Gestão do conhecimento em equipes: um estudo de caso na projeção da fiscalização da Receita Federal do Brasil na 3ª Região Fiscal

Abstract

This dissertation aims to develop a diagnosis on the current level of maturity of Knowledge Management (KM) in the inspection teams of the Special Secretariat of the Federal Revenue of Brazil (RFB) in the 3rd Fiscal Region (RF), for the proposition to improve the KM actions and practices adopted by these teams and their members. Regarding the methodological path, this study began with a bibliographical research, with the purpose of defining the categories of analysis. At this stage, Batista's (2012) studies were chosen, which deal with KM focused specifically on Public Administration. Based on bibliographic research and document analysis, the RFB's KM Model and the Maturity Assessment scale in KM were identified, adapted by the organization from the KM Model for Public Administration (MGCAP) and the scale entitled Instrument for the Assessment of KM in Public Administration (IAGCAP), both developed by Batista (2012), within the scope of a study by the Institute of Applied Economic Research – Ipea. During the development of the research, the application of the scale/questionnaire, semistructured interviews with the inspection team leaders and the Participant Observation technique were carried out. The research universe included all Tax Auditors (AFRFB) members of the inspection teams in the 3rd RF. Through the application of data collection instruments, data were obtained that allowed the analysis of the following dimensions related to KM in the inspection teams of the RFB in the 3rd RF: Leadership in KM, Processes, People, Knowledge Processes, Learning and Innovation and Information Technology (IT). For analysis of the data obtained, the triangulation method was used. Based on the results, it was possible to identify that the inspection teams are at the level called Introduction, which represents the 3rd position in the classification of the KM maturity level of the scale, which indicates that there are KM practices being applied in the organization, however they occur through unstructured initiatives. The study also made it possible to identify a series of weaknesses with regard to the applied KM and confirm the assumption established for the research, namely, that the acquisition, sharing and effective dissemination of the specialized tax knowledge necessary for the AFRFB members of the inspection teams does not are sufficiently adequate, due to the fragility of the CG practiced in the mentioned fiscal region. Based on the diagnosis carried out, it was possible to present a proposal for improving the GC actions and practices adopted by the inspection teams of the 3rd RF. It is understood that the present research can be extended to the inspection teams of the other fiscal regions of the RFB, in order to enable the permanent monitoring of GC in the organization's inspection teams.