Gestão Por Processos de Negócio (BPM) na Receita Federal do Brasil: avaliação da adequabilidade da cultura organizacional na 5ª Região Fiscal

Abstract

Business Process Management (BPM) is a methodological concept that has been gaining ground, over the years, as an instrument to increase the operational efficiency of production systems. The Secretaria Especial da Receita Federal do Brasil (RFB) is a public institution in charge of the federal revenue and tax administration of Brazil that formalized adherence to these procedures in its organizational structure in the last 12 years and, although there has been some progress, this process has been slow over the time. The research aims to assess the degree to which the Federal Revenue Secretary has an organizational culture suitable for the implementation of BPM, based on the assumptions that there is institutional support, but the regional Administrative Units do not have sufficient levels of maturity in leadership, culture, knowledge and governance to succeed. An exploratory research was carried out, and from the review of Brazilian and foreign researchers, works by Hammer, Benraad et al and Amy Van Looy et al were selected for the assembly of a validated evaluation model that generated a questionnaire submitted to all the servants of the Fifth Fiscal Region (RF05) of the RFB. In addition, interviews were conducted with heads of Regional Administrative Units or employees of central bodies who could add value to the conclusions. The main purpose of the interviews was to understand how managers would interpret the results of the questions. Forty-nine (49) responses to the questionnaire were obtained and, subsequently, the Superintendent of the RF05, six heads of regional units, a former Secretary of the RFB and the Head of the Office of Processes (Eproc – Escritório de Processos), in Brasília, were interviewed. The qualitative analysis of the results allowed the confirmation of the formulated hypotheses and a diagnosis containing some critical points that prevent an agile dissemination of BPM and its potential causes. Then, a summary of suggestions to mitigate the identified causes and a list of suggestions for future work were elaborated.