Tribunais de Contas e controle social em municípios: estudo comparativo Portugal e Paraná / Brasil

Abstract

Citizen participation in public management can be exercised through voting and social control. To this end, there is an increasing need to disseminate concepts such as transparency, accountability and citizenship, só that the notion of citizen participation can be better understood and effectively exercised. Social control is an attribute of society which, through the people, must be constantly exercised in a participatory democracy, with the aim of improving the choices made by public managers according to the needs of the citizens, thus ensuring effective governance in municipal public management. In the sphere of control, involving the courts of auditors, which are by nature constitutional oversight bodies, can generate results that contribute to empowering citizens to exercise social control and therefore increase the efficiency and quality of the public policies defined by those in power. To this end, analyzing social control in the light of institutionalism allows us to understand the importance of control by institutions and of institutions. Thus, the aim of this study, through applied research with a qualitative approach, is to comparatively analyze the actions of the Courts of Auditors of Portugal and the State of Paraná, in Brazil, which contribute to the materialization of social control in the municipalities under their jurisdiction. The following research question will be answered: How do the courts of audit participate in the materialization of social control in Portuguese and Paraná municipalities? In addition, using exploratory, explanatory and descriptive research for the purposes, bibliographical and documentary for the means, the results are expected to show the existence of mechanisms, instruments and/or good practices carried out by the courts of auditors of Portugal and the state of Paraná, as technical control bodies, which can empower citizens, both in Portugal and in the state of Paraná, to exercise social control, in order to contribute to improving the quality of public managers’ decisions and, consequently, to local and/or regional development.