Asymmetries in the Informational Content of the Precedents of the Brazilian Courts of Account and Its Impacts on the Principle of Isonomy
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Direito GV |
Texto Completo: | https://periodicos.fgv.br/revdireitogv/article/view/84794 |
Resumo: | The Brazilian Courts of Accounts have gained considerable notoriety in recent years. Although the Law’s application by anybody is open to the various interpretative possibilities of the law, the analysis of these courts’ summaries shows a significant asymmetry in the normative interpretation by such bodies, which can generate different treatment in similar cases. In this context, this article sought to identify asymmetries in the contents of the precedents of the Brazilian Courts of Accounts to verify whether there is equality in inspecting public sector managers and organizations in the national territory. The research was carried out using a qualitative methodology, using the content analysis method and the Iramuteq software’s support. As a result, a mapping of the precedents of the Brazilian Courts of Accounts is presented from seven classes (remuneration, retirement, pension, irregularities, account process, budget, and bidding). Such data can be useful for strategic planning in Public Administration, seeking to ensure more legal security for public managers. The conclusions indicated no equality in the audit of public sector managers and organizations in the national territory, mainly due to the lack of a Superior Court of Accounts to harmonize this jurisprudence in the federation. |
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Asymmetries in the Informational Content of the Precedents of the Brazilian Courts of Account and Its Impacts on the Principle of IsonomyAssimetrias no conteúdo informacional das súmulas dos Tribunais de Contas brasileiros e seus impactos no princípio da isonomiaCourts of AccountsPrecedentsUniformization of case lawLegal certaintyIsonomyTribunais de ContasSúmulasUniformização da jurisprudênciaSegurança jurídicaIsonomiaThe Brazilian Courts of Accounts have gained considerable notoriety in recent years. Although the Law’s application by anybody is open to the various interpretative possibilities of the law, the analysis of these courts’ summaries shows a significant asymmetry in the normative interpretation by such bodies, which can generate different treatment in similar cases. In this context, this article sought to identify asymmetries in the contents of the precedents of the Brazilian Courts of Accounts to verify whether there is equality in inspecting public sector managers and organizations in the national territory. The research was carried out using a qualitative methodology, using the content analysis method and the Iramuteq software’s support. As a result, a mapping of the precedents of the Brazilian Courts of Accounts is presented from seven classes (remuneration, retirement, pension, irregularities, account process, budget, and bidding). Such data can be useful for strategic planning in Public Administration, seeking to ensure more legal security for public managers. The conclusions indicated no equality in the audit of public sector managers and organizations in the national territory, mainly due to the lack of a Superior Court of Accounts to harmonize this jurisprudence in the federation.Os Tribunais de Contas brasileiros ganharam bastante notoriedade nos últimos anos. Embora a aplicação do Direito por qualquer órgão esteja aberta às diversas possibilidades interpretativas da lei, a análise das súmulas desses tribunais evidencia grande assimetria na interpretação normativa por parte de tais órgãos, o que pode gerar um tratamento diferenciado em casos semelhantes. Nesse contexto, este artigo buscou identificar assimetrias no conteúdo das súmulas dos Tribunais de Contas brasileiros para verificar se há isonomia na fiscalização dos gestores e organizações do setor público no território nacional. A pesquisa foi realizada a partir de uma metodologia qualitativa, com a utilização do método de análise de conteúdo e o apoio do software Iramuteq. Como resultado, apresenta-se um mapeamento das súmulas dos Tribunais de Contas brasileiros a partir de sete classes (remuneração, aposentadoria, pensão, irregularidades, processo de contas, orçamento e licitação). Tais dados podem ser úteis ao planejamento estratégico na Administração Pública, buscando garantir mais segurança jurídica aos gestores públicos. As conclusões indicaram não existir isonomia na auditoria dos gestores e organizações do setor público no território nacional, especialmente em razão da inexistência de uma Corte Superior de Contas com o papel de harmonizar essa jurisprudência na federação.Escola de Direito de São Paulo da Fundação Getulio Vargas2021-06-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/revdireitogv/article/view/84794Revista Direito GV; Vol. 17 No. 1 (2021): jan.-abr. (38); e2113Revista Direito GV; Vol. 17 Núm. 1 (2021): jan.-abr. (38); e2113Revista Direito GV; v. 17 n. 1 (2021): jan.-abr. (38); e21132317-6172reponame:Revista Direito GVinstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/revdireitogv/article/view/84794/80244Copyright (c) 2021 Revista Direito GVinfo:eu-repo/semantics/openAccessKoda Ogata, Ana KarinaContreras Pinochet, Luis HernanFaraco Lacerda Gama, MarinaCorrêa da Costa Leister, Ana Carolina2021-10-04T16:46:17Zoai:ojs.periodicos.fgv.br:article/84794Revistahttps://direitosp.fgv.br/publicacoes/revista/revista-direito-gvPRIhttps://old.scielo.br/oai/scielo-oai.php||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br2317-61721808-2432opendoar:2021-10-04T16:46:17Revista Direito GV - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Asymmetries in the Informational Content of the Precedents of the Brazilian Courts of Account and Its Impacts on the Principle of Isonomy Assimetrias no conteúdo informacional das súmulas dos Tribunais de Contas brasileiros e seus impactos no princípio da isonomia |
