The ICT-enabled communicative constitution of public sector audit organisations in Brazil

Dados, Informação e Conhecimento
André Feliciano Lino
Marco Antonio Carvalho Teixeira
Rafael França Silva
Ricardo Rocha de Azevedo

Our study examines how public sector audit organisations are constituted through technology-enabled communication patterns. Employing the communicative constitution of organisations framework, we analyse longitudinal data from archived websites of all Brazilian Courts of Accounts during key periods of technological development. The findings reveal a significant evolution: initially, communication focused on administrative procedures targeted at internal stakeholders via websites; over time, it shifted to prioritise auditees; and more recently, citizens are central, with social media platforms and features built into their websites enhancing engagement. This transition suggests that ICT-enabled communication practices not only disseminate information but may also shape how public sector organisations operate – gradually becoming less isolated and more responsive to societal needs. We contribute to the literature by highlighting the constitutive role of ICT-enabled communication in transforming public sector organisations and underscoring the importance of strategic communication in promoting transparency, accountability and stakeholder engagement.

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