Legal framework for ST&I

opportunity for excellence in accountability

Authors

DOI:

https://doi.org/10.20397/2177-6652/2025.v25i3.3087

Abstract

Objective: to introduce an innovative method for examining expenses in research projects, presented in accountability reporting processes under the premises of the new Legal Framework for Science, Technology and Innovation – ST&I (MCTI, 2018).

Methodology: under specific conditions, the new Legal Framework for ST&I authorizes the use of statistical techniques in evaluating expenses presented in accountability processes. Principles of risk analysis were applied in the evaluation of results and activities related to the projects financed by EMBRAPII. The segregation of expenses based on risks enables the use of distinct statistical parameters in their examination, as well as categorized decisions oriented by the criticality of different cases.

Originality: this is a new and fully operational management model, capable of complying with the requirements of the Legal Framework for evaluating expenses in research projects aimed at innovation.

Main results: a method that meets legal requirements and includes sampling inspection for operational optimization of processes. It prioritizes the analysis of expenses from a risk perspective and focuses on continuous learning for excellence in presentation, management, examination and decision-making in accountability processes.

Theoretical contributions: a management accountability model, which formulates the risk vision based on FMEA techniques to meet the requirements of the new ST&I Legal Framework.

Management contributions: a practical and scalable procedure, applicable to the examination of large volumes of expenses with relevant optimization of the inspection effort.

Author Biographies

Alvaro Abackerli, EMBRAPII

Mechanical engineer from EESC-USP with experience in industry in training, projects, manufacturing and quality. PhD from EESC-USP, with and post-doctorates at NPL-UK and NIST-USA in modeling, simulation, software and measurements. Visiting researcher at EESC-USP, TU Darmstadt and Fraunhofer IPK, with cooperation projects with industries. Teacher-researcher at UNIMEP (17 years) in undergraduate and postgraduate studies (master's and doctorate) in the areas of metrology, statistical techniques for quality and research methods for engineering.   Executive manager (4 years) of research programs and policies at the Vice-Rector of UNIMEP.  Director of operations at IPT-SP (4 years) and leader of business units in the areas of metrology and Bio-Nanomanufacturing (2 years).  Manager and coordinator of technical monitoring at EMBRAPII (9 years), focusing on the evaluation and training of accredited research groups.  Currently a consultant on management, methods and processes for applied research aimed at innovation in Industry.

Marcelo Prim, EMBRAPII

Mechanical Engineer from the Federal University of Santa Catarina (2001), master's degree in Aeronautical and Mechanical Engineering from the Technological Institute of Aeronautics (2006), and concluded in 2023 his 2-year period as a visiting researcher at the Fraunhofer IPK Institute, in Germany, also completing his PhD from ITA, with an emphasis on Industry 4.0 and productivity. He has experience in the area of ​​Open and Collaborative Innovation Management, with an emphasis on Product and Technology Development, working in reference companies in Innovation, such as Embraer and Natura, and also in Technology-Based Startups, such as Purainova and Sygma Motors. He served as Executive Manager at SENAI - National Department, between 2015 and 2023, implementing and coordinating the National Network of 27 Institutes of Innovation and 60 Institutes of Technology. Currently, he serves as Director of Operations at EMBRAPII - Brazilian Industrial Research and Innovation Company.

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Published

2025-06-30

How to Cite

Abackerli, A., & Prim, M. (2025). Legal framework for ST&I: opportunity for excellence in accountability. Revista Gestão & Tecnologia, 25(3), 61–97. https://doi.org/10.20397/2177-6652/2025.v25i3.3087

Issue

Vol. 25 No. 3 (2025)

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ARTIGO

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