with systematic
communication of the results obtained during a certain period of time,
nevertheless they are global or simply
results from an organic unity.
The dashboard is responsible for disseminating the main
indicators of the organization, which is done quite succinctly, usually in only
one page. Being a limited space requires that, in its parameterization, the
organization must be able to select the main information of the secondary. –
don’t understand the sentence
However, the indicators set selection that will configure the dashboard to the
detriment of others does not mean that they will be summarily discarded. There
may be several dashboards at different levels of information depth.
Whenever an organization prepares this task, there is a
large array of information that is considered essential and therefore must
appear in the dashboard. Only after the
execution the user can check if the
dashboard already contains all the necessary information, if it can still get
more information or if, instead, already has more information than necessary.
The dashboard has a great concern of certifying that the
transfer of the information to be placed in the most effective way as possible.
It’s effectiveness is not only to ensure that the final recipient would be able
to have clear and immediate access to information. It is also important that
the information is organized in a
coherent way, exposing the most relevant aspects and relating data to allow
consistent analyzes, so that the manager be able to obtain information
essential to the identification of more efficient actions.
At the opposite extreme to the dashboard are the
traditional reports, extensive, with too much information, unable to
communicate and transfer clear and fast the information which the manager
needs. Beforehand, the report's recipient knows that will have to spend
considerable time in order to analyze and subsequently get to take a decision
based on this document, that is, know that he can hardly, within minutes, get a
clear, objective and integrated point of situation.
The application of dashboard design is clearly a critical
success factor, both to enhance the effectiveness of communication both to
captivate recipients to use this tool. The design is responsible for giving to
the dashboard simplicity, clarity and elegance. These are significant aspects
for the dashboard be a tool capable of grabbing the attention of potential
users. Furthermore, there are other factors that contribute to its acceptance
as the inclusion of information that really interests to users, allowing them
to be increasingly able to take timely and consistent decisions about the
situation with the organization in real time.
Within the Navy, are glimpsed as key benefits: (1) more
accurate monitoring, and in a shorter time, of providing military service
organizations performance; (2) visualization most current and critical of these
organizations Economic situation, enabling identification and timely
recommendations for corrections; (3) integration of information in a more
secure data platform; (4) creation of historical series for preparation of
studies and works with applications in Navy and academia; and (5) facilitation
the reading of indicators for the use of new graphics and images in the
representation of the metrics.
Ahead of accomplishment of the computerized system, data
extraction was performed by analysts, who extracted and manually put them in
excel spreadsheets. With the advent of this joint research work, the system
automatically performs the extraction of these data from Brazilian Integrated
Financial Administration System in ".txt" files, and promotes direct
sending to your database, minimizing the occurrence of errors and optimizing
the work and time spent on this task, besides being a data platform endowed
with greater security. Ultimately, it is planned to establish a pattern of
management and performance analysis to ensure homogeneity in the overall
treatment of information necessary for the making of rules and standards more
reliable analysis to Brazilian Navy (QUINTAL; SANTOS; DAVIS; SANTANA; SANTOS,
2014).
The require of a corporate model for performance
analysis, compelled Brazilian Navy Financial Directorship to attempt a model
that could be deployed and used internally and afterwards employed in
other Brazilian Navy Specialized Directorships. The formalization of the
partnership with Alberto Luiz Coimbra Institute for Graduate Studies and
Research in Engineering at Federal University of Rio de Janeiro enabled the
consolidation of a standard of management and performance analysis to assure
homogeneity in the overall treatment of information necessary for the
formulation of rules and standards more reliable analysis to Brazilian Navy (QUINTAL;
SANTOS; DAVIS; SANTANA; SANTOS, 2014).
Consequently, the implementation of a standardized
approach of controlling internal processes culminated in the development of a
model of management information provided with quality and reliability,
following from the use of modern techniques of extraction, processing and
storage of data (QUINTAL; SANTOS; DAVIS; SANTANA; SANTOS, 2014).
This process aims to meet the changing needs of the
population, as explained in Section 2.2 of this paper, for new quality services
and transparent provided by the Government, result of an entire political
developments in contemporary society.
5. CLOSING REMARKS
The purpose of this paper is to verify what are the
possibilities and limitations of a computerized system of executive dashboards
application to evaluate the economic performance of RMOS. To conduct this
study, reports and other documents components of physical and digital
collections of Brazilian Navy Financial Directorship were accessed, especially
those related to Rendering Military Organizations of Services (RMOS) managed by
that Sector
The results show a significant improvement in the
information quality, especially those relating to the monitoring of
information, the visualization of the economic-financial situation of the
organizations supported, the integration of information, and the establishment
of a historical series. These are
functionalities that enable the provision of a better service to organizations,
as well as to provide the population information with greater transparency
about the quality of public spending on these activities.
This research has limitations related to the fact the
search results are restricted exclusively to the case studied, being impossible
to generalize with government other organs of, which would require specific
monitoring and evaluation of those organizations. This fact does not preclude
future research and it could be recommended in other organs of government in
order to assess the level of acceptability of data generated by computerized
systems of this nature by the decision makers of those organs.
6. ACKNOWLEDGMENT
The authors thank the illustrious referee of the
Independent Journal of Management & Production by the criticisms and
suggestions made to the text of the original version.
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