O termo de ajuste de gestão como instrumento de controle externo consensual no Brasil

Abstract

The consensual control of public management emerges in an atmosphere of hermeneutic reinterpretation of the traditional paradigms of public administration. Such changes perceived in a post-pandemic world are reflected in the research currently undertaken, highlighting a clear intensification of approaches to governance and heuristic strategies that seek to overcome problems, fostering critical studies on controlling action and its practical effects on resource management public. In this prospective sense, the present work aims to investigate to what extent the Management Adjustment Term (TAG), based on consensus among the actors involved, constitutes a legitimate instrument for the exercise of external control of the public administration by the brazilian Courts of Accounts (TC). The identification and exploratory analysis of the inducing and limiting elements of its celebration within the scope of the controlling bureaucracies, based on a qualitative approach to the data collected through interviews and document analysis, made it possible to highlight a parameterization deficit that can compromise legal certainty, isonomy and impersonality in the institutional relations established in the control processes. The empirical study of a sample of celebrated TAGs resulted in a circumstantial diagnosis of the low effectiveness of these instruments, concluding, prospectively, that their legitimacy depends on assumptions related to the reputation of the controlling bureaucracies before their audiences, permeating the recognition of their exceptionality and the risks inherent in their management.