A institucionalização do controle externo ambiental nos Tribunais de Contas da Amazônia Legal

Resumo

Purpose - To examine how environmental external control has been institutionalized in the Audit Courts of the Legal Amazon, considering key influencing events, normative and institutional developments, and the implementation of environmental auditing practices. Methodology - The research, based on a qualitative approach, relied on document analysis and semi-structured interviews conducted at the Courts of Accounts of Amazonas, Pará, and Acre, through Bardin’s content analysis to identify patterns and categories concerning environmental external control. Findings - Environmental external control has been consolidating within the Courts of Accounts of the Legal Amazon, driven by institutional pressures, the influence of international standards for public auditing, and the guidelines established by the Federal Court of Accounts. This process reflects coercive, normative, and mimetic isomorphism, while also revealing both similarities and distinctions among the courts studied in the Legal Amazon. Additionally, the research highlights a series of findings, including normative issues, logistical limitations, competition between corrective and preventive actions, and teams that, although qualified, remain relatively small. Research Limitations - The analysis was centered on the perceptions of public servants, without encompassing external stakeholders, and was further restricted to three Courts of Accounts within the Legal Amazon. These factors constrain the extent to which the findings can be generalized to the entire region. Practical implications - The findings contribute to enhancing the effectiveness of Audit Courts in environmental external control and provide a foundation for future academic research in this field. Social implications - This study enhances public management practices and supports the preservation of the Amazon as an environmental heritage of global significance. Originality - This is the first study to examine the institutionalization of environmental external control within the Audit Courts of the Legal Amazon. Keywords: Environmental external control; Institutionalization; Environmental audit; Audit Courts; Brazilian Legal Amazon. Category: Master´s Thesis

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:10438/37972

Temas

Gestão PúblicaAdministração PúblicaGovernançaMeio Ambiente

Palavras-chave

Controle externo ambientalInstitucionalizaçãoAuditoria ambientalTribunais de ContasAmazônia LegalEnvironmental external controlInstitutionalizationEnvironmental auditAudit CourtsBrazilian Legal AmazonAdministração públicaMonitoramento ambientalGovernança