Percepção e atitude do servidor da Receita Federal diante das mudanças decorrentes de um novo regimento internoprontidão organizacional para mudança e tomada de decisão participativa

Resumo

Purpose: To identify the perception and attitude of Federal Revenue Service (RFB) employees towards the changes resulting from the new Internal Regulations (IR), based on the constructs of organizational readiness and participatory decision-making. To analyze whether the organization was ready for the implementation of the new guidelines presented by the IR 2020, and how much this reflected on the attitude of civil servants, as well as to verify whether there is a participatory decision-making process and whether civil servants believe that their participation in the decision-making process will result in successful changes. Methodology: Application of a questionnaire based on the ORIC-Br (Bomfim, Braff and Frazão, 2020), a cross-culturally adapted version of the ORIC (Shea et al, 2014) for the first part referring to readiness for organizational change and based on the articles and studies by Hesketh (1976) and Silva (2023) for the second part regarding participatory decision-making, for the employees of the 8th Tax Region of the Federal Revenue of Brazil, represented by the State of São Paulo. Findings: In the perception of a large part of the employees, the organization was not ready to implement the new IR, many did not feel confident that they would be able to keep up with the progress of the changes and most respondents did not believe that they would receive support while adapting to the new work processes. There were conflicting attitudes towards the desire to implement change, with some wanting change while others were satisfied with the existing structure. There is a strong negative attitude on the part of civil servants when it comes to taking part in discussions and the decision-making process when designing a new IR, but 65% of respondents believe that when civil servants take part in the design, the implementation will be successful, characterizing a strong positive attitude. Research limitations: The study has limitations in terms of the representativeness of the sample, which was restricted to the 8th RFB Tax Region. Another limitation is the absence of an item on management positions, information that could differentiate perceptions by hierarchy. Practical implications: This research aims to demonstrate the need for public servants to be involved in change processes. The data collected can predict behavior, facilitating the management of change and the implementation of a permanent participatory decision-making process. Social implications: By analyzing the attitudes of civil servants in the face of a sudden change in culture, this project provides important data for improving public management, as well as subsidies for the development, planning and implementation of public policies aimed at modernizing the National Tax Authorities. Originality: the study integrates the constructs of readiness for organizational change and participatory decision-making and presents for the first time an adaptation of the ORIC-Br in the context of Public Administration.

Ficha do documento

Tipo

Dissertação

Ano

2024

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/35658

Temas

Gestão PúblicaPolíticas PúblicasAdministração Pública

Palavras-chave

Prontidão para mudança organizacionalProntidão organizacionalTomada de decisão participativaResistência à mudançaComunicação organizacionalReadiness for organizational changeOrganizational readinessParticipatory decision makingResistance to changeOrganizational communicationAdministração públicaComunicação nas organizaçõesServidores públicosProcesso decisórioBrasil. Secretaria da Receita Federal