Os aspectos organizacionais e procedimentais da controladoria do ministério público de Pernambuco: um ensaio entre a prática e a teoria
Abstract
O objetivo deste estudo se propõe a analisar a Unidade de Controladoria implantada em Órgão do Ministério Público Estadual, a fim de conferir se as práticas exercidas pela função de controle estão em consonância com as discussões literárias apresentadas. Trata-se de um estudo de caso aplicado em Órgão permanente do Estado de Pernambuco, cujos dados disponibilizados foram tratados de forma qualitativa através de análise de conteúdo. O resultado da pesquisa demonstrou esforços por parte da entidade ao reconhecer a importância da atividade da Controladoria como função presente e participante no processo de gestão, embora o setor tenha apresentado lacunas no bojo de suas práticas quando comparadas com a seleção teórica indicada. Os achados evidenciam que a Unidade de Controladoria realiza atividades inaugurais relativamente às premissas sugeridas, limitando-se ao desempenho de algumas funções que lhes são intrínsecas, mas dando uma impressão sutil de setor administrativo, dependente e vinculativo.Published
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