Open AccessIntegrated Governance and Management Index (iGG) of the Federal Court of Auditors (TCU)
Author(s) -
Luciana Fabiano,
Marlene Valério dos Santos Arenas,
Rosália Maria Passos da Silva,
Natália Talita Araújo Nascimento
Publication year - 2021
Language(s) - English
Resource type - Journals
ISSN - 2411-2933
DOI - 10.31686/ijier.vol9.iss10.3413
Subject(s) - corporate governance , index (typography) , constitution , audit , quality (philosophy) , business , process (computing) , relevance (law) , accounting , political science , law , computer science , finance , philosophy , epistemology , world wide web , operating system
To describe the Integrated Governance and Management Index (iGG) used by the Federal Court of Auditors (TCU) by discussing the relevance of its applicability for improving the quality of public management in Brazil. The reports issued by the governance evaluations conducted by the TCU from 2007 to 2019 were examined. The analyses showed that the process of constitution of the current iGG proceeded to the creation of different evaluation indices that were later gathered to constitute and configure the current iGG. The results showed that iGG has significantly contributed to improving the quality of public management in Brazil in view of the growth of the index values pointed out in its reports. Finally, the study suggests the iGG process can be considered a technological innovation, based on the Organization for Economic Cooperation and Development (OECD) concept.