Interconexão entre as abordagens acadêmicas e de gestão sob a ótica das práticas de resposta à fraude contra o setor público brasileiro

• Ano de defesa: 2020
• Autor(a) principal: Silva, Vanessa Karla Rebouças da
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Finanças e Contabilidade; Programa de Pós-Graduação em Ciências Contábeis; UFPB
• Palavras-chave em Português: Corrupção; Administração Pública; Medidas anticorrupção; Corruption; Public administration; Anti-corruption measures; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/18326

The frauds committed against the Public Administration raise the concern of academics and professionals in a multidisciplinary way, so that different efforts are directed at understanding the phenomenon, more specifically in the typology of corruption. There is a constant search to expand the possibilities of deterrence, prevention, detection, monitoring and punishment of its occurrence in the context of public organizations, through theoretical and practical approaches. In this sense, recognizing the importance of improving the dialogue between academics and professionals, as well as the efficiency in the proposed actions and studies, the objective of this research is to analyze the interconnection of academic approaches and management practices used by professionals in the public sector in Brazil regarding the concepts and actions of response to corruption. Focusing on the definitions and actions used, the research was carried out through the application of two survey, one for the group of academics and another for the group of professionals, who verified the classification of importance attributed by the groups to the 70 practices of restraint to fraud, distributed in stages defined based on the Fraud and Corruption Combat Framework (TCU, 2018). Each practice was classified by the groups as unimportant, not so important, important or very important, so that the existence of a connection does not necessarily mean that the practices presented are the best and most effective, since the interconnection obtained also includes the classification of practices as 'Not Important' by both groups. Considering that 43 practices obtained the same classification, the results indicate the existence of interconnection between academics and professionals at the level of 61.43%. The classification for the attribution of efficiency to the practices presented was the issue that obtained the highest number of interconnection, followed by the classifications of importance given to the practices of the Prevention stage. The prevention stage was also the one with the highest number of actions classified as 'Important' by both groups. Considering that the preventive practices are the ones that are most related to the reduction of the Opportunity for the occurrence of corruption, which refers to one of the edges of the Fraud Triangle (CRESSEY, 1953), the results corroborate the idea that mechanisms for preventing corruption they can proactively mitigate the risks of the illicit (LORENTE, 2016; ALBRECHT et al., 2009). In addition, only three practices were classified as Very Important by both groups. In this sense, the results also corroborate with Bastos et al. (2002) regarding the understanding that Organizational Learning and the search for efficient organizational advancement also imply “unlearning” behaviors and approaches, indicating the importance of analysis regarding the need to improve or review the fraud response actions used, taking into account the characteristics of the various Brazilian public institutions.