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A Dimensão Ética na Gestão Financeira: a sua importância para a definição do perfil de competências específicas do oficial de Administração Militar
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Abstract(s)
Numa actualidade em quea competitividade exige às empresas maior eficácia e eficiência,e em quea crise parece abranger todos os sectores,notícias de empresas a fecharetemas como a ética e a conduta dos trabalhadores dessas empresas são assuntos constantes.
Cada vez mais seexigemplanos de prevenção da corrupção, conduta profissional,ética e
responsabilidade por parte de quem gere, essencialmente, os dinheiros públicos, ou seja, os recursos financeiros do Estado. Sendo o Exército uma parte integrantedo Estado, no qual uma parcela do Orçamento de Estado lhe é destinada, é de todo importante que este utilize os recursos financeiros de forma eficiente e eficaz. Tendo os responsáveis pela gestão desses recursos uma formação nesta instituição, o Exército,dotada de valores, princípios e regras, terá ou não sentido falar em ética, conduta profissional e planos de prevenção da corrupção?
Com esta investigação pretende-se averiguar a dimensão ética na gestão financeira, ou seja, qual a sua importância para a definição do perfil de competências do oficial de Administração Militar. Este trabalho assenta em pesquisas bibliográficas, desde livros, revistas, artigos e legislação, e na análise deentrevistas e inquéritos aplicados aos oficiais de Administração Militar. Os resultados aqui apresentados baseiam-se na opinião dos oficiaisinquiridos. Para o desempenho das funções na gestão dos recursos financeiros do Exército, o oficial deve ser portador de valores como integridade, responsabilidade, honestidade, além de se fazer acompanhar de elevados níveis de competência, de forma a
responder às exigências das diversas funções. Assim, para fazer face aos desafios actuais e futuros da instituição,a formação contínuae a constante actualização devem ser prioridade dos oficiais de Administração Militar.
Abstract Nowadays constant competitiveness requires companies to become more effective and efficient, and ethics, along with labourer’s conduct, became a main issue. The need for creating plans to prevent corruption, to enhance professional conduct and ethics and to increase the responsibility of those who run public money -i.e. the financial resources of the State -is greater than ever. Being the Army a part of the State which is entitled a portion of the State’s budget it is of utmost importance that the Army makes use of its financial resources efficiently and effectively. Once the people in charge of managing the Army’s financial resources are trained inside the Army institution (with its rules, values and principles), would it make sense to talk about plans to prevent corruption, professional conductandethics? This study’s aim is to research the ethical dimension of financial management, i.e. its importance inthe definition of the skills’profile of the Military Administration officer. It is a studybased uponbibliographic research from books, magazines, articles and legislation, and also based upon the analysis of interviews and surveys to Military Administration officers. The resultsare therefore based on the opinion of thoseofficers. In order toperform itstasks well, the Military Administration officermust possess values such as integrity, responsibility andhonesty, and must always showhigh levels of competence, in order to respond tothe necessary requirements. Thus, to meet both current and future challenges inside the military institution, continuous training and constant updating must be a priority for Military Administration officers.
Abstract Nowadays constant competitiveness requires companies to become more effective and efficient, and ethics, along with labourer’s conduct, became a main issue. The need for creating plans to prevent corruption, to enhance professional conduct and ethics and to increase the responsibility of those who run public money -i.e. the financial resources of the State -is greater than ever. Being the Army a part of the State which is entitled a portion of the State’s budget it is of utmost importance that the Army makes use of its financial resources efficiently and effectively. Once the people in charge of managing the Army’s financial resources are trained inside the Army institution (with its rules, values and principles), would it make sense to talk about plans to prevent corruption, professional conductandethics? This study’s aim is to research the ethical dimension of financial management, i.e. its importance inthe definition of the skills’profile of the Military Administration officer. It is a studybased uponbibliographic research from books, magazines, articles and legislation, and also based upon the analysis of interviews and surveys to Military Administration officers. The resultsare therefore based on the opinion of thoseofficers. In order toperform itstasks well, the Military Administration officermust possess values such as integrity, responsibility andhonesty, and must always showhigh levels of competence, in order to respond tothe necessary requirements. Thus, to meet both current and future challenges inside the military institution, continuous training and constant updating must be a priority for Military Administration officers.
Description
Keywords
Ética Moral Competências Gestão Financeira Administração Pública
Citation
Publisher
Academia Militar. Direção de Ensino