The active transparency in Santa Catarina municipalities: evaluation of the rate of compliance to access to information law and its determinants - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p24-34

• Autor(a) principal: Comin, Diana
• Data de Publicação: 2016
• Outros Autores: Ramos, Fernando Maciel, Zucchi, Cristiane, Favretto, Jacir, Fachi, Camila Candeia Paz
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/2266
• topic: Information Access Law; Active transparency; Determinants.; Lei de Acesso à Informação; Transparência Ativa; Determinantes.

The objective of this study was to identify the relationship between the rate of compliance to the Access to Information Law of the municipalities of Santa Catarina and its socio-economic indicators (total population, revenue, GDP and HDI). It is a descriptive research with a quantitative approach, whose data collection procedure is documentary. In order to create the the rating level according to the requirements of the Information Access Law, it was necessary to search and evaluate the websites of 121 municipalities of Santa Catarina which a population of ten thousand inhabitants, by applying a Checklist formulated based on Articles 5th, 8th, 9th, and 45th of the law. The level of compliance was identified whithin a set of 19 indicators, where,  for each indicator, one point was attributed whenever the indicator was totally attended, half a point when partially attended and no points when not attended. After the calculation of percentage of attendance, it was noticed that, so far, none of the municipalities has met all the requirements of the Information Access Law, leaving the overall average compliance at 69.43%. It was also observed the existence of a positive relationship between the service rate only with the variable HDI, showing other socioeconomic factors that smaller municipalities have released voluntarily.