Orçamento participativo e legitimidade do processo decisóriouma análise na procuradoria-geral da fazenda nacional

Resumo

Purpose – This research analyzes how the constitutive elements of the participatory budgeting design of the Procuradoria-Geral da Fazenda Nacional (PGFN) influence the expectations of participating and non-participating public servants regarding the legitimacy of the budgetary decision-making process. Design/methodology/approach – The study adopts an exploratory and descriptive mixed-methods approach, operationalized through a single case study. Data collection is based on the triangulation of document analysis, direct observation, and 23 semi-structured interviews conducted with managers, participating and non-participating public servants. The analytical stage employs thematic content analysis with the methodological support of artificial intelligence under human supervision. Findings – The investigation evidences that the PGFN implemented a hybrid participatory budgeting model with trade-offs between logistical feasibility and universal inclusion. The analysis identified a fracture in legitimacy: while participants validate the process due to having an active voice, non-participants feel excluded due to a strong informational gap. Despite fiscal constraints, the process generated valuable latent outcomes, notably organizational learning and the strengthening of internal social capital. Research limitations – The dissertation presents limitations stemming from its exclusive focus on the inaugural 2025 cycle, which restricts the evaluation of the consolidated material effectiveness of the proposals, as well as the absence of external actors in the scope of analysis. Practical implications – The work offers practical recommendations for the agency's future budgetary cycles, including the normative formalization of the model, communicational transparency, and the implementation of prior technical/budgetary training tracks for participants. Social implications – By investigating forms of democratizing decision-making processes, this research fosters the debate on collaborative governance and transparency within the Brazilian public administration. Originality – The study innovates by addressing the transposition of traditional citizen participation models to the internal environment of the federal bureaucracy.

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:10438/38831

Temas

Finanças PúblicasAdministração PúblicaGovernança

Palavras-chave

Orçamento ParticipativoLegitimidadeGovernança ColaborativaProcuradoria-Geral da Fazenda NacionalDesenho InstitucionalParticipatory BudgetingLegitimacyCollaborative GovernanceInstitutional DesignAdministraçãoBrasil. Procuradoria-Geral da Fazenda Nacional - OrçamentoLegitimidade governamentalGovernança públicaTransparência na administração públicaEstruturas organizacionais