The process of formulation and monitoring of strategic planning of Courts of Auditors from the perspective of New Institutional Sociology

Abstract:

The aim of this study was to describe the adoption process of the strategic planning in Brazilian Courts of Auditors, from planning to monitoring, under the view of the New Institutional Sociology. The research methodology was the survey and documentary research, analyzing the cases of twenty-three courts that responded to the questionnaire. As a result and contribution, it was found that this process - for being still new to many courts (in large part thereof) - is in the same ripening stage and not all best practices have been observed, although some remaining barriers have to be overcome to put the system planning and monitoring operating effectively. There were several aspects of the isomorphism in the formulation process and in the definition of the monitoring methodology, for example, the fact that almost all of these organizations use the Balanced Scorecard.

Keywords: strategic planning; monitoring; Courts of Auditors; institutionalism