O peso da canetauma análise do processo decisório de gerentes de obras sujeitas à fiscalização do TCU

Resumo

Objective: This dissertation examines how the control exercised by the Brazilian Federal Court of Accounts (Tribunal de Contas da União – TCU) over engineering works contracts affects the decision-making process of managers subject to its jurisdiction. The research analyzes the relationship between external control, power asymmetry, trust, risk perception, and decision-making behavior in state-owned or state-controlled organizations. The study adopts a qualitative, exploratory-descriptive approach grounded in Resource Dependence Theory, Game Theory, and the literature on organizational trust. Methodology: The research combines documentary analysis of institutional publications issued by the TCU, semi-structured interviews with professionals experienced in the management, oversight, governance, and defense of engineering works contracts, as well as triangulation with legal and journalistic discourse related to public control and the phenomenon known as the “pen blackout.” Data were analyzed through content analysis, integrating the different empirical sources. Results: The findings suggest that the relationship between the control body and managers is perceived as asymmetrical due to the concentration of normative authority, sanctioning capacity, and retrospective interpretive power over decisions made in contexts of high technical and legal uncertainty. The documentary analysis identified recurring categories associated with the individualization of responsibility and the presence of ambiguous interpretive zones, particularly regarding concepts such as gross error, good faith, reasonableness, and the reasonable person standard. The interviews indicate that this environment tends to increase risk perception and encourage adaptive self-protective strategies, such as excessive documentation, decision escalation, postponement of decisions, and preference for formally safer solutions, even when potentially less efficient or innovative. Limitations: The research is limited to a qualitative scope based on institutional documents, public discourse, and interviews with professionals experienced in engineering works contracts, and does not intend to generalize the findings to the entire external control system or to legally assess the performance of the TCU. Practical Contributions: The study provides insights for reflections on governance, institutional coordination, and decision-making protection, contributing to the debate on mechanisms capable of reducing incentives for excessive self-protection and increasing predictability in the relationship between control and management. Social Contributions: The research contributes to the discussion on how to preserve the integrity of public spending without discouraging decision-making capacity, organizational cooperation, and the pursuit of efficient solutions in complex environments. Originality: The originality of the study lies in shifting the debate on public control from a predominantly legal approach to an organizational and relational perspective, articulating Resource Dependence Theory, Game Theory, and trust to understand the effects of the control environment on managers’ decision-making behavior. During the literature review, a low incidence of studies addressing the management, organizational and behavioral impacts of control bodies’ actions on practical management dynamics and the day-to-day decisionmaking processes of public managers was observed.

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:10438/40280

Temas

Finanças PúblicasGovernança

Palavras-chave

Tribunal de Contas da UniãoTCUGestão de contratosProcesso decisórioTeoria da Dependência de RecursosConfiança organizacionalApagão das canetasCourt of AccountsExternal controlContract managementDecision-making processResource Dependence TheoryOrganizational trustPen blackoutBrasil. Tribunal de Contas da UniãoContratos administrativosConfiançaComprometimento organizacional