OS RESULTADOS E A PERCEPÇÃO DOS GESTORES SOBRE GOVERNANÇA PÚBLICA: O CASO DO TCE-GO

Abstract

In order to apply the best management practices and deliver quality services that bring more efficiency to management and improvement of state office, public organizations have been integrating corporate governance in the private sector. It is in this context that the organizational models of public management have been improving, aiming to foster issues such as financial sustainability and management transparency, including the resolution of interest conflicts. This paper aimed to identify the disclosure of governance policies in the intermediate and final activities of Goiás State Auditor Court / TCE-GO, in the light of the Corporate Governance principles and recommendations, suggested by the Study 13 of the PSC / IFAC. Despite the recognized importance of governance applied to the public sector, there is a lack of quality studies in this area of knowledge. Responses from TCE-GO managers and former managers were sought, regarding Behavior Patterns, Structure and Organizational Processes, Control and External Reports. Each of these subthemes represents a dimension established by Study 13, based on the public sector governance principles. Through the analysis, it is able to affirm that the Court applies good management practices, although it can still implement other good governance recommendations. In conclusion, the implementation of governance mechanisms in the public sector, especially in the dimension of intermediate and final activities developed by TCE-GO, has an inducing role in the improvement of public control policies and, consequently, in the effort of good governance and results practices.