Gestão municipal: transparência dos portais eletrônicos como promotores do accountability

• Autor(a) principal: Cruz, Vania Luiza Pagliari
• Data de Publicação: 2020
• Outros Autores: Lima, Nilton Cesar, Silva, Christian Luiz da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: AtoZ (Curitiba)
• Texto Completo: https://revistas.ufpr.br/atoz/article/view/73180
• topic: Administração Pública e de Empresas, Ciências Contábeis e Turismo; Contabilidade pública; Transparência pública; Accountability.; Public and Business Administration; Accounting and Tourism.; Public accounting; Public transparency; Accountability.

Introduction: It presents the transparency of electronic portals as promoters of accountability in municipal management. The objective of the study is to identify which socioeconomic indicators are related to the level of transparency in the municipalities.  Method: Under a quantitative approach, it uses an unintended and probabilistic sample of 360 municipalities. Using the multiple linear regression technique, it verifies which variables are related to public transparency. Results: It considers to the application of the linear regression technique  the explanatory variables: total income, RCL, assets, population, literate population, HDI-M, per capita GDP, and per capita income. The mean transparency was 3.76. Conclusion: The regression model explains 11.9% of the variation in transparency index. It responds to the research problem and accepts the general hypothesis and verifies that all the explanatory variables are related to the transparency index.