Corporate Governance in Public Organizations: Application of Limpe in The Mesoregion Western Central Rio Grande Do Sul

Abstract

The demand for legality, impersonality, morality, advertising and efficiency - LIMPE, in the governmental actions, especially in the municipalities is directly related to the issue of development of cities. However the limits appear when the actors involved in public governance do not have adequate knowledge of these concepts, resulting in negative impacts on the lives of all individuals. This study analyzes the corporate governance of municipal government of the 31 cities that compose the mesoregion western central Rio Grande do Sulfrom a cross checklist that evaluates corporate governance both from the perspective of the LIMPE and the perspective of Balanced Score Card.Results showed that in the surveyed cities there is only partially the application of the studied parameters, and those related to the legality the most practiced. From the perspective of the Balanced Score Card, the best results were obtained for the financial dimension and the worst for Learning.