Management of the linked account, Stakeholder Theory and Performance Prism applied to outsourcing contracts: Case study at the Goiás Federal University

Abstract

The compulsory nature of the linked account in the outsourcing contracts inserted the Federal Public Administration in an arena which several interests are presented: Rights of outsourced workers, companies that provide outsourced services, needs of managers and tax inspectors, and the public interest, their primary objective. In the expectation of aligning such interests, we sought to apply a performance evaluation framework, based on Stakeholder Theory and Performance Prism, to the management of the linked account of outsourcing contracts of the Goiás Federal University - UFG. The methodology used promoted the perspectives confrontation between UFG and its stakeholders both related to the liked account management. The results, in general, pointed out the linked account management has brought benefits both to the UFG and its stakeholders, mainly regarding to the greater legal certainty and appeals reduction. In addition, the benefits showed the need for actions that may improve the capacities available, especially the profile of managers and inspectors chosen, and the structure dedicated to the management and supervision of contracts.