EVALUATION OF ADHERENCE TO INTERNATIONAL TRANSPARENCY CRITERIA FOR THE DISCLOSURE AND PRESENTATION OF THE MUNICIPAL PUBLIC ACCOUNTS

Detalhes bibliográficos
Autor(a) principal: Viana, Clilson Castro
Data de Publicação: 2013
Outros Autores: Tamer, Carla Macedo Velloso dos Santos, Souza, Waldemar Antônio da Rocha de, Lima, Mariomar de Sales
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/3320
Resumo: This study aimed evaluating the adherence to international transparency criteria for the disclosure and presentation of the public accounts in the Transparency Website of Manaus Municipality. For this, were defined 35 criteria from international sources, scheming up an evaluation checklist of national portals. Then, were analyzed the disclosure and presentation of the items in the Transparency Portal of PMM. Was applied method of documentary research, bibliographic, descriptive and qualitative instruments of observation and document collection on the portal and checklist. It was observed that 18 criteria were not encountered in the Transparency Portal, accounting for 52% of the total. Only 5 criteria were observed and 12 criteria were partially satisfied, accounting for 14% and 34%, respectively. It can be concluded that the level of adherence of the portal examined was low, because the portal did not use enhanced communication, analysis and comparisons recommended internationally, identifying the electronic governance and government accountability, core definition of accountability, expressed weak information for the citizen user. Indeed, the significance of the portal Transparency PMM for the citizen could be evaluated as limited.Keywords: Public Accounts. Transparency Website. International Criteria. Accountability. Electronic Governance.
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spelling EVALUATION OF ADHERENCE TO INTERNATIONAL TRANSPARENCY CRITERIA FOR THE DISCLOSURE AND PRESENTATION OF THE MUNICIPAL PUBLIC ACCOUNTSEVALUACIÓN DE LA ADHÉSION A CRITERIOS INTERNACIONALES DE TRANSPARENCIA PARA LA DIVULGACIÓN Y PRESENTACIÓN DE LAS CUENTAS PÚBLICAS MUNICIPALESAVALIAÇÃO DA ADERÊNCIA AOS CRITÉRIOS INTERNACIONAIS DE TRANSPARÊNCIA PARA A DIVULGAÇÃO E APRESENTAÇÃO DAS CONTAS PÚBLICAS MUNICIPAISThis study aimed evaluating the adherence to international transparency criteria for the disclosure and presentation of the public accounts in the Transparency Website of Manaus Municipality. For this, were defined 35 criteria from international sources, scheming up an evaluation checklist of national portals. Then, were analyzed the disclosure and presentation of the items in the Transparency Portal of PMM. Was applied method of documentary research, bibliographic, descriptive and qualitative instruments of observation and document collection on the portal and checklist. It was observed that 18 criteria were not encountered in the Transparency Portal, accounting for 52% of the total. Only 5 criteria were observed and 12 criteria were partially satisfied, accounting for 14% and 34%, respectively. It can be concluded that the level of adherence of the portal examined was low, because the portal did not use enhanced communication, analysis and comparisons recommended internationally, identifying the electronic governance and government accountability, core definition of accountability, expressed weak information for the citizen user. Indeed, the significance of the portal Transparency PMM for the citizen could be evaluated as limited.Keywords: Public Accounts. Transparency Website. International Criteria. Accountability. Electronic Governance.Este estudio tuvo como objetivo evaluar la adherencia a los estandares internacionales de transparencia y publicidad a la presentacion publica de las cuentas de la Municipalidad de Manaus en el Portal de Transparencia  - PMM. Así, se definieron 35 criterios internacionales, esbozando una lista de verificación para la evaluación del portales nacionales. A continuación, fue analizada la