The internal audit and corruption: a logic on its own or the circumvention of prevailing logics?<p>A auditoria interna e corrupção: uma lógica por si só ou uma forma de contornar lógicas predominantes?
Keywords:
Logics, Strategy, CorruptionsAbstract
Despite the establishment of specific norms to deter corruption, it continues to be a challenge for both public agencies and private organizations. In this context, this paper sought to understand how control bodies – among which stands the Internal Audit (IA) – are circumvented, or whether corruption constitutes a logic on its own, with its practices and values. The multiple logic concepts assume that context participants follow at each situation a prescription set defined by a specific logic. Thus, they have to somehow explain their non-compliance with the practices and norms of the logic not being followed. A research was conducted with internal and external audits, and Brazilian control agencies in the financial field to examine the models that analyze this behavior. The results suggest that market logic, reflected in the organization’s prioritization of economic performance, tends to prevail in various situations over public logic. This article sheds light on how financial organizations make use of institutional strategies to handle the conflict and maintain their legitimacy in relation to the public logic, by circumventing its prescriptions, which many times lead them to practice corrupt acts.
References
ASHFORTH, Blake E. et al. Re-viewing organizational corruption. Academy of Management review, v. 33, n. 3, p. 670-684, 2008.
BARDIN, Laurence. Análise de conteúdo. 3ª. Lisboa: Edições, v. 70, 2007.
BATTILANA, Julie; DORADO, Silvia. Building sustainable hybrid organizations: The case of commercial microfinance organizations. Academy of management Journal, v. 53, n. 6, p. 1419-1440, 2010.
CGU – Controladoria Geral da União (2016). Retrieved from: http://www.cgu.gov.br/noticias/2016/02/cgu-avalia-politicas-de-integridade-de-quatro-estatais
COSTA, Mayla Cristina; GUARIDO FILHO, Edson Ronaldo; GONÇALVES, Sandro Aparecido. Lógicas institucionais e formação da governança de recursos hídricos: análise do caso brasileiro. Revista Gestão Organizacional, v. 6, n. 4, 2013.
DIMAGGIO, P. J. (1991). Constructing an organizational field as a professional project: US art museums. 1920.
DIMANT, Eugen; SCHULTE, Thorben. The nature of corruption: An interdisciplinary perspective. German LJ, v. 17, p. 53, 2016.
EISENHARDT, Kathleen M. Building theories from case study research. Academy of management review, v. 14, n. 4, p. 532-550, 1989.
ESTADO DE SÃO PAULO, Curituba, 20 out 2017. Retrieved from: http://politica.estadao.com.br/blogs/fausto-macedo/procuradoria-aponta-o-custo-da-corrupcao-na-petrobras/
FRIEDLAND, Roger; ALFORD, Robert R. Bringing society back in: Symbols, practices and institutional contradictions. 1991.
GALILEU, Curitiba, 01 jun. 2017. Retrieved from: http://revistagalileu.globo.com/Sociedade/noticia/2017/06/os-nomes-mais-criativos-de-operacoes-da-policia-federal.html
GETZ, Kathleen A. The effectiveness of global prohibition regimes: Corruption and the antibribery convention. Business & society, v. 45, n. 3, p. 254-281, 2006.
GREENWOOD, Royston et al. Institutional complexity and organizational responses. Academy of Management annals, v. 5, n. 1, p. 317-371, 2011.
HAIGH, Nardia; HOFFMAN, Andrew J. The new heretics: Hybrid organizations and the challenges they present to corporate sustainability. Organization & Environment, v. 27, n. 3, p. 223-241, 2014.
