Governança corporativa: aplicabilidade de seus princípios e práticas ao setor público brasileiro

Abstract

The possibility of applying the principles and good practices of corporate governance to the Brazilian public sector appears as a pertinent theme capable of contributing considerably to the increase of the efficiency of the state. Therefore, the first and second chapters analyze the concept of corporate governance as well as the historical evolution of this term, demonstrating even the notorious social repercussions that good or bad governance practices have had throughout history and how the beginnings of corporate governance can be noticed from the earliest business models. It is necessary to emphasize that he evolutionary history of publicly traded companies is carried out to demonstrate that the increased complexity of business models has led to diversified managerial problems that required equally differentiated governance solutions. In addition, three key historical milestones are studied with the objective of really understand corporate governance, which are Robert Monks' activism, the Cadbury Report and the principles set and updated by the OECD.In turn, the third chapter seeks to transpose and adapt the concepts analyzed for the Brazilian reality, more precisely, to the ambit of the Brazilian public sector. The purpose of this study is the idea that the degree of quality of the Brazilian public service can be significantly maximized by the transposition of practices and management principles typical of the corporate environment, which maintain clear legal compatibility with the objectives and principles of Public Administration. In this way, the referenced analysis was based on the study of several academic works carried out by Brazilian and foreign researchers from multiple areas such as Law, Administration, Economics and even Engineering; Surveys conducted by Brazilian public agencies like Federal Audit Office and foreign public agencies such as the Australian National Audit Office (ANAO). In addition, we studied a concrete initiative in our country that sought to apply the principles and good practices of corporate governance to the Brazilian public sector as seen in the management shock project of the State of Minas Gerais.