divulgación y presentación de los elementos en el Portal de Transparencia del PMM. Fueron emplearon el metodo de la investigación documental, los instrumentos bibliograficos, descriptivo y cualitativo de la observación y recopilación de documentos en el portal y lista de verificación. Se han observado que los 18 criterios no fueron cumplidos por el Portal de la Transparencia, que representan el 52% del total. A solo 5 criterios se cumplieron y 12 criterios  fueron cumplidos  parcialmente, lo que representa el 14% y 34%, respectivamente. Se puede concluir que el nivel del portal examinado fue modesto, ya que no empleó una mejor comunicación, análisis y recomendadas comparaciones  internacionalmente, También fueron identificados el gobierno electronico y la rendicion de cuentas del gobierno, definicion basica de accountability,  expresado información debiles a ciudadanos. En efecto, la importancia de lo portal para los ciudadanos podría considerar como limitado. Palabras clave: Cuentas Públicas. Transparencia Portal. Los criterios internacionales. Accountability. E-Gobierno.Este estudo objetivou avaliar a aderência aos critérios internacionais de transparência para a divulgação e apresentação das contas públicas do Portal de Transparência da Prefeitura Municipal de Manaus - PMM. Para tanto, definiram-se 35 critérios de fontes internacionais, esquematizando-se um checklist avaliativo de portais nacionais. Em seguida, analisou-se a divulgação e apresentação dos quesitos no Portal de Transparência da PMM. Aplicou-se o método de estudo de caso qualitativo, com descrição e instrumentos de observação, coleta documental e checklist. Pode-se concluir que o nível de aderência do portal examinado foi baixo, registrando um atendimento de somente quatorze por cento dos critérios. Neste sentido, o portal não empregava recursos aprimorados de comunicação, análise e comparações recomendados internacionalmente, identificando-se que a responsabilização governamental e o núcleo da definição de accountability expressavam informações fracas para o cidadão usuário. Com efeito, a significância do Portal de Transparência da PMM para o cidadão poderia ser avaliada como limitada, desalinhando-se dos objetivos de divulgação do governo eletrônico e accountability do governo municipal.Palavras-chave: Contas Públicas. Portal de Transparência. Critérios Internacionais. Accountability. Governo eletrônico.Portal de Periódicos Eletrônicos da UFRN2013-02-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/mswordhttps://periodicos.ufrn.br/ambiente/article/view/3320REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 No. 1 (2013): Jan./Jun.; 152-178REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 Núm. 1 (2013): Jan./Jun.; 152-178REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 5 n. 1 (2013): Jan./Jun.; 152-1782176-9036reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/3320/2697https://periodicos.ufrn.br/ambiente/article/view/3320/10164Copyright (c) 2016 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036info:eu-repo/semantics/openAccessViana, Clilson CastroTamer, Carla Macedo Velloso dos SantosSouza, Waldemar Antônio da Rocha deLima, Mariomar de Sales2019-10-09T22:35:17Zoai:periodicos.ufrn.br:article/3320Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2019-10-09T22:35:17Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv EVALUATION OF ADHERENCE TO INTERNATIONAL TRANSPARENCY CRITERIA FOR THE DISCLOSURE AND PRESENTATION OF THE MUNICIPAL PUBLIC ACCOUNTS
EVALUACIÓN DE LA ADHÉSION A CRITERIOS INTERNACIONALES DE TRANSPARENCIA PARA LA DIVULGACIÓN Y PRESENTACIÓN DE LAS CUENTAS PÚBLICAS MUNICIPALES
AVALIAÇÃO DA ADERÊNCIA AOS CRITÉRIOS INTERNACIONAIS DE TRANSPARÊNCIA PARA A DIVULGAÇÃO E APRESENTAÇÃO DAS CONTAS PÚBLICAS MUNICIPAIS
title EVALUATION OF ADHERENCE TO INTERNATIONAL TRANSPARENCY CRITERIA FOR THE DISCLOSURE AND PRESENTATION OF THE MUNICIPAL PUBLIC ACCOUNTS
