文章基本信息

本地全文：下载
作者：Cecília Olivieri ; Marco Antonio Carvalho Teixeira ; Maria Rita Loureiro 等
期刊名称：American Journal of Industrial and Business Management
印刷版ISSN：2164-5167
电子版ISSN：2164-5175
出版年度：2013
卷号：3
期号：6A
页码：43-51
DOI：10.4236/ajibm.2013.36A006
出版社：Scientific Research Publishing
摘要：This paper analyzes a case of organizational learning in the Ministry of Social Development and Fight against Hunger. This organizational learning process was generated from demands that were external to the organization and it was possible thanks to the way in which Ministry’s departments interacted with the governmental internal control agency (Office of the Comptroller General), and thanks to the Ministry’s specific conditions, both organizational and contingent. This paper demonstrates that building dialogue in the process of auditing and inspection led to improvement in the control process and also in public policy management. Both the Office of the Comptroller General and the Ministry of Social Development underwent learning processes. Office’s analysts needed to learn the working and implementation logic of a new policy in social development area (the Unified Social Welfare System), and the Ministry employees needed to produce rules and administrative procedures to support the inspection, as well as review concepts and procedures involved in Ministry’s relationship with municipalities.
关键词：Organizational Learning; Governmental Internal Control Agency; Auditing and Inspection