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Contracts Management in the Brazilian Company of Urban Trains: Fuel Purchases and Governance Issues
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Author(s): Rayssa Santos da Silva (Federal University of Pernambuco, Brazil), Daniel José Cardoso da Silva (Federal University of Pernambuco, Brazil), Hellen Bomfim Gomes Dias (Federal University of Pernambuco, Brazil), Arlindo Menezes da Costa Neto (Federal University of Pernambuco, Brazil)and Fernando Santos da Paixão (Federal University of Pernambuco, Brazil)
Copyright: 2023
Pages: 22
Source title:
Addressing Corporate Scandals and Transgressions Through Governance and Social Responsibility
Source Author(s)/Editor(s): Carlos Flórido Lopes (DEGEIT, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF-IPCA), Polytechnic Institute of Cávado and Ave, Portugal), Augusta Ferreira (ISCA-UA, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF-IPCA), Polytechnic Institute of Cávado and Ave, Portugal), Carlos Ferreira (DEGEIT and LASI/IEETA, University of Aveiro, Portugal), Helena Inácio (ISCA-UA and GOVCOPP, University of Aveiro, Portugal)and Carlos Santos (ISCA-UA, University of Aveiro, Portugal & Research Centre on Accounting and Taxation (CICF-IPCA), Polytechnic Institute of Cávado and Ave, Portugal)
DOI: 10.4018/978-1-6684-7885-1.ch009
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Abstract
This study aims to analyze the contract management in the Brazilian Company of Urban Trains (CBTU), specifically the Urban Trains Superintendency of Recife (STUREC), under the perspective of contract management and corporate governance procedures. STUREC is the local agent of CBTU, a public company whose goal is to modernize, expand, and implement passenger rail transport systems in the country. In one of the acquirement documents regarding fuel purchase, the lack of adherence to governance principles within the management processes led to operational and financial issues. CBTU management reports presented no consideration for the contingencies of that particular procurement process, including those related to the changes enacted due to the COVID-19 pandemic. As exposed, it is possible to infer that the procedures adopted by the company need to be revised and modified to guarantee its activities.
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