Legitimacy Accounts in the Debate about the Reform of Brazilian Courts of Accounts

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Bruno Batista de Carvalho Luz
Marcos de Moraes Sousa
Edson Ronaldo Guarido Filho


The objective of this research was to investigate the political-cultural process related to the debate on the reform of Brazilian Courts of Accounts (CAs), law enforcement organizations responsible for controlling public resources. The research focused on analyzing how legitimacy accounts conducted by different categories of actors manifested themselves in the debate about the reform of Brazilian CAs from 2000 to 2017. We collected data from documentary sources, such as parliamentary speeches, public hearings debates, and news. Interviews were also conducted with representatives of the various categories of actors, including professional corporations, media, academia, judiciary, and organized civil society. Through the analysis of the mobilization process and the central arguments that called for the legitimacy of reform (legitimacy accounts), the results pointed to: (a) the centrality of professional corporations, both in the mediation and translation of the debate, and in the design of intervention strategies in the organizational field, and; (b) the identification of organizational, relational, procedural, jurisdictional and responsive aspects related to the multidimensional legitimacy of CAs. The results contribute to the areas of organizational studies, public administration and administration of justice.


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Luz, B. B. de C., Sousa, M. de M., & Guarido Filho, E. R. (2019). Legitimacy Accounts in the Debate about the Reform of Brazilian Courts of Accounts. Journal of Contemporary Administration, 23(3), 311-330. https://doi.org/10.1590/1982-7849rac2019180300