title |
Asymmetries in the Informational Content of the Precedents of the Brazilian Courts of Account and Its Impacts on the Principle of Isonomy |
spellingShingle |
Asymmetries in the Informational Content of the Precedents of the Brazilian Courts of Account and Its Impacts on the Principle of Isonomy Koda Ogata, Ana Karina Courts of Accounts Precedents Uniformization of case law Legal certainty Isonomy Tribunais de Contas Súmulas Uniformização da jurisprudência Segurança jurídica Isonomia |
title_short |
Asymmetries in the Informational Content of the Precedents of the Brazilian Courts of Account and Its Impacts on the Principle of Isonomy |
title_full |
Asymmetries in the Informational Content of the Precedents of the Brazilian Courts of Account and Its Impacts on the Principle of Isonomy |
title_fullStr |
Asymmetries in the Informational Content of the Precedents of the Brazilian Courts of Account and Its Impacts on the Principle of Isonomy |
title_full_unstemmed |
Asymmetries in the Informational Content of the Precedents of the Brazilian Courts of Account and Its Impacts on the Principle of Isonomy |
title_sort |
Asymmetries in the Informational Content of the Precedents of the Brazilian Courts of Account and Its Impacts on the Principle of Isonomy |
author |
Koda Ogata, Ana Karina |
author_facet |
Koda Ogata, Ana Karina Contreras Pinochet, Luis Hernan Faraco Lacerda Gama, Marina Corrêa da Costa Leister, Ana Carolina |
author_role |
author |
author2 |
Contreras Pinochet, Luis Hernan Faraco Lacerda Gama, Marina Corrêa da Costa Leister, Ana Carolina |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Koda Ogata, Ana Karina Contreras Pinochet, Luis Hernan Faraco Lacerda Gama, Marina Corrêa da Costa Leister, Ana Carolina |
dc.subject.por.fl_str_mv |
Courts of Accounts Precedents Uniformization of case law Legal certainty Isonomy Tribunais de Contas Súmulas Uniformização da jurisprudência Segurança jurídica Isonomia |
topic |
Courts of Accounts Precedents Uniformization of case law Legal certainty Isonomy Tribunais de Contas Súmulas Uniformização da jurisprudência Segurança jurídica Isonomia |
description |
The Brazilian Courts of Accounts have gained considerable notoriety in recent years. Although the Law’s application by anybody is open to the various interpretative possibilities of the law, the analysis of these courts’ summaries shows a significant asymmetry in the normative interpretation by such bodies, which can generate different treatment in similar cases. In this context, this article sought to identify asymmetries in the contents of the precedents of the Brazilian Courts of Accounts to verify whether there is equality in inspecting public sector managers and organizations in the national territory. The research was carried out using a qualitative methodology, using the content analysis method and the Iramuteq software’s support. As a result, a mapping of the precedents of the Brazilian Courts of Accounts is presented from seven classes (remuneration, retirement, pension, irregularities, account process, budget, and bidding). Such data can be useful for strategic planning in Public Administration, seeking to ensure more legal security for public managers. The conclusions indicated no equality in the audit of public sector managers and organizations in the national territory, mainly due to the lack of a Superior Court of Accounts to harmonize this jurisprudence in the federation. |
publishDate |
2021 |
dc.date.none.fl_str_mv |
2021-06-11 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/revdireitogv/article/view/84794 |
url |
https://periodicos.fgv.br/revdireitogv/article/view/84794 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/revdireitogv/article/view/84794/80244 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2021 Revista Direito GV info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2021 Revista Direito GV |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Escola de Direito de São Paulo da Fundação Getulio Vargas |
publisher.none.fl_str_mv |
Escola de Direito de São Paulo da Fundação Getulio Vargas |
dc.source.none.fl_str_mv |
Revista Direito GV; Vol. 17 No. 1 (2021): jan.-abr. (38); e2113 Revista Direito GV; Vol. 17 Núm. 1 (2021): jan.-abr. (38); e2113 Revista Direito GV; v. 17 n. 1 (2021): jan.-abr. (38); e2113 2317-6172 reponame:Revista Direito GV instname:Fundação Getulio Vargas (FGV) instacron:FGV |
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Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista Direito GV |
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Revista Direito GV |
repository.name.fl_str_mv |
Revista Direito GV - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||revistadireitogv@fgv.br|| catarina.barbieri@fgv.br |
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