A diversidade geracional e as políticas e práticas de recursos humanos em instituições de ensino superior

This article investigates the perception of the workers in High Education Institutions (HEIs) in the State of Santa Catarina (SC), it is based on six Human Resources policies, under the perspective of generational diversity. The research’s nature was quantitative, based on description and survey. Data collection was carried out using the scale of the Human Resources Policies and Practices (EPPRH), validated in Brazil by Demo in 2008. A total of 409 workers from eleven HEIs participated in the study. Comparatively, results were very similar, with averages close in the items investigated, comparing the generations baby boomers, X, Y e Z. It can be sustained that in the HR policies and practices in HEIs all generations usually converge on the thinking and perceptions related to them. The interviewees showed indifference or unawareness about the policies that were studied, since their existence and/or effectiveness were not expressly perceived, it would be advisable for HEI to re-think their proposals, models of implementation and dissemination of these themes. Further research is suggested in view of differences in the belonging of HEI workers, intersectionalities of diversity, and qualitative understanding of responses.

The Analysis of Human Resources Policies and Regional Financial Accounting System on Regional Government Financial Statements’ Quality

Accountability of local governments in the implementation of policies should be carried out with the financial statements present the quality. Qualitative characteristics of financial statements described in PP 24/ 2005 that the qualitative characteristics of financial statements is a normative measurement that needs to be realized in the accounting information that can be fulfil its purpose. To be able to raise the normative requirements, this characteristics is absolutely necessary in order to meet the government 's financial statements desired qualities are: relevant, reliable, comparable, and understandable.The population of this research is PPK-SKPD in Karesidenan Pati. Consisting of: Regency Jepara, Kudus, Pati , Rembang, Blora, and Grobogan, totally 113 SKPD with 73 respondents with a random sampling technique . Data analysis technique used is multiple regression analysis. The results mentioned that human resource policies affect the quality of financial reporting by 4.167. Implementation of the system accounting effect on the quality of financial reporting by 3.309 % . Human resources policies and implementation of accounting systems affect the quality of financial statements. This study did not succeed accept hypothesis 5 proved that the value of t = -1.021 and p = 0.311, which means that the BPK audit does not affect the relationship between the Application System Accounting for the Quality of Regional Financial Statements.