Titre:	Três ensaios sobre mudança institucional no Tribunal de Contas da União
Auteur(s):	Costa, Patricia Vieira da
Orientador(es)::	Calmon, Paulo Carlos Du Pin
Assunto::	Accountability horizontal Controle externo Tribunal de Contas da União (TCU) Mudança institucional
Date de publication:	15-aoû-2022
Data de defesa::	18-mai-2022
Référence bibliographique:	COSTA, Patricia Vieira da. Três ensaios sobre mudança institucional no Tribunal de Contas da União. 2022. 379 f., il. Tese (Doutorado em Ciência Política) — Universidade de Brasília, Brasília, 2022.
Abstract:	The objective of this research was to investigate the transformation in the Brazilian Federal Court of Accounts (FCA), an agency that, after more than 100 years playing a secondary role, has become decisive for public policies in the 21st century. The central question of the research is: what causal mechanisms explain the processes of institutional change observed in the FCA – and, secondarily, in the external control policy subsystem – between 1988 and 2018? The thesis was conceived under the third-generation neo-institutionalist theoretical framework, and the analytical model is based on the theoretical assumption that there would have been a combination of abrupt and gradual institutional changes. The methodology involved the use of theory-guides process tracing – the theory, in this case, is the one that treats institutions as conformations of rules, practices and narratives. Documents were examined based on two methods of content analysis: theoretical coding and longitudinal coding. Semi-structured interviews with actors linked to the subsystem were carried out to fill in the gaps left by the documentation. The main source of empirical data were the FCA's Reports and Preliminary Opinions on the accounts of the president of the Republic, documents virtually unexplored in political science. FCA's Annual Activity Reports were also used. Together, these documents add up to more than 14,000 pages. The thesis was organized in the format of three essays, and the information above refers to the first essay, which anchors the research. The second essay has the same objective and the same question, but the sources are academic works on the FCA authored by researchers in the field of law. They are very focused on rules, compliance or disobedience to them, including disputes over their meaning or their replacement. Even without mentioning institutional change, these researchers collected a large amount of empirical material, examined it and extracted findings that, when reanalyzed in the light of neo-institutionalist theories and causal mechanisms, complete the answers obtained from the design initially proposed for the thesis. Furthermore, the original design left unanswered a relevant question in terms of comparative policy: is the transformation process observed at the FCA similar to what happened in other countries in the world, or was it something specific to Brazil? The third essay seeks precisely this answer, based on the theory of the audit explosion. The results of the first and second essays showed relevant evidence of the incidence of political learning, functional consequence, path dependence and positive feedback mechanisms. As for gradual changes, there were strong indications of the presence of conversion and layering mechanisms. Two other phenomena detected were isomorphism and accountability bias. The third essay suggests that the determinants of the audit explosion proposed in the theory were present in Brazil, but in very different forms, times and intensities from the United Kingdom and the United States. It also suggests an important point of divergence: the centrality of corruption, in the Brazilian case, for the process of expansion of control – something that is not present in the theory. More than investigating the types of mechanisms behind the transformation in the FCA and in the external control policy subsystem, the study of institutional change undertaken in this thesis helps to unravel political processes (of dispute for power and authority) involving agents (individual and collective) and structures. These processes, given the transversal dimension of the case studied, can also be manifested in other subsystems. Thus, although one cannot speak of generalization, the proposed model and the results obtained have the potential to provide useful contributions to studies of institutional change processes in other public policy subsystems in the Brazilian context.
metadata.dc.description.unidade:	Instituto de Ciência Política (IPOL)
Description:	Tese (doutorado) — Universidade de Brasília, Instituto de Ciência Política, Programa de Pós-Graduação em Ciência Política, 2022.
metadata.dc.description.ppg:	Programa de Pós-Graduação em Ciência Política
Licença::	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
Collection(s) :	Teses, dissertações e produtos pós-doutorado

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