Accountability in electoral accounting: the perspective of the electorate

• Autor(a) principal: Cantanhede, Fabrício Martins
• Data de Publicação: 2022
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/26548
• topic: Electoral campaign; Democracy; Provision of electoral accounts; Election accounting; Campaña electoral; Democracia; Rendición de cuentas electorales; Contabilidad electoral; Campanha eleitoral; Democracia; Prestação de contas eleitorais; Contabilidade eleitoral

Purpose: The objective of the work is to analyze the aspects evidenced by voters about the duty of electoral accountability. Methodology: Data were collected in Imperatriz/MA by application of an online questionnaire. In the end, 329 responses were obtained, which made up the textual corpus for lexical analysis. In the treatment of data, a combination of quantitative and qualitative approaches was used. The IRaMuTeQ software was used to support the following analyses: lexicographical, word cloud, similitude and correspondence. Results: Campaigns are useful to demonstrate how electoral assets are managed, and the appropriate means to this end is accountability. There is a conflict of interests in the analyzed agency relationship, that is, between citizens and governments. It's just that, for the electorate, it is up to their representatives to prove the fulfillment of even promises, which is justifiable based on the principle that the people hold power. It so happens that, by law, political agents are only required to record accounting and financial information on electoral campaigns. Another indication of the informational disparity is that voters perceive a lack of reliability in the data of the electoral accounts themselves. However, the problem of the quality of the information provided can be solved through the conservation of an ethical political environment, the permanent political participation of citizens and the incisive action of constitutional powers and bodies. Contributions of the study: It investigates how the rendering of electoral accounts is seen by voters, who are some of the main stakeholders in the accuracy of accounting and financial information. It defines, therefore, a panorama based on the vision of these users about the referred duty, considered as a necessary mechanism for political representation, but also ideal for guaranteeing the fulfillment of the government plan. Informational asymmetry was identified in the participants' discourse when they punctuated certain problems for which they also indicated possible solutions.