Parâmetros de inovação na gestão pública, pela perspectiva contábil, na produção cientifica: uma revisão de literatura

Abstract

In the last two decades, despite the recent recession, strong growth combined with social progress has made Brazil one of the main economies in the world. The current context involves, on the one hand, the recovering Brazilian economy that still has problems in allocating resources to the areas of innovation and innovation management, and, on the other hand, the constant worsening of Brazil's overall performance results in the world ranking of the Global Innovation Index (IGI), indicated by the Operational Audit Report of the Federal Court of Accounts (TCU) in 2019, in which it is currently in 66th position among the 129 participating economies. The relevance of this theme is in line with studies that show the need for further studies on innovation and innovation management in the public sector, with a view to drawing up more specific criteria for measuring and measuring the innovation process, developing a theoretical framework for the collection of data with practical application to innovation, as well as tracing the paths for good practices, improvements in IGI performance, and necessary adjustments to strengthen and improve the ecosystem, environment and innovation policies in the federal public sector. The general objective of this research was to investigate the parameters of innovation in public management, from an accounting perspective, in scientific production, based on an innovation management tool. The justification for this research is based on the claims that innovation management has developed, grown and is currently a relevant area of academic research, as well as a managerial and operational practice aimed at strengthening and growing an economy in globalized countries. Methodologically, the research is quantitative, exploratory, bibliographic, descriptive, being investigated, compared and analyzed through literature review, accompanied by bibliometric treatment in the collection, collection and analysis of data. The investigation, survey and data collection took place in the Science Direct database, in which academic scientific production on innovation management in the public sector was sought, from an accounting perspective, with the use of 10 (ten) compound search terms, 2009 to 2019, in English, resulting after 2 (two) refines, in 104 international scientific articles that form the “Research Corpus”. As a result, this research contributes, for the formation of knowledge based on the construction of a theoretical framework of practical and scientific application on the parameters identified in the management of innovation in the public sector and its particularities, on the impacts of the current regulatory scenario arising from the particularities between the public and private sectors, and, on the results of the analysis of the historical evolution of Brazil's performance in its IGI structure from 2009 to 2019, in its total values and in each of its 7 (seven) structural pillars, in which its strengths and weaknesses were highlighted.