Banca de QUALIFICAÇÃO: Edilson Bezerra da Silva

IT'S LEGAL, BUT IS IT MORAL? ANALYSIS OF ACCOUNTABILITY OF THE STATES BRAZILIANS IN THE LIGHT OF MORAL ACCOUNTING.

Morality. Accountability. Moral accounting. Accounting. Moral behavior. Government Accountability. Oversight.

Accounting should generate useful information for the economic decision-making process. This definition has been expanded to encompass social decisions. One of the strong contributions of accounting is the disclosure of information, mainly in relation to the allocation of public resources, in the accountability and accountability processes, including with regard to moral aspects. Through a qualitative research, with an interpretive approach, and in the light of moral accounting, a concept that seeks to express a balance between good and bad actions in the behavior of individuals, this thesis project aims to analyze the process of inspection of government accountability in the State of Goiás, considering the moral and legal perception of the actors directly involved in its conclusions. From a methodological point of view, a content analysis will be carried out in the accountability processes of the State of Goiás, analyzed by the Court of Auditors by the Legislative Assembly of the State of Goiás, of the last two governorships, in order to capture any changes in the positioning of the actors. Also, a case study will be carried out in the Court of Auditors and in the Legislative Assembly, through participant observation. Participant observation is a research technique derived from anthropology and makes it possible to study the phenomenon at the time of its occurrence, promoting the capture of information and knowledge in its historical, social, economic and cultural contexts. During this stage, a semi-structured interview will be applied, with recording and transcription, with the actors directly involved, seeking to understand how the inspection of processes occurs, under the moral aspect of the agents of the Court of Auditors and the Legislative Assembly. The form of presentation of the results of both the participant observation and the semi-structured interview will be through reports, narratives and reports of opinions. This research intends to discuss, understand and answer questions that are still unclear, such as, what are the moral views of the agents who supervise the rendering of accounts? How does this view interfere with your conclusions? Can good actions mitigate bad actions and mismanagement of public resources? Thus, this research intends to contribute, on the one hand, to the theory of accountability, showing how the moral vision of the agents that oversee the accountability processes can interfere with their conclusions and eventual accountability, and on the other hand, to moral accounting, as it will elucidate whether good bad actions are compensated by good ones.