This paper investigates the fundamentals of tackling corruption within the accountability program of the Brazilian federal government, formalized through official documents, in order to examine whether they match the rent-seeking view on corruption. The main reason for this research lies upon the importance of the notes brought by the literature about the limitations of rent-seeking and in the fact that such comprehension can orient the anticorruption strategies within the highlighted program. The connection between these fundamentals and the approach to corruption based on rent-seeking was confirmed through content analysis. Herein it is emphasized that the debates over combating corruption must consider more than instrumental issues. Thus, accountability programs should be able to criticize and question, if necessary, the structures that arise from these aspects in processes, organizations, or in society.