ACCOUNTABILITY THROUGH WEB PORTALS: A STUDY IN CITY COUNCILS IN FLORIANÓPOLIS’ METROPOLITAN AREA
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Universo Contábil |
Texto Completo: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1459 |
Resumo: | This goal of this paper is to identify the reports published by the City Councils of Florianópolis Metropolitan Area on their web portals, which can disclose the expenses accountability. This is an exploratory research, done through the study of several cases, with a qualitative approach. The seven web portals data were collected by using an observation form adapted from a model proposed by Santana Junior, Libonati & Vasconcelos (2009) and the methodology suggested by Amaral (2007). After the web portals observation, a questionnaire was sent by e-mail to the Presidents of the City Councils with the goal of getting to know their perception on the accountability process in the portals. The data was handled qualitatively. The accountability process in the portals, when it exists, may have an explicit link and hence is easily accessible, or it might be found on the site map or an internal search engine. According to the findings, web portals accountability done by City Councils in Florianópolis Metropolitan Area is not a widespread practice, be it on the site map, internal search engine or through a specific link. Except for Florianópolis City Council, there is an almost total lack of information and/or it is impossible to locate it. |
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ACCOUNTABILITY THROUGH WEB PORTALS: A STUDY IN CITY COUNCILS IN FLORIANÓPOLIS’ METROPOLITAN AREAPRESTAÇÃO DE CONTAS POR MEIO DE PORTAIS ELETRÔNICOS: UM ESTUDO EM CÂMARAS MUNICIPAIS DA GRANDE FLORIANÓPOLISAccountability. Web portals. City Councils.Prestação de contas. Portais eletrônicos. Câmaras Municipais This goal of this paper is to identify the reports published by the City Councils of Florianópolis Metropolitan Area on their web portals, which can disclose the expenses accountability. This is an exploratory research, done through the study of several cases, with a qualitative approach. The seven web portals data were collected by using an observation form adapted from a model proposed by Santana Junior, Libonati & Vasconcelos (2009) and the methodology suggested by Amaral (2007). After the web portals observation, a questionnaire was sent by e-mail to the Presidents of the City Councils with the goal of getting to know their perception on the accountability process in the portals. The data was handled qualitatively. The accountability process in the portals, when it exists, may have an explicit link and hence is easily accessible, or it might be found on the site map or an internal search engine. According to the findings, web portals accountability done by City Councils in Florianópolis Metropolitan Area is not a widespread practice, be it on the site map, internal search engine or through a specific link. Except for Florianópolis City Council, there is an almost total lack of information and/or it is impossible to locate it. O artigo objetiva identificar os relatórios publicados pelas Câmaras Municipais da Grande Florianópolis/SC, em seus portais eletrônicos, que possam indicar prestação de contas dos gastos incorridos. Trata-se de uma pesquisa exploratória, realizada por meio de um estudo de múltiplos casos, com abordagem qualitativa. Os dados dos seis portais eletrônicos observados foram coletados por meio de um formulário de observação, elaborado a partir de adaptações do modelo proposto por Santana Junior, Libonati e Vasconcelos (2009) e da metodologia sugerida por Amaral (2007). Após a observação dos portais eletrônicos, enviou-se um questionário por e-mail aos Presidentes das Câmaras Municipais, buscando conhecer a percepção dos mesmos sobre o processo de prestação de contas nos portais. O tratamento dos dados ocorreu de forma qualitativa. O processo de prestação de contas no portal, quando existente, pode estar explicitado por um link específico e, portanto, fácil de ser acessado, ou, então, encontrado no mapa do site ou de ferramenta interna de busca. Conforme ficou evidenciado, a prestação de contas, por meio de portais eletrônicos, ainda não é uma realidade entre as Câmaras Municipais da Grande Florianópolis, seja através do Mapa de site, Ferramenta interna de busca ou de um link específico. Com exceção da Câmara Municipal de Florianópolis, o que se percebe é quase uma inexistência de qualquer tipo de demonstrativo e/ou impossibilidade de sua localização.Universidade Regional de Blumenau2010-09-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/145910.4270/ruc.20106Revista Universo Contábil; v. 6 n. 3 (2010); 64-791809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1459/1383Copyright (c) 2014 Revista Universo Contábilinfo:eu-repo/semantics/openAccessAgostineto, Raquel CrestaniRaupp, Fabiano Maury2010-09-19T16:09:18Zoai:ojs.bu.furb.br:article/1459Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2010-09-19T16:09:18Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false |
