A Controladoria-Geral da União em três perspectivas institucionaisa persistência na mudança institucional, a globalização das agências anticorrupção e a ascensão dos modelos estaduais

Resumo

This Dissertation was written to contribute to academic studies on the Brazilian Office of the Comptroller General of the Union (CGU), specifically through an institutional emphasis. To this end, the work consists of three articles, which, despite being autonomous, interrelate in the assessment of three essential perspectives on the topic: (i) the institutional persistence in the transition of the internal control system of the federal Executive Branch to the CGU; (ii) the qualification of the CGU as a type of Brazilian anti-corruption agency; and (iii) the evolution of the federal model through bolder institutional experiments within the Brazilian member states. In this sense, the first article is dedicated to discussing how the creation of the CGU, despite having represented a significant change in the internal control arrangements, was not accompanied by a more profound reform of the current institutional framework. Thus, through a historical institutionalist approach, the particular contradiction between innovation and persistence in the process of establishing the CGU is examined, highlighting the displacement movements that occurred between 1964 and 2001, with the modifications of the internal control system, and the layering movements that occurred between 2001 and 2003, with the rise of the CGU, without replacing the previous rules, which would express resistance to more forceful changes in accountability. In sequence, the second article moves to a context subsequent to the supervenience of the CGU and related to the phenomenon of the globalization of the anticorruption agenda. In this topic, the objective becomes to analyze the confluence of the CGU with the genre of anti-corruption agencies, which became popular worldwide during the time of its creation, with the purpose of providing, especially emerging and post-democratized countries, with new actors to confront a history of systemic corruption. With this interest, in addition to a review of the qualitative literature on the adoption of these departments in other nations, the study works with the CGU as an example of the so-called watchdog agencies, which, although lacking robust criminal enforcement authority, contribute to the improvement of anti-corruption policies in different institutional environments. In turn, the third article, while recognizing the importance of the CGU in improving the national accountability network, focuses on the institutional design developed by certain Brazilian member states, which, in the absence of national prescriptions, exercised their political-administrative autonomy to enact constitutional norms and legal statutes to organize their Comptroller General’s Offices, overcoming the framework held at the federal level. In this reality, with a federative bias, the normative acts produced by these federated entities are examined, aiming to understand their choices and tendencies, when the CGU, due to some stagnation, ceases to offer references for more robust restructuring of this internal control model, previously popularized by it. At the end of this compilation of articles, which aim to discuss how the institutionality of the CGU fits into the accountability arrangement, the final considerations conclude the Dissertation by highlighting topics perceived as essential in a possible institutional reform of this organization, while also recognizing the importance of further research on the topic, which is still subject to greater densification.

Ficha do documento

Tipo

Dissertação

Ano

2025

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/37039

Temas

Administração PúblicaGovernança

Palavras-chave

Controladoria-geral da uniãoControle internoInstituiçãoCorrupçãoEstados brasileirosAccountabilityBrazilian office of the comptroller general of the unionInternal controlInstitutionCorruptionBrazilian statesAdministração públicaBrasil. Controladoria-Geral da UniãoDesenvolvimento institucionalAuditoria internaResponsabilidade (Direito)Corrupção - Legislação