Mudança institucional: a implementação de nova lógica de controle em parcerias entre entidades do terceiro setor e municípios

• Ano de defesa: 2023
• Autor(a) principal: Manzano, Filipe Bonini
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Uberlândia; Brasil; Programa de Pós-graduação em Ciências Contábeis
• Palavras-chave em Português: Lógicas institucionais; Prestação de contas; Terceiro setor; Controle por resultados; Institutional logic; Control by results; Accountability; Third sector; CNPQ::CIENCIAS SOCIAIS APLICADAS
• Link de acesso: https://repositorio.ufu.br/handle/123456789/37763; http://doi.org/10.14393/ufu.di.2023.207

The research aims to understand how actors in organizations respond to proposals for changing the institutional logic present in established routines, within the framework of institutional logic. It is understood that the normative change introduced by Federal Law No. 13.019/2014, known as the Regulatory Framework for Civil Society Organizations (MROSC), proposed to change control logics in accountability. Prior to this normative innovation, the procedural flow of accountability focused solely on the logic of bureaucratic control. However, with the implementation of the new federal law, there was an attempt to change the logic to one based on results. In this context, the present study analyzes the success or failure of changes in control by results in accountability involving partnerships between municipal public administrations and third-sector organizations. To achieve the proposed objectives, the study triangulated different data sources. The information analyzed comes from a public database with voluntary transfer information between municipalities and the third sector, analysis of municipal decrees regulating Law 13019/2014 at the local level, and 13 semi-structured interviews. The examination of the collected data allowed us to conclude that the dominant logic of bureaucratic control is maintained in the practical routine of accountability of local governments. The results also indicate that the lack of training of the actors involved, misunderstanding of the result indicators, fear of the misdevelopment of public funds, the actions of the Courts of Accounts, and local policies all configure resistance to the implementation of control emphasizing results. In addition to the coexistence of logics in accountability, the attempt to redesign management control through waves of reforms in search of simpler performance and logic of results than those provided by the bureaucratic model requires careful observation of the scope and limits of bureaucratic logic.