TRANSPARENCY OF MUNICIPAL PUBLIC GOVERNANCE: EXPLANATORY FACTORS OF THE TRANSPARENCY LEVEL IN THE CITIES WITH MEDIUM AND LARGE SIZE OF RIO GRANDE DO SUL

• Autor(a) principal: Brocco, Camila
• Data de Publicação: 2018
• Outros Autores: Grando, Tadeu, Martins, Vanessa de Quadros, Brunozi Junior, Antônio Carlos, Corrêa, Suelen
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/12040
• topic: Public governance; Transparency level; Explanatory factors; Social control.; Gobernanza Pública. Nivel de transparencia. Factores explicativos. Control social.; Governança pública. Nível de transparência. Fatores explicativos. Controle social.

Based on public governance and information disclosure by public managers, this study aimed to verify which factors may explain the transparency level of the cities. The sample comprised cities of the Rio Grande do Sul with population over 50 thousand inhabitants, totaling 43 cities. An index composed of 36 itens was developed based on the Fiscal Responsibility Law and the Access to Information Law. Methodologically, the transparency level of the cities was identified through a descriptive analysis, being the average of 71%. Subsequently, to identify the factors that explain the transparency level the cities obtained, a multiple linear regression was methodologically developed, comparing the explanatory variables of the transparency level addressed in the literature. The results of the statistical model indicate the Firjan Index of Municipal Development as the only factor with significance to explain the transparency level of the cities, assuming that citizens with better health and education conditions and good employability have better conditions to exert social control over municipal governance.