Autopoiesis applied to Courts of Accounts
Abstract
The Federal Court of Accounts needs to communicate with the other systems that gravitate around it in order to carry out the external control granted to it by the Constitution. However, in order that there is perfected communication, it is necessary that the sender, when sending a message, uses a code inherent to the system known by the receiver or that the latter may know. Should the receiver not know the code, there will be noise and communication will not be perfected. That is the reason why it is important to acknowledge the System of the Court of Accounts as autopoietic, that is, operationally closed and cognitively open. The operational enclosure will allow the system to have a language of its own and to be autonomous and independent in relation to the other systems. The open cognition causes the system to communicate with the other systems, without any violation of the code used by it. Since/ Because it is operationally closed and cognitively open, the System of the Court of Accounts is complete, independent and prevails over the other systems with which it communicates in its duty of external control.Author Biography
Remilson Soares Candeia
Servidor do Tribunal de Contas da União, graduado em Direito pela Universidade de Brasília (UnB), pós-graduado em Direito Público pelo Instituto Processus em Brasília, graduado em Letras e pós-graduado em Língua Portuguesa pelo Centro de Ensino Unificado de Brasília (UNICEUB)