Características dos sistemas de controle gerencial em organizações públicas

Abstract

The present study is aimed to identify the level of proximity or distance from management control systems designed by IBGE and IPEA, both public, non-profit Brazilian organizations, to the theoretical framework developed for this research. In order to do so, it was applied a qualitative, exploratory-type research in the format of a case study, whose data was obtained by means of interviews and research with public and private documents, then processed using documentary and content analysis. The theoretical reference addressed the topics of management control system; artifacts of the management control system; performance indicators; basis, and federal public management systems. Based on the documents and the interviews, it was possible to conclude that, from the standpoint of organizational goals, of the budget was a tool for planning and control, the chronological organization of the planning, programming, budgeting and performance evaluation, the use of nonmonetary variables as part of the formal control system, and the creation of conditions to foster goal congruence, IBGE is closer to the management control systems considered effective and addressed in the theoretical framework of this research when compared to the IPEA. It is expected that the analysis conducted in this work can contribute to the improvement of the management control systems of the two institutions, and encourage other public agencies to use more effective management control systems.