Aprendizagem e institucionalização de práticas de controle externo : o papel de visitas técnicas do Tribunal de Contas da União




This study aims to describe in what measure the process of external knowledge acquisition by technical visits has been contributing for the institucionalization of external control practices in the Brazilian Court of Accounts (TCU). The technical visits accomplished by TCU, in the period from 1998 to 2004, were identified and characterized, as well as the socialization and code processes related to them. The institucionalization of external control practices linked to those visits were studied by the use of the variables Links, Resources / Structures and Program. Also, was analyzed the Legitimacy of the use of technical visits as a way to acquire external knowledge. Theoretical support is found in the studies of the Organizacional Learning, especially the study of learning processes, and in the Institutional Theory, including the institutional isomorphism phenomenon. As research methodology, two stages were accomplished, being the first composed by documental exam and the second by accomplishment of 18 semi-structured interviews with people involved with the technical visits. The results suggest that the accomplishment of technical visits, allied to conversion processes of the acquired knowledge, would have an important role in the institucionalization of external control practices in TCU, considering an isomorphic context. The interaction among those visits, as process of external knowledge acquisition, and the other code and socialization processes, especially reports elaboration, technical documents publication and trainings, made possible the transfer of learning from individual to organizational level. It was identified direct relation among the establishments of more solid and permanent organizacional links with the institucionalization of practices. In what it refers to the technical visits legitimacy, it stands out the presence of Moral Legitimacy, found on the visits evaluation in function of the reached results, and the presence of the Cognitive Legitimacy, by influence of the mimetic isomorphism phenomenon.


aprendizagem organizacional isomorfismo (matemática) isomorphism brazilian court of accounts tribunais de contas administracao benchmarking technical visits learning processes institutionalization

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