Governance of public organizations for what and for whom? A critical and decoloniality inspirational quantitative study
Keywords:
public governance, decolonial, public organization, Federal Court of Accounts, critical accountingAbstract
This paper employs a quantitative method to develop a critical accounting analysis of the importation of public governance models, drawing theoretical inspiration from Latin American decolonial thought. We examine the relationship between public organizations' governance and management capacities using indices proposed by the Federal Court of Accounts (FCA). Utilizing the multivariate statistical technique of homogeneity analysis (Homals), we scrutinize the reference sources employed in the FCA's assessment instrument, demonstrating that the legal nature of state-owned enterprises (public companies and mixed-capital companies) shows stronger associations with international governance and management principles and practices from a decolonial theoretical perspective. We conclude that the FCA's assessment instrument and Brazilian regulations adhere to guidelines from international instructional documents, aligning with neocolonial interests that overlook the specificities and diversities of Brazilian public organizations.
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