spellingShingle EVALUATION OF ADHERENCE TO INTERNATIONAL TRANSPARENCY CRITERIA FOR THE DISCLOSURE AND PRESENTATION OF THE MUNICIPAL PUBLIC ACCOUNTS
Viana, Clilson Castro
title_short EVALUATION OF ADHERENCE TO INTERNATIONAL TRANSPARENCY CRITERIA FOR THE DISCLOSURE AND PRESENTATION OF THE MUNICIPAL PUBLIC ACCOUNTS
title_full EVALUATION OF ADHERENCE TO INTERNATIONAL TRANSPARENCY CRITERIA FOR THE DISCLOSURE AND PRESENTATION OF THE MUNICIPAL PUBLIC ACCOUNTS
title_fullStr EVALUATION OF ADHERENCE TO INTERNATIONAL TRANSPARENCY CRITERIA FOR THE DISCLOSURE AND PRESENTATION OF THE MUNICIPAL PUBLIC ACCOUNTS
title_full_unstemmed EVALUATION OF ADHERENCE TO INTERNATIONAL TRANSPARENCY CRITERIA FOR THE DISCLOSURE AND PRESENTATION OF THE MUNICIPAL PUBLIC ACCOUNTS
title_sort EVALUATION OF ADHERENCE TO INTERNATIONAL TRANSPARENCY CRITERIA FOR THE DISCLOSURE AND PRESENTATION OF THE MUNICIPAL PUBLIC ACCOUNTS
author Viana, Clilson Castro
author_facet Viana, Clilson Castro
Tamer, Carla Macedo Velloso dos Santos
Souza, Waldemar Antônio da Rocha de
Lima, Mariomar de Sales
author_role author
author2 Tamer, Carla Macedo Velloso dos Santos
Souza, Waldemar Antônio da Rocha de
Lima, Mariomar de Sales
author2_role author
author
author
dc.contributor.author.fl_str_mv Viana, Clilson Castro
Tamer, Carla Macedo Velloso dos Santos
Souza, Waldemar Antônio da Rocha de
Lima, Mariomar de Sales
description This study aimed evaluating the adherence to international transparency criteria for the disclosure and presentation of the public accounts in the Transparency Website of Manaus Municipality. For this, were defined 35 criteria from international sources, scheming up an evaluation checklist of national portals. Then, were analyzed the disclosure and presentation of the items in the Transparency Portal of PMM. Was applied method of documentary research, bibliographic, descriptive and qualitative instruments of observation and document collection on the portal and checklist. It was observed that 18 criteria were not encountered in the Transparency Portal, accounting for 52% of the total. Only 5 criteria were observed and 12 criteria were partially satisfied, accounting for 14% and 34%, respectively. It can be concluded that the level of adherence of the portal examined was low, because the portal did not use enhanced communication, analysis and comparisons recommended internationally, identifying the electronic governance and government accountability, core definition of accountability, expressed weak information for the citizen user. Indeed, the significance of the portal Transparency PMM for the citizen could be evaluated as limited.Keywords: Public Accounts. Transparency Website. International Criteria. Accountability. Electronic Governance.
publishDate 2013
dc.date.none.fl_str_mv 2013-02-05
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://periodicos.ufrn.br/ambiente/article/view/3320
url https://periodicos.ufrn.br/ambiente/article/view/3320
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/3320/2697
https://periodicos.ufrn.br/ambiente/article/view/3320/10164
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
application/msword
dc.publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
publisher.none.fl_str_mv Portal de Periódicos Eletrônicos da UFRN
dc.source.none.fl_str_mv REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 No. 1 (2013): Jan./Jun.; 152-178
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 5 Núm. 1 (2013): Jan./Jun.; 152-178
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 5 n. 1 (2013): Jan./Jun.; 152-178
2176-9036
reponame:Revista Ambiente Contábil
instname:Universidade Federal do Rio Grande do Norte (UFRN)
instacron:UFRN
instname_str Universidade Federal do Rio Grande do Norte (UFRN)
instacron_str UFRN
institution UFRN
reponame_str Revista Ambiente Contábil
collection Revista Ambiente Contábil
repository.name.fl_str_mv Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)
repository.mail.fl_str_mv ||prof.mauriciocsilva@gmail.com
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