Mudança institucional e controle externouma análise da jurisprudência do tribunal de contas da união sobre a lei das estatais entre 2020 e 2025

Resumo

This dissertation analyzes the behavior of the jurisprudence of the Brazilian Federal Court of Accounts (TCU) in light of Law No. 13.303/2016, aiming to identify decisional patterns and interpretative trends in the context of institutional change. It draws on the theoretical framework of historical neoinstitutionalism, especially the approach of gradual institutional change, to understand the role of external control as a dynamic process of continuity and adaptation. The research adopts a qualitative and quantitative approach, of a descriptive-analytical and documentary nature, based on the analysis of 201 TCU rulings issued between 2020 and 2025, selected from an initial universe of 1,190 decisions. The rulings were classified into two analytical categories, Maintenance and Conversion, according to their adherence to the legal regime of state-owned companies. The results highlight the predominance of the Conversion category, indicating a trend of interpretative adaptation to the State-Owned Enterprises Law, even though decisions anchored in previous legal regimes coexist, demonstrating the influence of consolidated institutional trajectories. Temporal analysis reveals nonlinear behavior, with oscillations between continuity and change, consistent with the literature on incremental processes. Furthermore, variations are identified according to the judging body and the decision-making profile of the rapporteurs, showing that institutional change materializes both at the collegiate and individual levels. Limitations include the temporal scope and the dependence on data available in the TCU's (Brazilian Federal Court of Accounts) jurisprudence system. This research contributes to the advancement of the debate on the role of control bodies in institutional shaping, demonstrating that jurisprudence acts as a vector for stabilizing and transforming legal regimes in Brazilian public administration.

Ficha do documento

Tipo

Dissertação

Ano

2026

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/40378

Temas

Administração Pública

Palavras-chave

Mudança institucionalJurisprudênciaTribunal de Contas da UniãoLei nº 13.303/2016Empresas estataisControle ExternoInstitutional changeJurisprudenceBrazilian Federal Court of AccountsLaw no. 13.303/2016State-owned enterprisesExternal controlAdministração públicaBrasil. Tribunal de Contas da UniãoDesenvolvimento institucionalBrasil. [Lei n. 13.303, de 30 de junho de 2016]