Banca de DEFESA: FABIO LUIZ MAIA BARBOSA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : FABIO LUIZ MAIA BARBOSA
DATE: 08/12/2025
TIME: 14:00
LOCAL: meet.google.com/xtv-drfa-qez
TITLE:

The Accountability Performance Index (IPC) as a Tool for Innovation and Public Governance in the State of Rio Grande do Norte - Brazil

KEY WORDS:

accountability; public governance; internal control; public sector innovation; performance evaluation.

PAGES: 173
BIG AREA: Ciências Sociais Aplicadas
AREA: Economia
SUBÁREA: Economia Regional e Urbana
SPECIALTY: Economia Regional
SUMMARY:

The Accountability Performance Index (iPC), developed by the Office of the Comptroller General of the State of Rio Grande do Norte (CGE-RN), is examined in this study as an innovative instrument capable of redefining the evaluation and monitoring of accountability processes at the state level. The research analyzes the conceptual foundations, regulatory framework, methodological construction, and empirical application of the iPC, highlighting its capacity to enhance public governance, increase transparency, and strengthen the accountability of executive branch management units. The approach adopted is mixed, involving qualitative analyses supported by specialized literature and institutional regulations, combined with quantitative techniques such as correlation, regression, clustering, and descriptive statistics. The use of tools such as Power BI and Google Colab enabled in-depth analyses and precise visualizations, facilitating the identification of patterns, recurrences, and institutional behaviors. Structured around the dimensions of Transparency, Budgetary Performance, and Accountability, the iPC integrates data from government and managerial accountability reports through five indicators that combine objective and subjective criteria related to regulatory compliance, information quality and reliability, communication with auditors, participation in training activities, transparency, responsiveness to internal control recommendations, and budget execution. The results show that the iPC identifies significant disparities across thematic areas and different levels of institutional maturity, providing analytical insights to understand the behavior of management units in relation to their legal obligations. Beyond technical diagnosis, the index has encouraged relevant organizational transformations, increasing participation in training programs, reinforcing deadline compliance, strengthening the role of Internal Control Units (UCIs), and boosting institutional engagement through rankings and certifications. The study demonstrates that the iPC addresses persistent gaps in public administration by offering a continuous subnational monitoring model that is more consistent than fragmented or reactive approaches. By combining regulatory criteria, data analysis, and behavioral elements, the index shows strong potential for replication in other states and municipalities, contributing to the long-term improvement of control processes and the quality of public management. In this way, the iPC is consolidated as a strategic, evidence-oriented mechanism capable of enhancing institutional learning, fostering cooperative practices, and strengthening governance and transparency in the public sector.

COMMITTEE MEMBERS:
Interno - 1753123 - CARLOS ALEXANDRE CAMARGO DE ABREU
Presidente - 1717461 - LUCIANA DE FIGUEIREDO LOPES LUCENA
Externo à Instituição - MAICON HERVERTON LINO FERREIRA DA SILVA BARROS - UPE
Interno - 1378360 - MARCO ANTONIO LEANDRO CABRAL
Interno - 1943220 - ORIVALDO VIEIRA DE SANTANA JUNIOR