The aim of this thesis is to problematize how and under what conditions organizational performance is constituted in the practices of performance auditing and accounting. Organizational performance disclosure is a world-wide phenomenon for enabling accountability relationships in large organizations regardless of the societal sector they operate in. In constitutive accounting literature, there is a well-established notion that accounting and performance auditing enable “government at a distance” by representing organizational actions and results of those actions, i.e. by constituting performance.  Accounting and performance auditing have been regarded as “technologies of government” that make government from spatial and temporal distances possible by linking political and programmatic ambitions, i.e., the will of a superior, to everyday organizational conduct. However, whereas many previous studies of accounting and performance auditing as technologies of government focus on the discourses over the technologies of accounting and performance auditing, this thesis focuses its analysis on the operationalization of these technologies in local organizational settings. By studying the constitution of performance in the practices of accounting and performance auditing this thesis contributes by problematizing that which supposedly makes government at a distance possible. The thesis is based on two case studies of performance audit and two case studies of performance reporting. On the basis of these papers, the thesis studies the constitution of performance in performance auditing and accounting. Whereas the constitution of performance may seem stable and unproblematic at the level of discourse, this thesis suggests that constituting performance is a complex process of social construction that requires significant organizational efforts and that the ability of accounting and performance auditing to connect political and programmatic ambitions to daily organizational conduct cannot be taken for granted. The thesis suggest that once we acknowledge that performance is a socially constructed representation of organizational actions and begin to pay attention to how performance is constituted in local organizational settings, we can find new ways of addressing the ongoing challenge of constituting performance in accounting and performance auditing and increase our understanding about the ability of these practices to enable government at a distance. / <p>At the time of doctoral defence the following papers were unoublished and had a status as follows: Paper nr. 2: Manuscript; Paper nr. 3: Manuscript; Paper nr. 4: Manuscript</p>

A auditoria de desempenho tem sido muito discutida pelos órgãos de auditoria governamental em diversos países, tendo em vista a grande importância de seu resultado na melhoria das atividades de gestão das organizações públicas. Nesse sentido, o Tribunal de Contas da União (TCU), a Controladoria-Geral da União (CGU) e a Secretaria Federal de Controle Interno já emitiram diversas orientações que fundamentam as atividades dos Órgãos de Controle Interno de cada Ministério. No entanto, tendo em vista a verificação de diferenças metodológicas existentes entre as orientações para a medição da avaliação do desempenho oriundas do TCU e dos outros órgãos de controle e as oriundas do Ministério do Planejamento, pelo programa GESPÚBLICA, os benefícios propostos pelo uso de indicadores de desempenho pode não ser plenamente atingido. Dessa forma, o propósito fundamental desta pesquisa foi realizar um estudo de caso promovendo uma discussão a respeito dos pontos de divergência e convergência existentes entre as metodologias empregadas na avaliação do desempenho realizada pela Diretoria de Contas da Marinha nas UJ, que se baseia na Instrução Normativa n57/2008 do Tribunal de Contas da União (TCU), e na empregada pela Diretoria de Administração da Marinha, que se baseia no Programa Nacional de Gestão Pública e Desburocratização GESPÚBLICA, a fim de contribuir para a melhoria dos serviços de auditoria realizados pela DCoM. Para a consecução desse propósito, inicialmente foram detalhados os aspectos teóricos e práticos da metodologia de Avaliação do Desempenho da Gestão utilizada na auditoria de desempenho promovida por iniciativa da Diretoria de Contas da Marinha (DCoM) em suas Unidades Jurisdicionadas (UJ), cujos fundamentos são diretamente baseados nas Instruções expedidas pelo Tribunal de Contas da União (TCU) e Secretaria Federal de Controle Interno. Em seguida, foram abordados os aspectos específicos relacionados à metodologia de avaliação de gestão divulgada