Modelo de gestão do conhecimento para o setor público: a experiência da Secretaria da Fazenda do estado do Tocantins

Abstract

This dissertation aimed to propose a knowledge management (KM) model suited to the organizational reality of the Secretariat of Finance of the State of Tocantins (SEFAZ-TO), based on the institutional challenges identified in the diagnosis. The study is a qualitative case study with a descriptive and applied approach, developed through convergent-parallel triangulation of documentary analysis, semi-structured interviews, and a KM maturity questionnaire. The study examined four ordinances that establish the Knowledge Management and Corporate Education Policy (PGCEC), 38 responses to the maturity questionnaire applied to strategic, tactical, and operational units representing the main areas of SEFAZ-TO, and 38 interviews with managers, specialists, representatives from EGEFAZ, the Innovation Laboratory, the Tactical Group, and the Critical Knowledge Leaders. The results revealed significant gaps, such as the risk of losing critical knowledge due to turnover and retirements, low maturity in knowledge sharing and documentation, the absence of a unified repository, and weaknesses in communication regarding the PGCEC governance structures. Supported by the MGCAPB, the SBGC framework, and ISO 30401:2018, the integrated analysis allowed the construction of a hybrid KM model. The model includes guidelines, practices, and tools organized into four dimensions — Governance, People and Culture, Processes and Tools, and Results — as well as an Implementation Manual and a 2026–2028 Implementation Plan. The consolidation of KM in SEFAZ-TO depends on governance alignment, a collaborative culture, technological infrastructure, and continuous measurement, contributing to institutional memory preservation and improvements in public service delivery.