dc.title.none.fl_str_mv |
ACCOUNTABILITY THROUGH WEB PORTALS: A STUDY IN CITY COUNCILS IN FLORIANÓPOLIS’ METROPOLITAN AREA PRESTAÇÃO DE CONTAS POR MEIO DE PORTAIS ELETRÔNICOS: UM ESTUDO EM CÂMARAS MUNICIPAIS DA GRANDE FLORIANÓPOLIS |
title |
ACCOUNTABILITY THROUGH WEB PORTALS: A STUDY IN CITY COUNCILS IN FLORIANÓPOLIS’ METROPOLITAN AREA |
spellingShingle |
ACCOUNTABILITY THROUGH WEB PORTALS: A STUDY IN CITY COUNCILS IN FLORIANÓPOLIS’ METROPOLITAN AREA Agostineto, Raquel Crestani Accountability. Web portals. City Councils. Prestação de contas. Portais eletrônicos. Câmaras Municipais |
title_short |
ACCOUNTABILITY THROUGH WEB PORTALS: A STUDY IN CITY COUNCILS IN FLORIANÓPOLIS’ METROPOLITAN AREA |
title_full |
ACCOUNTABILITY THROUGH WEB PORTALS: A STUDY IN CITY COUNCILS IN FLORIANÓPOLIS’ METROPOLITAN AREA |
title_fullStr |
ACCOUNTABILITY THROUGH WEB PORTALS: A STUDY IN CITY COUNCILS IN FLORIANÓPOLIS’ METROPOLITAN AREA |
title_full_unstemmed |
ACCOUNTABILITY THROUGH WEB PORTALS: A STUDY IN CITY COUNCILS IN FLORIANÓPOLIS’ METROPOLITAN AREA |
title_sort |
ACCOUNTABILITY THROUGH WEB PORTALS: A STUDY IN CITY COUNCILS IN FLORIANÓPOLIS’ METROPOLITAN AREA |
author |
Agostineto, Raquel Crestani |
author_facet |
Agostineto, Raquel Crestani Raupp, Fabiano Maury |
author_role |
author |
author2 |
Raupp, Fabiano Maury |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Agostineto, Raquel Crestani Raupp, Fabiano Maury |
dc.subject.por.fl_str_mv |
Accountability. Web portals. City Councils. Prestação de contas. Portais eletrônicos. Câmaras Municipais |
topic |
Accountability. Web portals. City Councils. Prestação de contas. Portais eletrônicos. Câmaras Municipais |
description |
This goal of this paper is to identify the reports published by the City Councils of Florianópolis Metropolitan Area on their web portals, which can disclose the expenses accountability. This is an exploratory research, done through the study of several cases, with a qualitative approach. The seven web portals data were collected by using an observation form adapted from a model proposed by Santana Junior, Libonati & Vasconcelos (2009) and the methodology suggested by Amaral (2007). After the web portals observation, a questionnaire was sent by e-mail to the Presidents of the City Councils with the goal of getting to know their perception on the accountability process in the portals. The data was handled qualitatively. The accountability process in the portals, when it exists, may have an explicit link and hence is easily accessible, or it might be found on the site map or an internal search engine. According to the findings, web portals accountability done by City Councils in Florianópolis Metropolitan Area is not a widespread practice, be it on the site map, internal search engine or through a specific link. Except for Florianópolis City Council, there is an almost total lack of information and/or it is impossible to locate it. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-09-13 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1459 10.4270/ruc.20106 |
url |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1459 |
identifier_str_mv |
10.4270/ruc.20106 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1459/1383 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2014 Revista Universo Contábil info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2014 Revista Universo Contábil |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
publisher.none.fl_str_mv |
Universidade Regional de Blumenau |
dc.source.none.fl_str_mv |
Revista Universo Contábil; v. 6 n. 3 (2010); 64-79 1809-3337 1809-3337 reponame:Revista Universo Contábil instname:Universidade Regional de Blumenau (FURB) instacron:FURB |
instname_str |
Universidade Regional de Blumenau (FURB) |
instacron_str |
FURB |
institution |
FURB |
reponame_str |
Revista Universo Contábil |
collection |
Revista Universo Contábil |
repository.name.fl_str_mv |
Revista Universo Contábil - Universidade Regional de Blumenau (FURB) |
repository.mail.fl_str_mv |
||universocontabil@furb.br |
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1798945115422588928 |