A influência da estrutura regimental nos processos organizacionais da Procuradoria-Geral da Fazenda Nacional

Resumo

Purpose – The general objective of the study is to record the influence of the regimental structure on the organizational processes of the Procuradoria-Geral da Fazenda Nacional, considering that its structure is not static and subject to external interference, either due to its administrative link to the Ministério da Economia, or due to its technical and legal subordination to the Advocacia Geral da União. Methodology – The research is qualitative and exploratory-descriptive as it seeks to understand how the implementation of the new organizational structure of the ProcuradoriaGeral da Fazenda Nacional takes place. The data were collected from documental research and semi-structured interviews with procuradores da Fazenda Nacional and employees of the Ministério da Economia. The information was interpreted using the category analysis technique. Findings – The content analysis of the interviews highlighted the preeminent aspects of the influence of the alternation of regimental structure in the organizational processes of the Procuradoria-Geral da Fazenda Nacional, identifying several common principles that allow them to enhance the benefits for the other. Research limitations - The main limitations were the small number of participants, the fact that the researcher had functional exercise in the focus area of the study, the risk of bias persists and personal influence in the analysis of the data, imposing the need for triangulation of various data collection techniques. Practical implications – The survey provides the Procuradoria-Geral da Fazenda Nacional with information on the history of its regimental structure, contributions from organizational processes, and directs opportunities and alerts to improve its results. Social implications – The work registers the relationship of two themes studied separately, the regimental structure and the organizational processes. Originality – The research brings information between two themes explored in the literature, but studied in disassociation in public administration, organizational change and organizational processes. To our knowledge, this is the first study that correlates organizational change in the Procuradoria-Geral da Fazenda Nacional in line with its organizational processes.

Ficha do documento

Tipo

Dissertação

Ano

2022

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/32138

Temas

EconomiaGestão PúblicaAdministração Pública

Palavras-chave

Estrutura regimentalMudança organizacionalProcessos organizacionaisSetor públicoRegimental structureOrganizational changeOrganizational processesPublic sectorAdministração públicaBrasil. Procuradoria-Geral da Fazenda Nacional - Regimento internoDesenvolvimento organizacional - BrasilAdministração pública - Brasil