Planejamento e monitoramento das ações de Governança Corporativa das instituições públicas utilizando as dimensões adotadas pelo Tribunal de Contas da União

Abstract

The theme Corporate Governance has been debated for some decades in public and private institutions around the world. Whether to meet regulatory demands or to achieve better organizational results, actions to improve governance, long applied by private companies, have reached a new level of importance for government organizations. In federal institutions, adherence to governance practices is monitored by the Federal Court of Accounts through a questionnaire called the Integrated Public Governance Survey. Such an instrument is composed of actions with different complexities and that often involve the work of different sectors and people to fulfill them, representing a challenge for these organizations management. In this context, the general objective of this study is to propose a managerial tool for planning and monitoring the Corporate Governance actions of public institutions using the dimensions adopted by the Federal Court of Accounts. To comply with this delivery, a systematic review of corporate governance elements based on international articles was conducted in order to map the thematic areas of governance most discussed in these papers. Subsequently, a documentary research was carried out in order to study the parameters used by the Federal Court of Accounts. From this result, a comparison was made between the results of both methodologies, making it possible to elaborate the requirements for a governance monitoring tool applicable to any public organization, which can assist managers and other members involved in the planning and monitoring of governance actions at short, medium and long term. Finally, as a technical product of the research, a management tool for governance planning and monitoring prototype aligned to the guidelines proposed in this study was built and delivered do the Federal Institute of Espírito Santo. This prototype was applied to the Institute and generated satisfactory results, providing a visualization of real time results and the governance actions compliance goals projection, assisting managers in the decision-making process. The research was developed on Line 2, Technology, innovation and operations in the public sector, whose focus is the professional development in management of final government actions based on the knowledge of new management, innovation, communication and information technologies, as well as the domain of technical-legal mechanisms for planning execution in Brazil, within the Complementary Project 2, in the dimension of training, that is, “[...] educational activities related to different levels of professional training, with an internal target audience or external to the home institution” (PPGGP, 2020)