Gestão do Regime Próprio da Previdência Social: uma investigação sobre o acesso e a compreensão dos servidores frente às informações gerenciais dos municípios do Estado de Pernambuco.

Abstract

This research deals with the management of public resources for the welfare of local servers and the managerial information produced by them, for a user type in particular: the public employee. The study focus on standards issued by MPAS Decree No 4992/99, specifically in relation to rendering of accounts, publication, or any form of disclosure of the managerial information to the public employee connected to the municipal Particular Polity of Social Security (RPPS). The aim was to verify the level of access and users´ understandability on management information generated by RPPS's. The results indicated that workers do not have access to management information about the plans involved, revealing that they do not understand even to which company they contribute and which is responsible for their pensions. Most of them attribute such responsibility to the National Social Security Institute (INSS), an agency that, in fact, has no responsibility for their future.