Análise da maturidade de processos na Secretaria das Finanças de Fortaleza

Abstract

Process management emerges as an integration of multiple disciplines and has consolidated itself as an approach for improving organizational performance, especially within public administration, by enabling greater efficiency, control, and alignment with institutional strategies. In this context, this study aimed to evaluate the level of organizational process maturity of the Tax Administration Coordination of the Municipal Finance Secretariat of Fortaleza, using the Process and Enterprise Maturity Model (PEMM), proposed by Hammer (2007), as a reference framework. The research is characterized as descriptive, with a qualitative approach, and was conducted through a single case study. Data collection took place in two stages. Initially, a structured questionnaire based on the PEMM model was applied to 52 employees of the Coordination, using a three-point scale. Subsequently, interviews were conducted with the two managers responsible for the unit, with the purpose of deepening the analysis of the results obtained and understanding their perceptions regarding the identified diagnosis. The results showed that the Coordination presents a low level of process maturity, being classified at level P0 according to the PEMM model. Nevertheless, most of the analyzed categories concentrated responses in the “somewhat true” and “predominantly true” options, indicating a generally positive assessment of several process-related aspects. The enabler with the lowest level of maturity was the process owner, mainly due to the low expressiveness of the authority-related component. In contrast, the enabler with the best performance was the use of performance indicators, whose usage-related component achieved a high level of maturity. It is concluded that, although the processes are not yet fully stabilized, there are consolidated practices that may serve as a foundation for the evolution of organizational maturity. Based on the findings, actions were proposed to enhance the level of process maturity of the Coordination, contributing to the strengthening of process management in municipal tax administration.