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Managing tacit knowledge in the auditing of Brazil’s Unified Health System (SUS); a tool for institutional learning and organizational sustainability

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2026_Managing Tacit Knowledge in SUS.pdf1.23 MBAdobe PDF Ver/Abrir

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Resumo(s)

Bridging the gap between the world of rational knowledge production and that of public action is one of the key efforts sustainability scientists can make to address social inequalities, poverty, and hunger. This is particularly important at a time when public policymakers increasingly rely on scientific evidence to justify and support their decisions concerning the Sustainable Development Goals. The same applies to the work of auditors at the National Department of Auditing of Brazil’s Unified Health System (SUS). These professionals must carry out a thorough analysis of records, reports, documents, and facts related to the audited object in order to verify compliance with laws and regulations, identify shortcomings, and propose possible solutions and improvement measures. This chapter highlights that public organisations can become more intelligent and sustainable through the management of the diversity of tacit knowledge generated in health auditing, particularly during the period when auditors engage with audited parties and health system users in their local contexts—the operational phase of compliance audits. Making this knowledge available and accessible to individuals, multidisciplinary teams, and the organisation itself particularly contributes to the achievement of Sustainable Development Goals 3, 10, and 15.

Descrição

Palavras-chave

Organizational sustainability Tacit knowledge management SUS DenaSUS Health system Institutional learning

Contexto Educativo

Citação

Rocha, L., Henriques, S. Lacerda, J. S. (2026). Managing Tacit Knowledge in the Auditing of Brazil’s Unified Health System (SUS); a tool for institutional learning and organizational sustainability. In: Leal Filho, W., Trevisan, L.V., Caeiro, S., Mapar, M., Trindade, J. (eds) Sustainability Transition and Global Citizenship in the Digital Era: Innovations in Universities, (341-356). World Sustainability Series. Springer. https://doi.org/10.1007/978-3-032-22076-9

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