Legitimacy Accounts in the Debate about the Reform of Brazilian Courts of Accounts

Bruno Luz, Marcos Sousa and Edson Guarido Filho

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2019, vol. 23, issue 3, 311-330

Abstract: 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.

Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://rac.anpad.org.br/index.php/rac/article/view/1338/1364 (text/html)
https://rac.anpad.org.br/index.php/rac/article/download/1338/1364 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:abg:anprac:v:23:y:2019:i:3:1338

Access Statistics for this article

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration) is currently edited by Marcelo de Souza Bispo

More articles in RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration) from ANPAD - Associação Nacional de Pós-Graduação e Pesquisa em Administração
Bibliographic data for series maintained by Information Technology of ANPAD ().