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The ICT-enabled communicative constitution of public sector audit organisations in Brazil

André Feliciano Lino et al.

International Review of Administrative Sciences2026https://doi.org/10.1177/00208523251411079article
AJG 3ABDC B
Weight
0.50

Abstract

Our study examines how public sector audit organisations are constituted through technology-enabled communication patterns. Employing the communicative constitution of organisations framework, we analyse longitudinal data from archived websites of all Brazilian Courts of Accounts during key periods of technological development. The findings reveal a significant evolution: initially, communication focused on administrative procedures targeted at internal stakeholders via websites; over time, it shifted to prioritise auditees; and more recently, citizens are central, with social media platforms and features built into their websites enhancing engagement. This transition suggests that ICT-enabled communication practices not only disseminate information but may also shape how public sector organisations operate – gradually becoming less isolated and more responsive to societal needs. We contribute to the literature by highlighting the constitutive role of ICT-enabled communication in transforming public sector organisations and underscoring the importance of strategic communication in promoting transparency, accountability and stakeholder engagement. Points for practitioners Treat communication as a core strategic element, not an afterthought . Public sector organisations should view every communication element as shaping how they present themselves and (re)define their societal role. Practitioners must ask what kind of organisation they want to be in the eyes of stakeholders and which communicative practices will help enact that identity. Adopt ICT to promote responsiveness and participation, not just information delivery . Digital tools should enable stakeholders to question, contribute, and interact rather than passively receive information.

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https://doi.org/https://doi.org/10.1177/00208523251411079

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@article{andré2026,
  title        = {{The ICT-enabled communicative constitution of public sector audit organisations in Brazil}},
  author       = {André Feliciano Lino et al.},
  journal      = {International Review of Administrative Sciences},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.1177/00208523251411079},
}

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The ICT-enabled communicative constitution of public sector audit organisations in Brazil

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.