A gestão do conhecimento no setor de prestação de contas da SRE Juiz de Fora

Abstract

This dissertation was developed within the scope of the Professional Master's Degree in Public Education Management and Assessment (PPGP) at the Center for Public Policies and Education Assessment at the Federal University of Juiz de Fora (UFJF). The research addresses the problem generated by the growing accumulation of accountability processes without analysis in the Accountability sector of SRE Juiz de Fora, highlighting the negative impact of this situation on administrative efficiency and transparency in public management. The management case studied had the general objective of identifying the causes of the accumulation of accountability processes at the Regional Education Superintendency of Juiz de Fora. The general objective was divided into three specific ones: i) describe the organizational structure of the Administrative and Financial Directorate of SRE Juiz de Fora, confirming the accumulation of accountability processes without due analysis and write-off, in the last five years; ii) analyze the causes for the accumulation of accountability processes, as well as the factors that lead school units to make errors in setting up the respective processes, which generate a high number of procedures issued by the Accountability sector of SRE Juiz de Fora; and iii) propose actions to reduce and minimize the negative impacts of the accumulation of accountability processes without due analysis and write-off. Considering the need for processes within public organizations to be carried out in a systematized, articulated and intentional manner, the premise is that implementing Knowledge Management can improve the processes and procedures carried out. For this, the research was based on the essential concepts of Knowledge Management, the Theory of Organizational Knowledge Creation and Knowledge Management in Public Administration, as proposed by Davenport and Pruzak (2003), Nonaka and Takeuchi (2008) and Batista (2012), respectively. The methodology is qualitative and a case study was adopted based on a bibliographic survey and documentary research to obtain evidence of the problem. Furthermore, semi-structured interviews with regional employees functioning as analysts of the accountability processes and questionnaires applied to school managers of the educational units limited to SRE Juiz de Fora were used as research instruments. The results showed that factors such as high employee turnover, lack of standardization in processes, and lack of training contribute to the formation of liabilities. Therefore, an Educational Action Plan was proposed that can contribute to promoting organizational change through Knowledge Management. The research contributes to understanding the strategic role of Knowledge Management in improving public administration, demonstrating that its application can increase the efficiency of accountability processes and strengthen transparency in the use of public resources.