The Blockchain Technology in the Brazilian Courts of Accounts

Authors

DOI:

https://doi.org/10.9771/cp.v15i4.49749

Keywords:

Court of Accounts, External Control, Blockchain.

Abstract

The objective of this work is to verify the existence of applications under development or already implemented that use blockchain technology in the Brazilian Courts of Accounts. The researched universe corresponds to the 33 Brazilian external control units. The research is exploratory, descriptive and documentary. The results were obtained through consultations on the websites of the Courts of Accounts, using the term “blockchain”, completing it by opening demands with the respective ombudsman. It was found that (I) only the Court of Accounts of the State of Rio de Janeiro (TCE-RJ) reported that it had developed and implemented a system with blockchain technology for internal use; (II) the Federal Accounts Court (TCU) cav. rried out a survey of the use of blockchain technology in the Federal Public Administration, which resulted in Judgment n. 1613/2020-Plenary; and (III) the Accounts Courts did not report the development of any specific action related to blockchain technology.

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Author Biographies

Oscar Carlos das Neves Lebre, Federal Institute of Rondônia

He holds a degree in Accounting Sciences (1994) and Law (2004), both from the Federal University of Rondônia (1994) and a postgraduate degree in Higher Education Methodology (UNIR, 1998), in Public Administration (UNIR, 2002), in Institutional and Environmental Controllership (UNIR, 2008) ,MBA in Strategic People Management: Human Development of Managers (FGV, 2015), Strategic Planning in Public Management (2021) and pursuing a Professional Master's Degree in Intellectual Property and Technology Transfer for Innovation (IFRO) /PROFNIT, 2020). He currently holds the effective position of External Control Auditor and the commissioned position of Technical Advisor to the Counselor of the Court of Auditors of the State of Rondônia.

Ewerton Rodrigues Andrade, Federal University of Rondônia

Currently, Ewerton R. Andrade is a professor at the Federal University of Rondônia Foundation (UNIR). But he has also worked as a professor at the Federal Institute of Rondônia (IFRO) and carried out a postdoctoral internship at the same institution where he obtained his doctorate, at the Polytechnic School of the University of São Paulo (Poli-USP), under the supervision and guidance of Professor Dr. Marcos A. Simplicio Jr. During his doctorate, he carried out academic mobility in the Dipartimento di Informatica of the Sapienza Università di Roma (la Sapienza), under the guidance of Professor Dr. Luigi Vincenzo Mancini. He obtained his master's degree at the Institute of Mathematics and Statistics of the University of São Paulo (IME-USP), under the guidance of Professor Dr. Terada route. His research interests are typically related to Data Security/Cryptography and its applications (or implications).

Márcio Rodrigues Miranda, Federal Institute of Rondônia

Graduated in Biological Sciences from the State University of Rio de Janeiro (2003). He completed his master's and doctorate in Biological Sciences (Biophysics) at the Federal University of Rio de Janeiro (2005). He works as a Professor/Researcher at the Federal Institute of Education, Science and Technology of Rondônia, teaching subjects at the Lato Sensu and Stricto Sensu Undergraduate and Postgraduate courses. He has worked as an Ad Hoc Consultant at the Federal University of Rondônia, at the Federal Institute of Education, Science and Technology of Rondônia, at the Federal Institute of Education, Science and Technology of Amazonas and at the State University of Rio Grande do Sul. Has experience in Biophysics, with emphasis on Radioactive and Stable Tracers. In Environmental Sciences, he works mainly on the following topics: mercury speciation in aquatic systems, with emphasis on the role of microorganisms in mercury methylation in the Amazon region, study of the biogeochemistry of aquatic bodies using stable and radioactive isotopes, development of environmental sensors. In the area of ​​Education, it works mainly in the popularization of science and in encouraging new talents for science. He worked in the Coordination of Technological Innovation at the Federal Institute of Rondônia. Since 2019, he works in the Coordination of the Professional Master's Degree in Intellectual Property and Technology Transfer for Innovation (ProfNIT IFRO).

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Published

2022-10-01

How to Cite

Lebre, O. C. das N., Andrade, E. R., & Miranda, M. R. (2022). The Blockchain Technology in the Brazilian Courts of Accounts. Cadernos De Prospecção, 15(4), 1056–1074. https://doi.org/10.9771/cp.v15i4.49749

Issue

Section

Propriedade Intelectual, Inovação e Desenvolvimento