SANTOS, A. V.; SANTOS, Antonio Valter dos.
Resumen:
Society has demanded from governors not only advances in the quality of public services, but
also greater responsibility and efficiency in resource management, especially those directed at
procurement. The relationship between citizen and public manager is an example of an
agency relationship (Agency Theory), in which the holder of a resource (principal / citizen)
signs an agreement, with another (agent / public manager) delegating to him the power
decision-making and management. One of the elements of this relationship is the utility
maximizing behavior, which occurs when the agent tends to make choices that increase his or
her own benefits. To mitigate this problem, public governance occurs, which is considered as
a set of practices whose function is to allow monitoring and control by the principal of the
agent's actions. In the Brazilian public administration, the Audit Court of the Union (TCU)
has guided its guidelines. In this sense, the research consisted of analyzing within the scope of
the activities of the acquisition area of the UFCG the perception of the servants about the
adoption of the practices of governance under the light of the TCU Acquisition Governance
Report. It was therefore a case study method, with a qualitative approach, in which the
obtained results, derived from the triangulation of the instruments of data collection, were: the
application of a questionnaire, interviews and documentary analysis, evidenced that the
UFCG, according to the TCU classification, is not in an early stage or advanced stage, being
part of the group of intermediary institutions of procurement governance capacity, because of
the 42 practices recommended by the TCU, the servers they realized that the University
adopts 19 of these practices, yet the servers disagreed with 20 practices and they neither
agreed nor disagreed in only 3 practices, revealing the commitment of the servants to the
study.
