An enquiry into the independence of Brazil's federal court of accounts
By Gustavo Hirsch
Length1h 16m
About this audiobook
The Federal Court of Accounts (TCU) is Brazil's "leading government audit institution"; it is the only one dealing exclusively with auditing. The TCU is part of the federal legislative branch, which the TCU assists in its constitutional attribution of overseeing the government finances (Article 71 of the Federal Constitution). Grosso modo, its structure includes, on one side, a professional corps with 1,576 auditors and, on the other, a college of nine judges called ministers that decide on cases. These ministers are chosen by Congress (six) and by the president (three, upon confirmation by the Senate). The requirements for becoming a member are rather loose: the appointees need only be between 35 and 65 years of age, have good reputation and knowledge on a number of topics, and ten years of work experience in a relevant area (Art. 73, §1). Observers say they usually are at the height or the end of their political career when chosen to join the TCU. Further, nominations are highly politicised. With all that, the connections to politics that most of its ministers have – five in the current composition have run for office – seem to be a perfect formula for partisan dominance of the Tribunal. However, the TCU has shown relative independence from daily politics. The book attempts at demonstrating how.
Audiobook details
GenrePolitics and Government
Length1 hr 16 mins
Narrated byListen with 1,000+ voices
FormateBook with Audio
Publish dateJun 2, 2021
LanguagePortuguese
Table of contents
1Introduction
2INTRODUCTION
3RESEARCH QUESTION AND PUZZLE
4SUGGESTION THAT THE TCU IS RELATIVELY INDEPENDENT FROM POLITICAL PARTIES
5RESEARCH DESIGN
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6LITERATURE REVIEW AND THE CONTRIBUTION OF THIS WORK
7CONCEPTUALISATION OF INDEPENDENCE
8THE CASE OF THE TCU
9THE 1988 CONSTITUTION
10MERITOCRACY
11POLICY OF HIGH WAGES
12THE MANDATE
13MODE OF SELECTION
14THE BRAZILIAN MACRO-POLITICS
15INCREMENTAL INSTITUTIONAL CHANGE
16INTERNAL MANAGERIAL TRANSFORMATIONS
17INCREASE IN THE FEDERAL SPENDING
18MEDIA EXPOSURE AND THE LAVA-JATO
19INTER-INSTITUTIONAL EXCHANGE
20CONCLUSIONS
21EXOGENOUS VARIABLES
22ENDOGENOUS VARIABLES
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