The term of management adjustment as a consensual external control instrument in Brazil
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Controle (Online) |
Texto Completo: | https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/887 |
Resumo: | The consensual control of public management emerges in an atmosphere of hermeneutic reinterpretation of the traditional paradigms of public administration. Such changes perceived in a post-pandemic world are reflected in the research currently undertaken, highlighting a clear intensification of approaches to governance and heuristic strategies that seek to overcome problems, fostering critical studies on controlling action and its practical effects on resource management public. In this prospective sense, the present work aims to investigate to what extent the Management Adjustment Term (TAG), based on consensus among the actors involved, constitutes a legitimate instrument for the exercise of external control of the public administration by the brazilian Courts of Accounts (TC). The identification and exploratory analysis of the inducing and limiting elements of its celebration within the scope of the controlling bureaucracies, based on a qualitative approach to the data collected through interviews and document analysis, made it possible to highlight a parameterization deficit that can compromise legal certainty, isonomy and impersonality in the institutional relations established in the control processes. The empirical study of a sample of celebrated TAGs resulted in a circumstantial diagnosis of the low effectiveness of these instruments, concluding, prospectively, that their legitimacy depends on assumptions related to the reputation of the controlling bureaucracies before their audiences, permeating the recognition of their exceptionality and the risks inherent in their management. |
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The term of management adjustment as a consensual external control instrument in BrazilO termo de ajuste de gestão como instrumento de controle externo consensual no Brasilconsensual controlterm of management adjustmentlegal certaintycontrole consensualTermo de Ajustamento de Gestãosegurança jurídicaThe consensual control of public management emerges in an atmosphere of hermeneutic reinterpretation of the traditional paradigms of public administration. Such changes perceived in a post-pandemic world are reflected in the research currently undertaken, highlighting a clear intensification of approaches to governance and heuristic strategies that seek to overcome problems, fostering critical studies on controlling action and its practical effects on resource management public. In this prospective sense, the present work aims to investigate to what extent the Management Adjustment Term (TAG), based on consensus among the actors involved, constitutes a legitimate instrument for the exercise of external control of the public administration by the brazilian Courts of Accounts (TC). The identification and exploratory analysis of the inducing and limiting elements of its celebration within the scope of the controlling bureaucracies, based on a qualitative approach to the data collected through interviews and document analysis, made it possible to highlight a parameterization deficit that can compromise legal certainty, isonomy and impersonality in the institutional relations established in the control processes. The empirical study of a sample of celebrated TAGs resulted in a circumstantial diagnosis of the low effectiveness of these instruments, concluding, prospectively, that their legitimacy depends on assumptions related to the reputation of the controlling bureaucracies before their audiences, permeating the recognition of their exceptionality and the risks inherent in their management.O controle consensual da gestão pública emerge em uma atmosfera de releitura hermenêutica dos paradigmas tradicionais da administração pública. Tais mudanças refletem nas pesquisas atualmente empreendidas, destacando uma nítida intensificação das abordagens sobre governança e estratégias heurísticas que buscam superar os problemas, fomentando estudos críticos sobre a ação controladora e seus efeitos práticos na gestão dos recursos públicos. Nesse sentido prospectivo, o presente trabalho objetiva investigar em que medida o Termo de Ajustamento de Gestão (TAG), baseado na consensualidade entre os atores envolvidos, constitui instrumento legítimo de exercício do controle externo da administração pública pelos Tribunais de Contas (TC) brasileiros. A identificação e a análise exploratória dos elementos indutores e limitadores da sua celebração no âmbito das burocracias controladoras, a partir de uma abordagem qualitativa dos dados coletados por meio de entrevistas e análise documental, possibilitaram evidenciar um déficit de parametrização que pode comprometer a segurança jurídica, isonomia e impessoalidade nas relações institucionais estabelecidas nos processos de controle. Já o estudo empírico de uma amostra de TAG celebrados resultou em um diagnóstico circunstancial de baixa eficácia desses instrumentos, conclui-se, de modo prospectivo, que a sua legitimidade depende de pressupostos relacionados à reputação das burocracias controladoras perante suas audiências, perpassando o reconhecimento de sua excepcionalidade e dos riscos inerentes ao seu manejo.Tribunal de Contas do Estado do Ceará2023-12-11info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado pelos