pela Diretoria de Administração da Marinha (DAdM), cujos fundamentos são diretamente baseados nos conceitos balizadores do estado da arte em gestão pública existentes no Programa Nacional de Gestão Pública e Desburocratização GESPÚBLICA. No final, foram realizadas discussões das hipóteses levantadas e apresentadas as sugestões para a melhoria da metodologia atualmente aplicada pela DCoM com vistas a uma maior convergência com a metodologia de avaliação do desempenho da gestão preconizada pelo GESPÚBLICA e divulgada pela DAdM e que, além de não contrariarem as normas emanadas do TCU, cuja obediência é obrigatória pelos órgãos de controle interno da MB, aperfeiçoam a metodologia de auditoria de avaliação do desempenho utilizada pela DCoM e criam um ambiente de gerenciamento de gestão nas UJ e nos órgãos de controle interno que poderão permitir uma melhor tomada de decisões dos gestores públicos, sempre buscando o desempenho ótimo. / The performance audit has been much discussed by the organs of government auditing in several countries, in view of the great importance of their activities result in improved management of public organizations. Accordingly, the Court of Audit (TCU), the Comptroller General of the Union (CGU) and the Federal Secretariat of Internal Control has issued several guidelines that support the activities of the Organs of Internal Control for each ministry. However, in order to check methodological differences between the guidelines for measuring the performance assessment derived from the TCU and other organs of control and those from the Ministry of Planning, the program GESPÚBLICA, the benefits offered by the use of indicators performance may not be fully achieved. Thus, the fundamental purpose of this research was to conduct a case study of promoting a discussion of the points of divergence and convergence between the two methodologies employed in the performance evaluation conducted by the Board of Auditors of the Navy in UJ, based on the Normative No 57/2008 of the Court of Audit (TCU), and employed by the Board of Directors of the Navy, which is based on the National Public Management and Debureaucratization - GESPÚBLICA in order to contribute to the improvement of audit conducted by DCOM. To achieve this purpose, were first detailed theoretical and practical aspects of the methodology of performance assessment used in the management performance audit initiative promoted by the Board of Auditors of the Navy (DCOM) units in their court (UJ), whose foundations are directly based on instructions issued by the Court of Audit (TCU) and the Federal Secretariat of Internal Control. Were then addressed the specific aspects related to management assessment methodology disclosed by the Board of Directors of the Navy (DAdM), whose foundations are directly based on the concepts guide for the state of the art in existing public management in the National Public Management and Debureaucratization - GESPÚBLICA. In the end, there were discussions of the hypotheses and presented suggestions for improving the methodology currently applied by the DCOM with a view to greater convergence with the methodology for assessing the performance of management advocated by GESPÚBLICA and disclosed by DAdM and that, besides not are contrary to rules issued by the TCU, whose obedience is obligatory for the bodies of internal control of MB, improve the audit methodology for assessing performance used by DCOM and create a management environment management in the UJ and the organs of internal control that might allow better decision-making of public managers, always looking for optimal performance.

A auditoria de desempenho tem sido muito discutida pelos órgãos de auditoria governamental em diversos países, tendo em vista a grande importância de seu resultado na melhoria das atividades de gestão das organizações públicas. Nesse sentido, o Tribunal de Contas da União (TCU), a Controladoria-Geral da União (CGU) e a Secretaria Federal de Controle Interno já emitiram diversas orientações que fundamentam as atividades dos Órgãos de Controle Interno de cada Ministério. No entanto, tendo em vista a verificação de diferenças metodológicas existentes entre as orientações para a medição da avaliação do desempenho oriundas do TCU e dos outros órgãos de controle e as oriundas do Ministério do Planejamento, pelo programa GESPÚBLICA, os benefícios propostos pelo uso de indicadores de desempenho pode não ser plenamente atingido. Dessa forma, o propósito fundamental desta pesquisa foi realizar um estudo de caso promovendo uma discussão a respeito dos pontos de divergência e convergência