<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>1607-050X</journal-id>
<journal-title><![CDATA[Desacatos]]></journal-title>
<abbrev-journal-title><![CDATA[Desacatos]]></abbrev-journal-title>
<issn>1607-050X</issn>
<publisher>
<publisher-name><![CDATA[Centro de Investigaciones y Estudios Superiores en Antropología Social]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S1607-050X2015000300064</article-id>
<title-group>
<article-title xml:lang="es"><![CDATA[La expansión del control externo en Brasil: el Tribunal de Cuentas de la Unión]]></article-title>
<article-title xml:lang="en"><![CDATA[Horizontal Accountability Expansion in Brazil: The Federal Accounting Court]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Menezes]]></surname>
<given-names><![CDATA[Monique]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Isunza Vera]]></surname>
<given-names><![CDATA[Ernesto]]></given-names>
</name>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[López-Caparrós]]></surname>
<given-names><![CDATA[Constanza]]></given-names>
</name>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Gurza Lavalle]]></surname>
<given-names><![CDATA[Adrián]]></given-names>
</name>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidad Federal de Piauí  ]]></institution>
<addr-line><![CDATA[Teresina Piauí]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>12</month>
<year>2015</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>12</month>
<year>2015</year>
</pub-date>
<numero>49</numero>
<fpage>64</fpage>
<lpage>81</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S1607-050X2015000300064&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S1607-050X2015000300064&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S1607-050X2015000300064&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen El artículo analiza el control externo ejercido por el Tribunal de Cuentas de la Unión, órgano auxiliar del Poder Legislativo en Brasil. se reconstruye su trayectoria y se presenta la relación entre el proceso de democratización y la extensión del papel institucional de control externo. El estudio muestra la ampliación del mandato del Tribunal en la fiscalización del desempeño de la burocracia del Ejecutivo después de la democratización y su impacto sobre la transparencia y la rendición de cuentas de las políticas públicas. También se destaca la tendencia mundial de ampliación del poder de las instituciones de control externo.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[Abstract This paper analyzes Federal Accounting Court's (Tribunal de Contas da União) horizontal accountability role in Brazil. The Court is an office that supports Legislative Power oversight tasks. The paper describes Court's empowerment beyond such tasks and the broadening of its horizontal accountability functions after democratization. It shows the progressive enlargement of its oversight mandate, mainly supervising Executive Power bureaucracy, and the effects of the empowered job holding public policies accountable and increasing transparency. The paper places Court's trajectory within a world tendency of empowering external oversight or horizontal accountability institutions.]]></p></abstract>
<kwd-group>
<kwd lng="es"><![CDATA[rendición de cuentas]]></kwd>
<kwd lng="es"><![CDATA[controles internos]]></kwd>
<kwd lng="es"><![CDATA[democratización]]></kwd>
<kwd lng="es"><![CDATA[Tribunal de Cuentas]]></kwd>
<kwd lng="es"><![CDATA[Brasil]]></kwd>
<kwd lng="en"><![CDATA[accountability]]></kwd>
<kwd lng="en"><![CDATA[check and balances]]></kwd>
<kwd lng="en"><![CDATA[democratization]]></kwd>
<kwd lng="en"><![CDATA[Federal Accounting Court]]></kwd>
<kwd lng="en"><![CDATA[Brazil]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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