paresapplication/pdfhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/88710.32586/rcda.v22i1.887Revista Controle - Doutrina e Artigos; v. 22 n. 1 (2024); 435-4642525-33871980-086X10.32586/msgh8n54reponame:Revista Controle (Online)instname:Tribunal de Contas do Estado do Ceará (TCCE)instacron:TC_CEporhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/887/633Copyright (c) 2023 Revista: apenas para a 1ª Publicação.https://creativecommons.org/licenses/by-nc/4.0info:eu-repo/semantics/openAccessGonçalves Vieira, Cristiane2023-12-11T10:46:13Zoai:ojs.revistacontrole.tce.ce.gov.br:article/887Revistahttps://revistacontrole.tce.ce.gov.br/index.php/RCDAPUBhttps://revistacontrole.tce.ce.gov.br/index.php/RCDA/oairevistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br2525-33871980-086Xopendoar:2023-12-11T10:46:13Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE)false |
dc.title.none.fl_str_mv |
The term of management adjustment as a consensual external control instrument in Brazil O termo de ajuste de gestão como instrumento de controle externo consensual no Brasil |
title |
The term of management adjustment as a consensual external control instrument in Brazil |
spellingShingle |
The term of management adjustment as a consensual external control instrument in Brazil Gonçalves Vieira, Cristiane consensual control term of management adjustment legal certainty controle consensual Termo de Ajustamento de Gestão segurança jurídica |
title_short |
The term of management adjustment as a consensual external control instrument in Brazil |
title_full |
The term of management adjustment as a consensual external control instrument in Brazil |
title_fullStr |
The term of management adjustment as a consensual external control instrument in Brazil |
title_full_unstemmed |
The term of management adjustment as a consensual external control instrument in Brazil |
title_sort |
The term of management adjustment as a consensual external control instrument in Brazil |
author |
Gonçalves Vieira, Cristiane |
author_facet |
Gonçalves Vieira, Cristiane |
author_role |
author |
dc.contributor.author.fl_str_mv |
Gonçalves Vieira, Cristiane |
dc.subject.por.fl_str_mv |
consensual control term of management adjustment legal certainty controle consensual Termo de Ajustamento de Gestão segurança jurídica |
topic |
consensual control term of management adjustment legal certainty controle consensual Termo de Ajustamento de Gestão segurança jurídica |
description |
The consensual control of public management emerges in an atmosphere of hermeneutic reinterpretation of the traditional paradigms of public administration. Such changes perceived in a post-pandemic world are reflected in the research currently undertaken, highlighting a clear intensification of approaches to governance and heuristic strategies that seek to overcome problems, fostering critical studies on controlling action and its practical effects on resource management public. In this prospective sense, the present work aims to investigate to what extent the Management Adjustment Term (TAG), based on consensus among the actors involved, constitutes a legitimate instrument for the exercise of external control of the public administration by the brazilian Courts of Accounts (TC). The identification and exploratory analysis of the inducing and limiting elements of its celebration within the scope of the controlling bureaucracies, based on a qualitative approach to the data collected through interviews and document analysis, made it possible to highlight a parameterization deficit that can compromise legal certainty, isonomy and impersonality in the institutional relations established in the control processes. The empirical study of a sample of celebrated TAGs resulted in a circumstantial diagnosis of the low effectiveness of these instruments, concluding, prospectively, that their legitimacy depends on assumptions related to the reputation of the controlling bureaucracies before their audiences, permeating the recognition of their exceptionality and the risks inherent in their management. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-12-11 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado pelos pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/887 10.32586/rcda.v22i1.887 |
url |
https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/887 |
identifier_str_mv |
10.32586/rcda.v22i1.887 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/887/633 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2023 Revista: apenas para a 1ª Publicação. https://creativecommons.org/licenses/by-nc/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2023 Revista: apenas para a 1ª Publicação. https://creativecommons.org/licenses/by-nc/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Tribunal de Contas do Estado do Ceará |
publisher.none.fl_str_mv |
Tribunal de Contas do Estado do Ceará |
dc.source.none.fl_str_mv |
Revista Controle - Doutrina e Artigos; v. 22 n. 1 (2024); 435-464 2525-3387 1980-086X 10.32586/msgh8n54 reponame:Revista Controle (Online) instname:Tribunal de Contas do Estado do Ceará (TCCE) instacron:TC_CE |
instname_str |
Tribunal de Contas do Estado do Ceará (TCCE) |
instacron_str |
TC_CE |
institution |
TC_CE |
reponame_str |
Revista Controle (Online) |
collection |
Revista Controle (Online) |
repository.name.fl_str_mv |
Revista Controle (Online) - Tribunal de Contas do Estado do Ceará (TCCE) |
repository.mail.fl_str_mv |
revistacontrole@tce.ce.gov.br || josimar.batista@tce.ce.gov.br |
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1798315245297467392 |