existentes entre as metodologias empregadas na avaliação do desempenho realizada pela Diretoria de Contas da Marinha nas UJ, que se baseia na Instrução Normativa n57/2008 do Tribunal de Contas da União (TCU), e na empregada pela Diretoria de Administração da Marinha, que se baseia no Programa Nacional de Gestão Pública e Desburocratização GESPÚBLICA, a fim de contribuir para a melhoria dos serviços de auditoria realizados pela DCoM. Para a consecução desse propósito, inicialmente foram detalhados os aspectos teóricos e práticos da metodologia de Avaliação do Desempenho da Gestão utilizada na auditoria de desempenho promovida por iniciativa da Diretoria de Contas da Marinha (DCoM) em suas Unidades Jurisdicionadas (UJ), cujos fundamentos são diretamente baseados nas Instruções expedidas pelo Tribunal de Contas da União (TCU) e Secretaria Federal de Controle Interno. Em seguida, foram abordados os aspectos específicos relacionados à metodologia de avaliação de gestão divulgada pela Diretoria de Administração da Marinha (DAdM), cujos fundamentos são diretamente baseados nos conceitos balizadores do estado da arte em gestão pública existentes no Programa Nacional de Gestão Pública e Desburocratização GESPÚBLICA. No final, foram realizadas discussões das hipóteses levantadas e apresentadas as sugestões para a melhoria da metodologia atualmente aplicada pela DCoM com vistas a uma maior convergência com a metodologia de avaliação do desempenho da gestão preconizada pelo GESPÚBLICA e divulgada pela DAdM e que, além de não contrariarem as normas emanadas do TCU, cuja obediência é obrigatória pelos órgãos de controle interno da MB, aperfeiçoam a metodologia de auditoria de avaliação do desempenho utilizada pela DCoM e criam um ambiente de gerenciamento de gestão nas UJ e nos órgãos de controle interno que poderão permitir uma melhor tomada de decisões dos gestores públicos, sempre buscando o desempenho ótimo. / The performance audit has been much discussed by the organs of government auditing in several countries, in view of the great importance of their activities result in improved management of public organizations. Accordingly, the Court of Audit (TCU), the Comptroller General of the Union (CGU) and the Federal Secretariat of Internal Control has issued several guidelines that support the activities of the Organs of Internal Control for each ministry. However, in order to check methodological differences between the guidelines for measuring the performance assessment derived from the TCU and other organs of control and those from the Ministry of Planning, the program GESPÚBLICA, the benefits offered by the use of indicators performance may not be fully achieved. Thus, the fundamental purpose of this research was to conduct a case study of promoting a discussion of the points of divergence and convergence between the two methodologies employed in the performance evaluation conducted by the Board of Auditors of the Navy in UJ, based on the Normative No 57/2008 of the Court of Audit (TCU), and employed by the Board of Directors of the Navy, which is based on the National Public Management and Debureaucratization - GESPÚBLICA in order to contribute to the improvement of audit conducted by DCOM. To achieve this purpose, were first detailed theoretical and practical aspects of the methodology of performance assessment used in the management performance audit initiative promoted by the Board of Auditors of the Navy (DCOM) units in their court (UJ), whose foundations are directly based on instructions issued by the Court of Audit (TCU) and the Federal Secretariat of Internal Control. Were then addressed the specific aspects related to management assessment methodology disclosed by the Board of Directors of the Navy (DAdM), whose foundations are directly based on the concepts guide for the state of the art in existing public management in the National Public Management and Debureaucratization - GESPÚBLICA. In the end, there were discussions of the hypotheses and presented suggestions for improving the methodology currently applied by the DCOM with a view to greater convergence with the methodology for assessing the performance of management advocated by GESPÚBLICA and disclosed by DAdM and that, besides not are contrary to rules issued by the TCU, whose obedience is obligatory for the bodies of internal control of MB, improve the audit methodology for assessing performance used by DCOM and create a management environment management in the UJ and the organs of internal control that might allow better decision-making of public managers, always looking for optimal performance.

