Legitimacy Accounts in the Debate about the Reform of Brazilian Courts of Accounts/Legitimacy Accounts no Debate sobre a Reforma dos Tribunais de Contas Brasileiros

• Published in: RAC - Revista de Administracao Contemporanea 2019-05, Vol.23 (3), p.311
• Main Authors: Luz, Bruno Batista de Carvalho, Sousa, Marcos de Moraes, Filho, Edson Ronaldo Guando
• Format: Article
• Language: Spanish
• ISSN: 1415-6555
• DOI: 10.1590/1982-7849rac2019180300

The objective of this research was to investigate the political-cultural process related to the debate on the reform of Brazilian Courts of Accounts (CAs), law enforcement organizations responsible for controlling public resources. The research focused on analyzing how legitimacy accounts conducted by different categories of actors manifested themselves in the debate about the reform of Brazilian CAs from 2000 to 2017. We collected data from documentary sources, such as parliamentary speeches, public hearings debates, and news. Interviews were also conducted with representatives of the various categories of actors, including professional corporations, media, academia, judiciary, and organized civil society. Through the analysis of the mobilization process and the central arguments that called for the legitimacy of reform (legitimacy accounts), the results pointed to: (a) the centrality of professional corporations, both in the mediation and translation of the debate, and in the design of intervention strategies in the organizational field, and; (b) the identification of organizational, relational, procedural, jurisdictional and responsive aspects related to the multidimensional legitimacy of CAs. The results contribute to the areas of organizational studies, public administration and administration of justice. Keywords: legitimacy accounts; professional corporations; reform; courts of accounts; administration of justice. JEL Code: D73, E6, H83. O objetivo desta pesquisa foi investigar o processo politico-cultural relacionado ao debate em torno da reforma dos Tribunais de Contas brasileiros (TCs), organizacoes de aplicacao da lei responsaveis pelo controle de recursos publicos. A pesquisa centrou-se em analisar como legitimacy accounts conduzidos por diferentes categorias de atores se manifestaram no debate acerca da reforma dos TCs brasileiros no periodo de 2000 a 2017. Foram coletados dados de fontes documentais como discursos parlamentares, audiencias publicas, debates e noticias. Tambem foram realizadas entrevistas com representantes de diversas categorias de atores, incluindo corporacoes profissionais, midia, academia e sociedade civil organizada. Por meio da analise do processo de mobilizacao e dos argumentos centrais que apelaram para a legitimidade da reforma (legitimacy accounts), os resultados apontaram para: (a) a centralidade das corporacoes profissionais, tanto na mediacao e traducao do debate, quanto no desenho de estrategias de intervencao no