Compras públicas: estrutura organizacional, atibutos transacionais e comportamentais no desempenho da função na Receita Federal do Brasil

Abstract

In the context in which brazilian public organizations find themselves, seeking to improve performance, the importance of the purchasing function stands out. In this scenario, the current work makes explicit the factors related to the performance of the Receita Federal do Brasil´s purchasing function, based on structural and transactional attributes. To fulfill this objective, the study starts from the literature on the purchasing function, especially government purchases, and on the structure of organizations, in addition to addressing the Theory of Transaction Costs, thus using two theories simultaneously to elucidate the relationships that are linked to same phenomenon: performance. This is because there is still a need for studies with documentary sources on the subject, in addition to the demand for the development of the area to meet the strategic objectives of the agency. Indeed, the methodological strategy consisted of carrying out a documentary survey in the Receita Federal do Brasil databases and identifying, through quantitative summarization and regression techniques, and a systemic analysis of the results obtained, the existing relationships between the studied constructs. These results demonstrate complex relationships. But, in summary, it is pointed out that, while the levels of centralization and formalization showed significantly negative relationships with efficacy, specialization was positively associated with performance in general. In the sphere of transactional attributes, the existence of negative relationships between uncertainty and efficiency and positive links between frequency and performance were confirmed. Accordingly, the research contributes with a current picture of the Receita Federal do Brasil's purchasing structure and with analyzes that help to understand the existing relationships between the structural characteristics of organizations, the dimensions of transaction costs and the performance of purchasing management.