NÍVEL DE GOVERNANÇA DAS EMPRESAS ESTATAIS CONTROLADAS PELO ESTADO DO CEARÁ À LUZ DA LEI 13.303/2016 E DECRETOS ESTADUAIS REGULAMENTADORES.

The purpose of this study is to diagnose the level of governance of state-owned enterprises controlled by the State of Ceará, based on the governance rules established in Law 13.303/2016 and its state regulations. The IG-SEST governance indicator was used to measure the level of governance. The results indicate progress on legal compliance. Most of the participating stated-owned enterprises (78%) were classified in levels 1 and 2 (grade > 5,09). However, a small part of the enterprises has made little progress in this regard. The worst performance was perceived in the items that integrate the transparency of information dimension, indicating that 66.66% of enterprises are not adherent enough or at all to the rules. These results are relevant mainly for the practice of public managers interested in adopting strategies to conform to the new law. [ABSTRACT FROM AUTHOR]