Paradoxo da accountabilitya relação entre governança e controle na gestão do INSS

Resumo

Purpose: This study aims to understand the effects of the actions of oversight bodies on the executive bureaucracy and to identify how this interaction highlights the paradox of accountability. For this purpose, the study was based on the perceptions of INSS managers in the Central Administration. Methodology: The research conducted is characterized as qualitative and descriptive, using semi-structured interviews with INSS (Brazilian National Social Security Institute) managers, located in the Central Administration, who work in addressing internal and external control demands, as data sources. The interview data were transcribed and subsequently processed using the ATLAS.ti software, which allowed for the categorization of the interviews and evaluation of the data through content analysis. In addition, a documentary analysis of the rulings of the Federal Court of Accounts (TCU) was carried out for the purpose of triangulating the data and comparing it with the managers' perceptions. Findings: The research empirically confirmed the configuration of the Accountability Paradox in the context of the INSS (Brazilian National Social Security Institute). Interviews and document analysis revealed that the high volume of control demands and accountability requirements, even when justified by the discourse of transparency, are perceived by managers as factors that reinforce administrative overload, encourage greater caution in decision-making, and increase the fear of accountability. At the same time, the findings point to signs of institutional maturation, with gradual advances in dialogue and cooperation between managers and control bodies, suggesting a movement towards practices more oriented towards governance and learning, even though the balance between control and autonomy remains a challenge. Research limitations: The research is limited by the use of interviews only with managers with experience in meeting the demands of control bodies, and the documentary analysis was restricted to a time frame (2020–2024), which may restrict the scope of the findings. Practical implications: The results of this study may contribute to improving control practices, fostering a more constructive relationship between oversight bodies and the implementing bureaucracy. It is expected that these findings will encourage greater clarity and confidence in the decision-making process and administrative practices, reducing the effects of bureaucratic control and strengthening the INSS’s institutional capacity to fulfill its public mission. Social implications: In the realm of public management, the findings offer relevant insights for improving institutional governance, demonstrating that the actions of the control bureau- cracy can compromise decision-making capacity and the execution of public policies. By making visible the influence of these dynamics on the routines of the INSS (Brazilian National Social Security Institute), the work contributes to the formulation of strategies for balancing governance and control, favoring a more responsive, efficient, and results-oriented state action for society. Originality: The originality of this research lies in the empirical validation of the Accountability Paradox in the specific context of the management of the National Institute of Social Security (INSS), filling a gap in the literature by applying a theoretical framework of the Accountability Paradox to a strategic case study of the Brazilian public sector.

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:10438/38143

Temas

Gestão PúblicaPolíticas PúblicasFinanças PúblicasAdministração PúblicaGovernança

Palavras-chave

AccountabilityGovernancePublic administration controlPublic managementGovernançaControle da administração públicaGestão públicaINSSAdministração públicaTransparência na administração públicaResponsabilidade fiscalInstituto Nacional do Seguro Social (Brasil)