Resumen

ARAUJO E SILVA, FLÁVIA DE  y  CARMO MARIO, POUERI DO. PUBLIC SECTOR ACCOUNTABILITY: ¿WHAT IS THE ORGANIZATION'S REACH ACCORDING TO THE DISSEMINATION OF THE RESULTS?. Rev.fac.cienc.econ. [online]. 2016, vol.24, n.1, pp.119-133. ISSN 0121-6805.  https://doi.org/10.18359/rfce.1625.

The purpose of this research is to study how the brazilian court of auditors exercise accountability of the results achieved by those institutions through strategic planning. The methodology is based on a documentary research relating strategic plans and performance reports including achieving objectives, indicators and goals information. A comparison of these reports was also done with the TCU output report which is an external national authority audit organization. It was found that even though an strong openness speech is found in the institutions' strategic plans; values or strategic goals; external user information disclosure is an initiative implemented by few courts. To sum up this study showed accountability must be strengthened by these institutions; a fact already recognized by most planning units court representatives.

Palabras clave : Accountability; Courts of Auditors; Institutional Results; Strategic Planning.

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