Noções de Accountability na reestruturação da administração pública brasileira (1822 - 1831)

Adriana Rodrigues Silva; Àleff dos Santos Santana; Angélica Vasconcelos

doi:10.26784/issn.1886-1881.21.1.9650

Autores/as

Adriana Rodrigues Silva Instituto Politécnico de Santarém (IPSantarém) e Centro de Investigação em Contabilidade e Fiscalidade https://orcid.org/0000-0003-1538-6877
Àleff dos Santos Santana Instituto de Ciências Sociais Aplicadas da Universidade Federal do Pará (ICSA-UFPA) https://orcid.org/0000-0001-5865-0549
Angélica Vasconcelos Universidade de São Paulo (USP) https://orcid.org/0000-0003-3910-9655

DOI:

https://doi.org/10.26784/issn.1886-1881.21.1.9650

Palabras clave:

Accountability, Reestructuración administrativa, Monarquía, Historia organizacional

Resumen

El presente artículo tiene como objetivo analizar las nociones de accountability, incluyendo los mecanismos de responsabilidade y rendición de cuentas, en el caso de la reestructuración de la administración pública brasileña entre 1822 y 1831. Para ello, se realizó un análisis empírico basado en los informes del Ministerio de Justicia, el Ministerio de Hacienda y los Anales del Congreso brasileño. Los documentos de archivo se encontraban en el Centro de Bibliotecas de Investigación y en la Biblioteca Nacional. Los resultados muestran evidencias de dos modalidades de rendición de cuentas en el primer reinado, jerárquica y horizontal, así como de improbidad e inmoralidad administrativa de los agentes públicos. También indican que la intervención contable logró la rendición de cuentas, ya que la información contable es necesaria para la accountability. Finalmente, el estudio indica que el concepto de accountability no debe ser considerado como un conjunto de procesos peculiarmente modernos en el contexto brasileño.

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Citas

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