What is a court of account? A study from the people’s perspective in Curitiba/PR

• Autor(a) principal: Souza, Saulo Aparecido de
• Data de Publicação: 2016
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Cadernos Gestão Pública e Cidadania (Online)
• Texto Completo: https://periodicos.fgv.br/cgpc/article/view/59404
• topic: Courts of account; corporate reputation; external control; social control; citizenship.; Tribunal de cuentas; reputación de la organización; control externo; control social; ciudadanía.; Tribunal de contas; reputação corporativa; controle externo; controle social; cidadania.

The purpose of this paper is to analyze the perception of the term “court of account” by individuals from civil society in Curitiba/PR. After a quick overview of the concept of court of account, a theoretical perspective is presented that defines corporate reputation as a set of mental associations about an organization possessed by individuals outside the organization. A survey was conducted with a sample of 307 individuals, who answered the following question: “In your opinion, what is a court of account?” Content analysis was applied to analyze the answers and group them into categories. Results indicate that the most frequent categories mentioned by individuals about the court of account were, in order of frequency: a supervisory organ, a place to render accounts, a resource manager, an account analyst, an account problem solver, and a judge of accounts. We conclude that the court of account is seen predominantly as a supervisory organ, although there is a high level of ignorance about its function.