TITLE:
Organizational Learning of Controllers and Controlled Agencies: Innovations and Challenges in Promoting Accountability in the Recent Brazilian Democracy
AUTHORS:
Cecília Olivieri, Marco Antonio Carvalho Teixeira, Maria Rita Loureiro, Fernando Abrucio
KEYWORDS:
Organizational Learning; Governmental Internal Control Agency; Auditing and Inspection
JOURNAL NAME:
American Journal of Industrial and Business Management,
Vol.3 No.6A,
October
29,
2013
ABSTRACT: This paper analyzes a case of organizational learning in the Ministry of Social Development and Fight against Hunger. This organizational learning process was generated from demands that were external to the organization and it was possible thanks to the way in which Ministry’s departments interacted with the governmental internal control agency (Office of the Comptroller General), and thanks to the Ministry’s specific conditions, both organizational and contingent. This paper demonstrates that building dialogue in the process of auditing and inspection led to improvement in the control process and also in public policy management. Both the Office of the Comptroller General and the Ministry of Social Development underwent learning processes. Office’s analysts needed to learn the working and implementation logic of a new policy in social development area (the Unified Social Welfare System), and the Ministry employees needed to produce rules and administrative procedures to support the inspection, as well as review concepts and procedures involved in Ministry’s relationship with municipalities.