Accountability no Controle Externo: Análise normativa e técnica do modelo de prestação de contas do Tribunal de Contas do Estado de Goiás

Abstract

The growing demands for transparency, accountability, and effectiveness in public management have repositioned accountability as a central element of governance in the contemporary public sector. In this context, this dissertation aims to analyze the accountability model adopted by the Court of Accounts of the State of Goiás (TCE-GO), in light of contemporary theoretical frameworks on accountability and the normative and institutional practices developed by the Brazilian Federal Court of Accounts (TCU). The study is situated within the research line Governance and Public Policies, contributing to the advancement of discussions on horizontal accountability, external control, and accountability as an integrated system of information, justification, and enforcement. Methodologically, the research adopts a qualitative and descriptive approach, grounded in bibliographic review and documentary analysis. Normative instruments, regulations, and institutional documents from both the TCU and the TCE-GO were examined using content analysis techniques, based on an analytical matrix structured around the stages of the accountability process (accountability reporting, auditing, and adjudication) aligned with the accountability cycle. The findings indicate that the TCU adopts an expanded conception of accountability, oriented toward transparency, public value generation, and systemic integration between auditing, adjudication, and political oversight, whereas the TCE-GO model remains predominantly procedural, with lower conceptual density regarding the role of auditing, institutional integration, and the communicational function of accountability. The originality of the study lies in the development of a systematized comparative matrix applicable to the analysis of accountability models within courts of accounts. As a practical contribution, the research presents a Technical-Technological Product consisting of an Accountability Guide, developed based on the analytical matrix, intended for public managers, internal control bodies, and external oversight institutions. The impacts of the study are potential and are evident in the organizational, practical, and public policy dimensions, by offering an analytical and guiding instrument for improving accountability processes and external control, thereby contributing to the strengthening of public governance and accountability in the public sector.