Política e burocracia do controleas controladorias públicas nas capitais brasileiras

Resumo

The main aims of this study are to investigate how municipal Comptroller General´s offices have been structured within the sub-national political system, as well as to identify similarities and differences amongst said organizations. Such activities show relevance due to the fact that, despite frequent variations on the the denomination and on the structure of the central entities of subnational internal control systems for General Comptroller's offices, there is no specific regulation that predetermines the institutional standards, organizational features or performance scopes of these public entities. The task was fulfilled by means of the following actions: (i) bibliographic research with basis on the academic production of postgraduate courses in Public Administration and Accounting (with an emphasis on the study of Comptroller´s offices) in the latest three years of CAPES (2010- 2012); (ii) cataloging and analysis of the legal instruments of institutionalization of the internal control entities in the capital cities of Brazilian states; (iii) compared organizational analysis of the structures of the local Comptroller General´s offices available. Reserach found that the academic production in the field of Public Administration on the subject is still in its infancy. It also signalled the need for greater integration of the technical field with different academic realms (Public Administration, Accounting, Political Science, Law and Sociology). It suggested as well that, in addition to the process of dissemination from the federal sphere to the local one, there are several structural bases which influence the standards adopted by municipal Comptroller General´s offices. Finally, it pointed out that it is not appropriate to approach a single institutional format to the activity of controllership, but rather a set of constituted practices accordingly fit to different local contexts.

Ficha do documento

Tipo

Dissertação

Ano

2015

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/13651

Temas

Administração PúblicaGovernançaGestão Municipal

Palavras-chave

AccountabilityInternal controllership systemMunicipality's general comptroller's officeCompared institutional analysisSistema de controle internoControladoria-geral do municípioAnálise organizacional comparadaAdministração públicaControladoriaAuditoria internaEmpresas públicas - Sistemas de controleContabilidade pública - Brasil