IBGC – Instituto Brasileiro de Governança Corpotativa. Governança corporativa. Retrieved from: http://www.ibgc.org.br/index.php/governanca/governanca-corporativa (2016)
IIA-Institute of Internal Audit. Normas Internacionais para a Prática Profissional de Auditoria Interna (Normas). Retrieved from: http://www.iiabrasil.org.br/ippf.html (2015)
IIA-Institute of Internal Auditors-Australia (2014) Internal Audit: Why it’s important. Retrieved from: http://www.iia.org.au/sf_docs/default-source/quality/why-ia-is-important.pdf?sfvrsn=2
Itaú. Política Corporativa de Prevenção à Corrupção. Retrieved from: https://www.itau.com.br/_arquivosestaticos/RI/pdf/pt/POLITICA_CORPORATIVA_DE_PREVENCAO_A_CORRUPCAO_PORT.pdf (2015)
LANYON, Richard I.; GOODSTEIN, Leonard D. Validity and reliability of a pre-employment screening test: the counterproductive behavior index (CBI). Journal of Business and Psychology, v. 18, n. 4, p. 533-553, 2004.
Lei nº 12.846/13 de 1 de agosto de 2013. Dispõe sobre a responsabilização administrativa e civil de pessoas jurídicas pela prática de atos contra a administração pública, nacional ou estrangeira, e dá outras providências. Retrieved from: http://www.planalto.gov.br/ccivil_03/_ato2011-2014/2013/lei/l12846.htm
LELIS, Débora Lage Martins; MARIO, Poueri do Carmo. Auditoria interna com foco em governança, gestão de riscos e Controle interno: análise da auditoria interna de uma empresa do setor energético. In: Congresso USP de Controladoria e Contabilidade, 9º. 2009.
LOUNSBURY, Michael. A tale of two cities: Competing logics and practice variation in the professionalizing of mutual funds. Academy of management journal, v. 50, n. 2, p. 289-307, 2007.
MEYER, Renate E.; HÖLLERER, Markus A. Laying a smoke screen: Ambiguity and neutralization as strategic responses to intra-institutional complexity. Strategic Organization, v. 14, n. 4, p. 373-406, 2016.
MEYER, John W.; ROWAN, Brian. Institutionalized organizations: Formal structure as myth and ceremony. American journal of sociology, v. 83, n. 2, p. 340-363, 1977.
MISANGYI, Vilmos F. Institutional complexity and the meaning of loose coupling: Connecting institutional sayings and (not) doings. Strategic Organization, v. 14, n. 4, p. 407-440, 2016.
NAVIS, Chad; GLYNN, Mary Ann. Legitimate distinctiveness and the entrepreneurial identity: Influence on investor judgments of new venture plausibility. Academy of Management Review, v. 36, n. 3, p. 479-499, 2011.
OCASIO, William; RADOYNOVSKA, Nevena. Strategy and commitments to institutional logics: Organizational heterogeneity in business models and governance. Strategic Organization, v. 14, n. 4, p. 287-309, 2016.
OLIVER, Christine. Strategic responses to institutional processes. Academy of management review, v. 16, n. 1, p. 145-179, 1991.
PACHE, Anne-Claire; SANTOS, Filipe. When worlds collide: The internal dynamics of organizational responses to conflicting institutional demands. Academy of management review, v. 35, n. 3, p. 455-476, 2010a.
PACHE, Anne-Claire; SANTOS, Filipe M. Inside the hybrid organization: An organizational level view of responses to conflicting institutional demands. 2010b.
PACHE, Anne-Claire; SANTOS, Filipe. Embedded in hybrid contexts: How individuals in organizations respond to competing institutional logics. In: Institutional logics in action, part B. Emerald Group Publishing Limited, 2013. p. 3-35.
PETROBRAS. Petróleo Brasileiro S.A. (2015) Fatos e dados. Retrieved from: http://www.petrobras.com.br/fatos-e-dados/divulgamos-nossas-demonstracoes-contabeis-auditadas.htm
POWELL, Walter. Expanding the scope of institutional analysis. The new institutionalism in organizational analysis, Chicago, p. 183-203, 1991.
R7, Brasil, 27 jan. 2017. Retrieved from: https://noticias.r7.com/economia/alvo-da-zelotes-bradesco-podera-ser-punido-com-base-na-lei-anticorrupcao-30012017
RAYNARD, Mia. Deconstructing complexity: Configurations of institutional complexity and structural hybridity. Strategic Organization, v. 14, n. 4, p. 310-335, 2016.
