Princípios da governança pública: A aderência da Controladoria Geral do Estado do Amazonas e do Tribunal de Contas do Estado do Amazonas às boas práticas de governança sugeridas pela IFAC

Abstract

This article aims to assess the adherence of public management in the state of Amazonas to the international model of good governance proposed by IFAC and CIPFA, based on information provided by the Amazonas State Comptroller's Office and the Amazonas State Audit Court. The research method is descriptive and employs a qualitative approach, utilizing document analysis with content analysis techniques. A Likert-scale questionnaire was administered using a checklist based on the Good Governance Framework in the Public Sector issued by the International Federation of Accountants (IFAC) and the Chartered Institute of Public Finance and Accountancy (CIPFA) in 2014. The results obtained by the TCE and CGE satisfactorily meet the IFAC requirements in 76.19% and 47.62%, respectively, and partially meet the requirements in 14.29% and 33.33%, respectively. The percentage of unmet requirements was 9.52% for the TCE and 19.05% for the CGE. Thus, answering the initial question, there is a high level of adherence to good governance practices in the external oversight body and a moderate level of adherence in the internal oversight body. The practices adopted by the Court are more well-known both in the document analysis and in the questionnaire responses, and areas for improvement are also noted in both. This study contributes to the understanding of public governance practices within the TCE and CGE of Amazonas, demonstrating the level of adherence of these bodies to the governance principles established by IFAC, which is important because they are both external and internal oversight bodies. Therefore, the greater their adherence to the principles, the better the example they will set for other public bodies.