The Blockchain Technology in the Brazilian Courts of Accounts

The objective of this work is to verify the existence of applications under development or already implemented that use blockchain technology in the Brazilian Courts of Accounts. The researched universe corresponds to the 33 Brazilian external control units. The research is exploratory, descriptive...

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Detalhes bibliográficos
Autores: Lebre, Oscar Carlos das Neves, Andrade, Ewerton Rodrigues, Miranda, Márcio Rodrigues
Tipo de documento: artigo
Estado:Versão publicada
Data de publicação:2022
País:Brasil
Recursos:Universidade Federal da Bahia (UFBA)
Repositório:Cadernos de Prospecção (Online)
Idioma:português
OAI Identifier:oai:ojs.periodicos.ufba.br:article/49749
Acesso em linha:https://periodicos.ufba.br/index.php/nit/article/view/49749
Access Level:Acceso aberto
Palavra-chave:Tribunal de Contas
Controle Externo
Blockchain.
Court of Accounts
External Control
Descrição
Resumo:The objective of this work is to verify the existence of applications under development or already implemented that use blockchain technology in the Brazilian Courts of Accounts. The researched universe corresponds to the 33 Brazilian external control units. The research is exploratory, descriptive and documentary. The results were obtained through consultations on the websites of the Courts of Accounts, using the term “blockchain”, completing it by opening demands with the respective ombudsman. It was found that (I) only the Court of Accounts of the State of Rio de Janeiro (TCE-RJ) reported that it had developed and implemented a system with blockchain technology for internal use; (II) the Federal Accounts Court (TCU) cav. rried out a survey of the use of blockchain technology in the Federal Public Administration, which resulted in Judgment n. 1613/2020-Plenary; and (III) the Accounts Courts did not report the development of any specific action related to blockchain technology.