Internal Control System of the Federal Executive Branch: changes and political agents in the 1987 National Constituent Assembly

Authors

  • Beatriz Silva da Costa Universidade Federal de Minas Gerais, Brasil

DOI:

https://doi.org/10.36428/revistadacgu.v12i22.169

Abstract

As a very popular topic in the Public Administration literature, many studies have been published about the internal control, but mostly from a perspective of public management or accounting. The trajectory of this phenomenon dates to the beginning of the twentieth century and enters the 21st century. However, the 1987 National Constituent Assembly marked the beginning of the reformulation of the internal control system of the Federal Executive Power in Brazil in a democratic context. This article analyzes what were the institutional changes in the internal control system of the Brazilian Federal Executive between the Constitution of 1967 and 1988. Using the theory of institutional changes, this article intends to contribute to the literature of Social Sciences and Political Science on the types of changes that occurred, the types of political agents involved in such changes, as well as interpret the influence of the political context at the time on the results promulgated with the Brazilian Federal Constitution of 1988.

Downloads

Download data is not yet available.

Author Biography

  • Beatriz Silva da Costa, Universidade Federal de Minas Gerais, Brasil

    Bacharela em Ciências Sociais e Mestra em Ciência Política pela Universidade Federal de Minas Gerais. É integrante do Centro de Estudos Legislativos e do PEX - Executives, Presidents and Cabinet Politics, ambos da Universidade Federal de Minas Gerais. Aceita para cursar doutorado em Política em 2021 na University of Virgínia, EUA.

References

ARANHA, Ana Luiza. A Rede Brasileira de Instituições de Accountability: Um Mapa do Enfrentamento da Corrupção na Esfera Local. 2015. 495 f. Tese (Doutorado em Ciência Política) - Universidade Federal de Minas Gerais, Belo Horizonte, 2015.

BRADY, Henry E.; COLLIER, David. 2004. Rethinking social inquiry: diverse tools, shared standards. New York. Rowman & Littlefield.

CASTRO, Domingos Poubel de. Auditoria e controle interno a administração pública: evolução do controle interno no Brasil: código de Contabilidade de 1922 até a criação da CGU em 2003: guia para a atuação das auditorias e organização dos controles internos nos Estados, municípios e ONGS. São Paulo: Atlas, 2008.

CUNHA, E.S.M.; ARAÚJO, C. E.L. Process tracing nas Ciências Sociais: fundamentos e aplicabilidade. Brasília: Enap, 2018.

DOWNS, Anthony. An Economic Theory of Democracy. New York: Harper, 1957.

ELSTER, Jon. The Market and the Forum: Three Varieties of Political Theory. In Foundations of Social Choice Theory, ed. Jon Elster and Aanund Hylland, 104-32. Cambridge: Cambridge University Press, 1986.

EV, L.; BURNI, A. Entre a especificidade e a teorização: a metodologia do estudo de caso. Teoria & Sociedade, n. 22.2, julho - dezembro de 2014.

GARCIA, Leice. Análise do controle interno do Poder Executivo Federal brasileiro sob a perspectiva de Pierre Bourdieu: história social como possibilidade de compreensão da produção e reprodução de práticas dos agentes. 2011. 239 f. Tese (Doutorado em Administração). - Faculdade de Ciências Econômicas, Universidade Federal de Minas Gerais, Belo Horizonte, 2011.

GERRING, John. 2004. What is a case study and what it is good for?, American Political Science Review, v. 98, n. 2: 341-354.

GERRING, John. 2007. Case study research. New York: Cambridge University Press.

KIWIET, Roderick; MCCUBBINS, Mathew. The Logic of Delegation. Chicago: University of Chicago Press, 1991.

KNIHT, Jack. Institutions and Social Conflict. Cambridge: Cambridge, University Press, 1992.

LEVY, Jack, S. 2008. Case Studies: Types, Designs and Logics of Inference. Conflict

Management and Peace Science, 25:1–18.

MAHONEY, James; THELEN, Katheen. Explaining institutional change: Ambiguity, Agency, and Power. Cambridge: Cambridge University Press, 2010.

NASCIMENTO, Emerson Oliveira do. Os novos institucionalismos na ciência política contemporânea e o problema da integração teórica. Revista Brasileira de Ciência Política, n.1. Brasília, janeiro-junho de 2009, pp. 95-121.

O´DONNELL, Guillermo. Accountability horizontal e novas poliarquias. Lua Nova: Revista de Cultura e Política, São Paulo, n. 44, p. 27-54, 1998. Disponível em: <http://dx.doi.org/10.1590/S0102-64451998000200003>. Acesso em: 20 de out. 2018.

O’DONNELL, Guillermo. Accountability horizontal: la institucionalización legal de la desconfianza política. PostData, Buenos Aires, p. 1-15, mayo 2001.

OLIVIERI, Cecília. A lógica política do controle interno: o monitoramento das políticas públicas no presidencialismo brasileiro. São Paulo: Annablume, 2010.

OLSON, Mancur. A Lógica da Ação Coletiva. São Paulo: EDUSP, 1999.

POWER, Timothy; TAYLOR, Matthew (Eds.). Corruption and democracy in Brazil: the struggle for accountability. Notre Dame: University of Notre Dame Press, Kellogg Institute Series, 2011.

STREECK, Wolfgang; KATHEEN, Thelen. “Introduction: Institutional Change in Advanced Political Economies.” In Beyond Continuity: Institutional change in Advanced Political Economies, ed. Wolfgang Streeck and Kathleen Thelen, 1–39. Oxford: Oxford University Press, 2005.

THELEN, Kathleen. Historical Institutionalism in Comparative Politics. Annual Review of Political Science, 1999, v. 2, p. 369–404.

VOIGT, Stefan. How (Not) to measure institutions. Journal of Institutional Economics, 2013, 9(1), p. 1 - 26.

Downloads

Published

2020-12-30

Issue

Vol. 12 No. 22 (2020): Revista da CGU, 22, jul-dez/2020

Section

Governmental Control, Fighting and Prevention of Corruption

License

Copyright (c) 2020 Revista da CGU

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

The Revista da CGU follows the Creative Commons Attribution 4.0 International License (CC BY), which allows the use and sharing of published works with mandatory indication of authors and sources. Contents published until 2019 have generic permission for use and sharing with mandatory indication of authorship and source.

We highlight some essential and non-exhaustive points related:

  • The submission of the proposal implies a commitment not to submit it to another journal and authorizes if approved, its publication.
  • The submission of the proposal also implies that the author(s) agrees with the publication, without resulting in remuneration, reimbursement, or compensation of any kind.
  • The published texts are the responsibility of the authors and do not necessarily represent the opinion of the journal.
  • Responsibility for any plagiarism is the responsibility of the author(s).
  • The person responsible for the submission declares, under the penalties of the Law, that the information on the authorship of the work is complete and correct.

Also highlighted are the items related to our Editorial Policies, in particular on the Focus and Scope, Publication Ethics, Peer Review Process, and Open Access Policy.

How to Cite

Internal Control System of the Federal Executive Branch: changes and political agents in the 1987 National Constituent Assembly. Revista da CGU, [S. l.], v. 12, n. 22, p. 210–227, 2020. DOI: 10.36428/revistadacgu.v12i22.169. Disponível em: https://revista.cgu.gov.br/Revista_da_CGU/article/view/169.. Acesso em: 21 nov. 2024.