Asymmetries in the Informational Content of the Precedents of the Brazilian Courts of Account and Its Impacts on the Principle of Isonomy

Abstract

The Brazilian Courts of Accounts have gained considerable notoriety in recent years. Although the Law’s application by anybody is open to the various interpretative possibilities of the law, the analysis of these courts’ summaries shows a significant asymmetry in the normative interpretation by such bodies, which can generate different treatment in similar cases. In this context, this article sought to identify asymmetries in the contents of the precedents of the Brazilian Courts of Accounts to verify whether there is equality in inspecting public sector managers and organizations in the national territory. The research was carried out using a qualitative methodology, using the content analysis method and the Iramuteq software’s support. As a result, a mapping of the precedents of the Brazilian Courts of Accounts is presented from seven classes (remuneration, retirement, pension, irregularities, account process, budget, and bidding). Such data can be useful for strategic planning in Public Administration, seeking to ensure more legal security for public managers. The conclusions indicated no equality in the audit of public sector managers and organizations in the national territory, mainly due to the lack of a Superior Court of Accounts to harmonize this jurisprudence in the federation.