ROE, M. J. The institutions of corporate governance. In: Handbook of new institutional economics. Springer Berlin Heidelberg, 371-399, 2008.
ROSSONI, Luciano; MACHADO-DA-SILVA, Clovis. Organizational Institutionalism and Corporate Governance (Institucionalismo Organizacional e Práticas de Governança Corporativa)(Portuguese). 2010.
SANTANDER S/A. Política de Anticorrupção e Suborno. Retrieved from: https://sustentabilidade.santander.com.br/pt/Governanca/PDF/Politica%20Anticorrupcao%20vs%20Port%20fev-2016.pdf (2015)
SCOTT, W. Richard. Unpacking institutional arrangements. The new institutionalism in organizational analysis, 1991.
SUCHMAN, Mark C. Managing legitimacy: Strategic and institutional approaches. Academy of management review, v. 20, n. 3, p. 571-610, 1995.
THORNTON, Patricia H. Markets from culture: Institutional logics and organizational decisions in higher education publishing. Stanford University Press, 2004.
THORNTON, Patricia H.; OCASIO, William. Institutional logics and the historical contingency of power in organizations: Executive succession in the higher education publishing industry, 1958–1990. American journal of Sociology, v. 105, n. 3, p. 801-843, 1999.
THORNTON, Patricia H.; OCASIO, William. Institutional logics. The Sage handbook of organizational institutionalism, v. 840, p. 99-128, 2008.
TOFFLER, Barbara Ley; REINGOLD, Jennifer. Final accounting: Ambition, greed, and the fall of Arthur Andersen. Crown Business, 2004.
WELLS, Joseph T. (Ed.). Fraud casebook: Lessons from the bad side of business. John Wiley & Sons, 2007.
YIN, R. Estudo de caso: planejamento e métodos Bookman: Porto Alegre. 2010.
Published
How to Cite
Issue
Section
License
Definitions. The following terms shall be used as Agreement for this submission.
Notice: As part of the process for submission, the authors are obliged to verify the submission conformity in relation to all items listed in this requirement. The submissions which are not in accordance with the rules will be sending back to the authors.
1. It is stated that are the exclusive owners and holders of copyrights and content submitted to be published and in this sense agree with free of rights which get the first edition to the publisher and publication to the publishing house of Universidade Estadual do Centro-Oeste – Publishing UNICENTRO, by means of Capital Científico Journal with the work licensed at the same time under Creative Commons Attribution License, allowing the content sharing with the recognition of the authorship and initial publication of this Journal.
In this way, the author (authors) authorizes (they authorize) that Publishing UNICENTRO, through the Capital Científico Journal (Electronic-On Line or Printed) the publication of this content by printed and electronic, also for communication to the public, including the public exhibition, reproduction by any process, distribution, and others systems of display or exposure to public, by any ways, medias and supports.
2. It is declared that the responsibility by the originality of the work, and it is declared that its content was not published partially or in parts by a second journal, as well is not being considered for publication in another journal or publisher in any form of media. The authors are responsible by the information accuracy as well the data contained in the submitted content.
3. It is declared that in the text process of writing it was observed with accuracy the rules referred to citations and references to research sources used, according to the Brazilian law 9.610/ 1988 (law of Author’s rights) as well as it was observed the dispositions contained in the Committee and Ethic reference to the object researched.
4. It is declared that the authors rights was acquired reserved to the indirect owners when in the in the work there are remissions, translations, collections, inserted photos and images, which the property is not owned by the authors, as well as, authorizations with the direct owners or titular from registered, names of organizations or companies that are mentioned.
5. It is declared and that authors are obliged to indemnify UNICENTRO or its publishers, in the case of suffering any material or moral injury in consequence of the law or extra law acts promoted by third ones in reason of its publication departing from the published work.