El Estado Peruano viene ejecutando esfuerzos para implementar cuantas acciones sean necesarias a fin de hacer más eficaz y eficiente la generación de bienes y servicios que brinda, para así poder alcanzar resultados positivos en beneficio del bienestar de los ciudadanos y el desarrollo del país; en tal sentido, a través de la Política Nacional de Modernización de Gestión Pública al 20211, el Ejecutivo establece la visión, los principios y los lineamientos para una actuación coherente y eficaz del sector público al servicio de los ciudadanos y del desarrollo del país. (Presidencia de Consejo de Ministros, 2021) Bajo este contexto, La Contraloría General de la República lleva a cabo, a través de la “Auditoría de Desempeño”2, la evaluación de la calidad y el desempeño de entrega de los bienes y servicios que brindan las entidades públicas, con la finalidad de alcanzar resultados que impacten en la calidad de los servicios públicos que se brindan a los ciudadanos. Sin embargo, pese a los numerosos esfuerzos que realiza, verificamos que, el aplicativo web Sigueplan, herramienta informativa que sirve para dar seguimiento a las acciones a implementar por las entidades públicas, se muestra que a noviembre de 2020 se tienen registrados un total de 16 Auditorías de Desempeño realizadas a diferentes servicios que fueron brindados por entidades públicas, cuyos Planes de Acción emitidos incluyeron un total de 522 acciones a implementar, y que pese a haber transcurrido el plazo máximo para la implementación, a la fecha aún existen recomendaciones con implementación baja o nula. En tal sentido, en el presente trabajo de investigación se analiza las principales causas identificadas por el equipo auditor a cargo del seguimiento de los Planes de Acción de la Contraloría General de la República, que limitaron la continuidad en el proceso de seguimiento, asimismo, se realiza un análisis del Sistema de reporte de seguimiento – Sigueplan de acceso público, así como de la Directiva N° 008-2016 CG/GPROD que reguló la auditoría de desempeño durante la vigencia de implementación de los Planes de Acción seleccionados, a fin de proponer alternativas de mejora y formular recomendaciones que contribuyan a la mejora del proceso de seguimiento a los Planes de Acción, producto de las auditorias de desempeño. / The Peruvian State has been executing efforts to implement the actions that are necessary in order to make the generation of goods and services it provides more effective and efficient to achieve positive results for the well-being of citizens and the development of the country; In this sense, through the National Policy for the Modernization of Public Management by 2021, the Executive establishes the vision, principles and guidelines for a coherent and effective action of the public sector at the service of citizens and the development of the country. (Presidencia de Consejo de Ministros, 2021) Under this context, the Comptroller General of the Republic carries out, through the "Performance Audit", the evaluation of the quality and performance of the delivery of goods and services provided by public entities, in order to achieve results. that impact on the quality of public services provided to citizens. However, despite the numerous efforts made by the Comptroller General of the Republic, we verified that the web application Sigueplan, an informative tool that serves to monitor the actions to be implemented by public entities, it is shown that as of November 2020 a total of 16 Performance Audits have been registered for different services that were provided by public entities, whose Action Plans issued included a total of 522 actions to be implemented, and that despite After the deadline for implementation has elapsed, to date there are recommendations with little or no implementation. In this sense, this research work analyzes the main causes identified by the audit team in charge of monitoring the Action Plans of the Office of the Comptroller General of the Republic, which limited the continuity in the monitoring process, as well as performs an analysis of the monitoring report system - public access plan, as well as Directive No. 008-2016 CG/GPROD that regulated the performance audit during the implementation period of the selected Action Plans, in order to propose alternatives for improvement and formulate recommendations that contribute to the improvement of the follow-up process for action plans, as a result of performance audits. / Trabajo de investigación

My dissertation starts with the overview of the history of financial control in the Czech lands. In the overview, I compare various controls having the power of the financial control with special attention paid to their mutual interference and overlapping. Performance of one type of control influenced implementation of other types of control. For many reasons, I decided to focus on the period starting in 1989. The years following the change of the regime in 1989 were very turbulent and rich in legislative initiatives. Some were successful, some less productive and I point out selected steps made in the area of control of financial activities, which lacked proper background and reasoning. On the other hand, many constructive proposals had been abolished for political reasons rather for their imperfectness. In other words - much alike the old totalitarian regime, the new authorities did not hesitate to make political decisions at the cost of the public interest. In the text of my dissertation, I examine the current financial control activities from the de lege lata point of view. Looking at the main body of relevant legislation - leaving aside the selected special laws which guide control by ways of special provisions - there are currently three acts, which guide the performance of "financial control"...

