A estruturação organizacional da procuradoria regional da Fazenda Nacional - PRFN - da 6ª região

Resumo

Objective: This study aims to analyze the impacts and transformation process promoted by the Attorney General's Office of the National Treasury (PGFN) in the State of Minas Gerais, driven by the creation of the Federal Regional Court of the 6th Region and the consequent establishment of the PRFN/6ªR. The central problem investigates how the redefinition of institutional roles, the centralization of decision-making, and the deterritorialization of activities can be understood and implemented in light of the dimensions of traditional organizational design writings. Methodology: The qualitative and applied research was structured as a single case study. Data collection triangulated documentary research (ordinances, technical notes, and institutional reports) and participant observation by the researcher. The empirical treatment adopted Bardin's content analysis, with a priori analytical categorization anchored in the five organizational dimensions of Galbraith's STAR model. Results: Empirical findings demonstrate that the success of the transition resulted from the systemic alignment between the network strategy, the core structure, the technological side processes, competency-based selection, and the rewards anchored in the intangible gains of the reorganization itself. This overall arrangement mitigated the imbalances and allowed the institution to overcome the resistance inherent in breaking the bureaucratic inertia brought about by Roberto Motta. Limitations: The research is limited to the specific and cross-cutting context of the initial planning and transition period of the PRFN/6th Region. Additionally, by adopting participant observation, the study deals with the limitations inherent in the researcher's critical distance, a variable mitigated by the rigor of the documentary cross-referencing. Applicability: The research consolidates the technical memory of the restructuring, acting as a management case capable of providing guidance and support to the decision-making processes of deterritorialization and specialization of the workforce in other regional offices of the PGFN. Contributions to society: The study provides elements that confirm the precepts of organizational design, especially the premise that rationalizing institutional design maximizes the public value delivered to society, guaranteeing economies of scale, efficiency in the defense of the Union, and qualitative improvement in the recovery of public resources, without imposing new budgetary costs. Originality: The novelty of the research is manifested by the application of the modern theoretical framework of organizational design to the complex environment of the Attorney General's Office of the National Treasury (PGFN). The study demonstrates how these models serve as a valid tool for understanding and interpreting the processes of institutional adaptation, specialization, and redefinition of roles in the public sector. Article Category: Qualitative research focusing on a single case.

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:10438/39407

Temas

Gestão PúblicaDesenvolvimento RegionalAdministração Pública

Palavras-chave

Desenho OrganizacionalAdministração PúblicaModelo StarDesterritorializaçãoComunicação corporativaOrganizational DesignPublic AdministrationSTAR ModelDeterritorializationBureaucratic InertiaBrasil. Procuradoria-Geral da Fazenda NacionalDesenvolvimento institucionalImagem corporativa