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| Autore principale: | |
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| Natura: | Artículo científico |
| Lingua: | en |
| Pubblicazione: |
Universidade de São Paulo
2015
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| Accesso online: | https://www.redalyc.org/articulo.oa?id=203238424005 |
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Sommario:
- ANALISYS OF IT OUT SOURCING CONTRACTS AT THE TCU (FEDERAL COURT OF ACCOUNTS) AND OF THE LEGISLATION THAT GOVERNS THESE CONTRACTS IN THE BRAZILIAN FEDERAL PUBLIC ADMINISTRATION Graziela Ferreira Guarda Edgard Costa Oliveira Rafael Timóteo de Sousa Júnior Ingeniería IT Services IT Governance Open Social Auditing IT Outsourcing Contracts Brazilian Federal Public Administration Information technology (IT) outsourcing has for a long time been a major trend in businessand government. Accountability of IT outsourcing contracts in the public administration is recognized as an important factor contributing to government transparency and public services quality, given the legislation governing these contracts and the amount of related expenditures. Considering the trend towards open government data publishing, including data on outsourcing contracts, there is an interesting opportunity for citizens to participate intheopen auditingofthese contracts as a means to assess the good application of public resources. In this study we explore this possibility by analyzing open data published by the BrazilianFederal Court of Accounts (TCUis its acronym in Portuguese), an interesting case since this agency has a paramount role in auditing the whole Brazilian Federal Public Administration. To this end, we gathered open datafrom theTCU regarding all outsourced IT services contracts maintained by the agency during the years 2000-2013. This data is analyzed to verify, from an external point of view, the related duration and values, identifying diferences between the predicted and actual amounts spent and evaluating the administration of such contracts regarding legislation. This analysis is based on a detailed survey of the relevant legislation as well as the verification of original contract terms and their addendums. As a result, we observed substantial differences in the amount spent on execution with respect to those predicted in the original contracts. Also,we identified the utilization of special justifications prescribed bylaw to sustain the extension of some contracts. Given theseresults, it is possible that IT outsourcing is not necessarily proved to be the best solution for the public sector problems regarding the lack of skilled personnel, which implies the need to assess the cost-benefit of maintaining these contracts. Also,it is possible that the existing legislation needsdevelopmentin order to providemore flexibility to outsourcing contract management. 2015 artículo científico 1807-1775 https://www.redalyc.org/articulo.oa?id=203238424005 en http://www.redalyc.org/revista.oa?id=2032 JISTEM: Journal of Information Systems and Technology Management application/pdf Universidade de São Paulo JISTEM: Journal of Information Systems and Technology Management (Brasil) Num.1 Vol.12