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ABSTRACT The main objective of this research is to identify and discuss theoretically the advances, limitations and perspectives pointed by international research to improve the accountability and evaluation aspects of PPPs. This is a theoretical essay based on the Public Choice Theory to show that the PPP accounting treatment is relevant to avoid lack of transparency and accountability, mitigating possible losses in the decision-making process and the ineffective allocation of public resources. The discussion of topics reveals the importance of public accounting in measuring the financial and social consequences that the shared responsibility of PPPs can have, defending the public interest and democratic relations. It is argued that different factors may influence PPP accounting issues, involving governance limitations, institutional weaknesses, widespread corruption, lack of transparency, weak regulatory environments, power imbalances between partners, lack of political commitment and trust. Finally, some accounting research questions and topics are presented that should be considered to prevent private interest from overriding the public interest in contracting a PPP.

RESUMO A pesquisa objetiva analisar os desdobramentos da criação do Instituto Hospital de Base do Distrito Federal (IHBDF) sob a ótica da eficiência do gasto com recursos humanos. Trata-se de uma pesquisa descritiva, com a utilização da Análise Envoltória de Dados (DEA) e a adoção das seguintes variáveis: i) gasto com recursos humanos (GRH); ii) número de cirurgias realizadas (CIR) e iii) número de consultas ambulatoriais realizadas (CSA). A análise abrangeu 240 decision making units (DMUs), que correspondem aos meses observados. Os períodos analisados podem ser segregados em dois grupos: a) modelo tradicional (2008 - 2017), cujos dados foram fornecidos pela Secretaria de Saúde do DF e b) novo modelo (2018 – 2027), o qual abrange os dados projetados. Os resultados evidenciaram que a criação do IHBDF não promove a superação dos denominados velhos problemas, como a ineficiência e a insuficiente oferta de serviços de saúde.