In 2016, the three Auditors General of the Swedish National Audit Office asked to be relieved of their positions after a period of intense criticism in the media. Swedish journalists had revealed that they all three had acted in ways that were not compatible with the office, and even in some cases against anti-corruption rules. However, it was also revealed that the staff resistance to the organisational change brought about by the three auditors had also contributed to the ongoing conflict within the agency. This paper aims to deepen the understanding of the situation within the agency and of how the change management methods used caused a conflict between the staff and the organisational leadership. I look into how the organisational transformation was accomplished and what the consequences were for performance auditors as a profession. The material consists primarily of interviews with employees of the performance audit department of the Swedish National Audit Office, and has been supplemented with independent audits of the organisational change within the agency and with media coverage. The material is analysed from the perspective of theories of change management as well as professionalism and new managerialism. The analysis of the gathered materials demonstrates that the change management and the resulting new working situation for the performance auditors was brought about through a leadership that ran roughshod over the professional needs and complaints of the performance auditors. It is highly likely that this is the critical reason for the crisis that occurred within the institution and later led to the resignation of the Auditors General. It seems, in fact, that the employees of the agency turned to media with compromising information because they wished to remove the leadership for other reasons. The outside pressure and lack of support from within the organisation made it then impossible for the auditors to continue in their positions.

Submitted by Thalita Cristine Landeira Portela Faro (thalita.faro@fgv.br) on 2011-06-21T17:40:53Z No. of bitstreams: 1 1418003.pdf: 4115702 bytes, checksum: a2c362a5c36ca9073d7d964295740909 (MD5) / Approved for entry into archive by Thalita Cristine Landeira Portela Faro(thalita.faro@fgv.br) on 2011-06-21T17:41:19Z (GMT) No. of bitstreams: 1 1418003.pdf: 4115702 bytes, checksum: a2c362a5c36ca9073d7d964295740909 (MD5) / Approved for entry into archive by Thalita Cristine Landeira Portela Faro(thalita.faro@fgv.br) on 2011-06-21T17:43:11Z (GMT) No. of bitstreams: 1 1418003.pdf: 4115702 bytes, checksum: a2c362a5c36ca9073d7d964295740909 (MD5) / Made available in DSpace on 2011-06-21T17:44:38Z (GMT). No. of bitstreams: 1 1418003.pdf: 4115702 bytes, checksum: a2c362a5c36ca9073d7d964295740909 (MD5) Previous issue date: 2010 / The diffusion of results-oriented management doctrines has been leading the public organizations to make important investments in information technology as a component of transparency for government actions and support for decisionmaking by public administrators. The intensive use of information technology in an increasingly interconnected world exposes the government to new forms of threats and vulnerabilities. In this context, the Courts of Accounts must expand the scope of their acting, performing more stringent controls through specific technics in information technology (IT) audit to ensure the integrity and security of data that travei across networks and information systems. The purpose of this research consisted to identify main improprieties associated with the use of computers in the local public administrations under the jurisdiction of TCE-RJ, by means of the case study of its experience in the accomplishment of performance audit in information technology. The research is based on the literature and analysis of findings from systems audits, showing that this kind of audit has contributed to making local public administration more efficient, effective and transparent. / A difusão das doutrinas de gerenciamento orientadas para resultados no Brasil tem levado as organizações públicas a realizarem investimentos relevantes em tecnologia da informação como um componente de transparência para as ações governamentais e como suporte para a tomada de decisões pelos gestores públicos. O uso intensivo da informática em um mundo cada vez mais interconectado expõe a administração pública a novos tipos de ameaças e vulnerabilidades. Nesse contexto, as entidades de fiscalização devem ampliar sua forma de atuação, realizando controles mais rigorosos por meio de técnicas próprias de auditorias de tecnologia da informação, que visam assegurar a integridade e segurança dos dados que trafegam pelas redes e sistemas de informação. O objetivo da presente pesquisa consistiu em identificar as principais impropriedades associadas ao uso da informática nas administrações municipais sob a jurisdição do TCE-RJ, por meio do estudo de caso de sua experiência na realização de auditorias operacionais em tecnologia da informação. A pesquisa foi realizada com base na literatura e na análise dos achados das auditorias de sistemas, mostrando que este tipo de auditoria tem contribuído para tornar a gestão pública municipal mais eficiente, eficaz e transparente.