Applying Principles of Public Governance to Enhance the Performance of the Court of Accounts of the State of São Paulo

Abstract


 
 
 Purpose: This study aimed to assess the application of Governance principles and recommendations suggested by Study 13 of the PSC/IFAC in the management of the Court of Auditors of the State of São Paulo.
 Theoretical framework: The initial framework discussed corporate governance in the public sector, followed by an in-depth discussion of public governance according to the PSC/IFAC. This reference informed the construction of a quantitative research instrument.
 Methodology: This qualitative and quantitative research employed field research based on a case study of the Court of Auditors. Data collection was performed through a questionnaire adapted from the Checklist for Governing Bodies of study 13 PSC/IFAC.
 Findings: Results showed that the Court of Auditors met the minimum and satisfactory norms required for compliance with the governance principles addressed in the study. However, the study also identified exceptions in some areas, which can be viewed as opportunities for improvement in the application of Public Governance in the respective body. Therefore, this research can be relevant for implementing corrective measures and public control policies.
 Research, practical & social implications: This study's findings can be used to improve the Court of Auditor's governance practices and contribute to the implementation of public control policies. This research can also serve as a reference for other public institutions seeking to implement best practices in governance.