PARA ALÉM DA FORMALIZAÇÃO: COMO EXPECTATIVAS, CONFLITOS E AMBIGUIDADES DE PAPÉIS MOLDAM A ATUAÇÃO DO CONTROLE INTERNO EM GOVERNOS LOCAIS BRASILEIROS

Abstract

However, empirical literature often points to a contrasting reality, with low adoption of effective practices and the prevalence of ceremonial internal controls. Recent scandals involving corruption and misappropriation of resources highlight the structural fragility of internal control systems, which should be acting to prevent and correct irregularities. In this context, this thesis aims to investigate, from the perspective of role theory, how formalization, expectations, role conflicts, and role ambiguities influence the independence, autonomy, and objectivity of internal control in Brazilian local governments. The research adopted a mixed-methods approach, combining a systematic literature review (SLR) with empirical studies of a quantitative and qualitative nature. The SLR, conducted using the Methodi Ordinatio methodology, seeking to identify the main lines of investigation on internal control in the public sector. In the second stage of the research, a quantitative study was conducted through a survey with 280 internal controllers from Brazilian municipalities, using the structural equation modelling technique with partial least squares (PLS-SEM) to test the hypotheses about the influence of formalization, conflict, and ambiguity of roles on independence and job performance. In the third and last stage, a qualitative and interpretative study was adopted, through semi-structured interviews with 14 internal controllers from Brazilian local governments, for data analysis, Reflexive Thematic Analysis (RTA) was used to deepen the understanding of the experiences and perceptions of the participants. Among the main findings of the SLR, it is mentioned that the effective implementation of internal control transcends mere formal adherence to laws and regulations, requiring a cultural shift in public organizations, training of focal actors, and the institution of roles that promote not only compliance, but also governance, integrity, internal audit, and accountability. The quantitative study showed that formalization has a significant mitigating effect on conflict and ambiguity of roles, strengthening the ability of internal controllers to act autonomously and objectively. The qualitative study deepened the understanding of the relational dynamics that shape the performance of internal control, revealing the existence of multiple conflicts and ambiguities of roles arising from the divergent expectations of managers, external control bodies, and other municipal civil servants. This thesis contributes to the field of internal control in the public sector by transposing role theory to the context of Brazilian local governments, demonstrating how expectations, conflicts, and ambiguities of roles affect the performance of internal controllers and the effectiveness of the system of control. The research advances by proposing an integrated theoretical model that considers the dynamics of role expectations and the importance of promoting a work environment that values autonomy, ethics, and commitment of internal controllers. From a managerial point of view, the results of the thesis offer valuable insights for public managers, oversight institutions, and internal control professionals, assisting in the definition of assignments, improving communication, and adopting policies that strengthen governance and transparency in Brazilian local governments.