The difficult construction of public accountability before the Brazilian courts of accounts

Detalhes bibliográficos
Autor(a) principal: Silva, Letícia
Data de Publicação: 2023
Outros Autores: Nascimento, Roberto Sérgio do, França, Edson da Silva, Viotto, Ricardo
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Ambiente Contábil
Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/28486
Resumo: Purpose: To analyze whether there is consistent evidence that Brazilian audit courts are using information and communication technologies (CITs) as instruments to improve transparency, accountability and citizen participation of actions related to the control of public finances. Methodology: A quantitative research was conducted based on secondary data obtained from the electronic government pages of all 32 (thirty-two) Brazilian state and municipal courts of accounts. Cluster analysis was performed to establish the tc's ranking on 3 (three) perspectives examined in the study (accountability, transparency and citizen participation). Results: The evidence points to different levels in the dimensions accountability (38.4%), transparency (83.71%) and citizen participation (64.89%). The examination of the attribute accountability, paradoxically, proved to be worrisome due to the destonating behavior of the courts of accounts – including among Brazilian regions – given the requirement that they make this attribute with their jurisdictions, but when analyzed, do not promote it in the same intensity. Contributions of the Study: The results found in this research may support new evaluations in representative samples, incorporate studies on this theme and assist decision makers.
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spelling The difficult construction of public accountability before the Brazilian courts of accountsLa difícil construcción de la rendición de cuentas pública ante los tribunales de cuentas brasileñosA difícil construção da accountability pública perante os tribunais de contas brasileirosCourts of accounts. Evaluation. Accountability. Transparency. Citizen participation. Cluster Analysis.Accountability and Court of AuditorsTribunales de cuentas. Evaluación. Rendición de Cuentas. Transparencia. Participación ciudadana. Análisis de Cluster.Rendición de cuentas y tribunal de cuentasTribunais de contas. Avaliação. Accountability. Transparência. Participação cidadã. Análise de Cluster.Accountability e Tribunal de ContasPurpose: To analyze whether there is consistent evidence that Brazilian audit courts are using information and communication technologies (CITs) as instruments to improve transparency, accountability and citizen participation of actions related to the control of public finances. Methodology: A quantitative research was conducted based on secondary data obtained from the electronic government pages of all 32 (thirty-two) Brazilian state and municipal courts of accounts. Cluster analysis was performed to establish the tc's ranking on 3 (three) perspectives examined in the study (accountability, transparency and citizen participation). Results: The evidence points to different levels in the dimensions accountability (38.4%), transparency (83.71%) and citizen participation (64.89%). The examination of the attribute accountability, paradoxically, proved to be worrisome due to the destonating behavior of the courts of accounts – including among Brazilian regions – given the requirement that they make this attribute with their jurisdictions, but when analyzed, do not promote it in the same intensity. Contributions of the Study: The results found in this research may support new evaluations in representative samples, incorporate studies on this theme and assist decision makers.Objetivo: Analizar si existe evidencia consistente de que los tribunales de auditoría brasileños están utilizando las tecnologías de la información y la comunicación (CIT) como instrumentos para mejorar la transparencia, la rendición de cuentas y la participación ciudadana en las acciones relacionadas con el control de las finanzas públicas. Metodología: Se realizó una investigación cuantitativa basada en datos secundarios obtenidos de las páginas electrónicas del gobierno de los 32 (treinta y dos) tribunales de cuentas estatales y municipales brasileños. Se realizó un análisis por conglomerados para establecer la clasificación del tribunal de cuentas sobre 3 (tres) perspectivas examinadas en el estudio (rendición de cuentas, transparencia y participación ciudadana). Resultados: La evidencia apunta a los diferentes niveles en las dimensiones de rendición de cuentas (38,4%), transparencia (83,71%) y participación ciudadana (64,89%). El examen de la rendición de cuentas del atributo, paradójicamente, resultó preocupante debido al comportamiento contrario de los tribunales de cuentas, incluso entre las regiones brasileñas – dado el requisito de que hagan este atributo con sus jurisdicciones, pero cuando se analizan respecto sus proprias estructuras, no lo promueven en la misma intensidad. Contribuciones del Estudio: Los resultados encontrados en esta investigación pueden apoyar nuevas evaluaciones en muestras representativas, incorporar estudios sobre este tema y ayudar a los tomadores de decisiones.Objetivo: Analisar se há evidências consistentes de que os tribunais de contas brasileiros estão utilizando as tecnologias da informação e comunicação (TICs) como instrumentos de melhoria da transparência, accountability e participação cidadã das ações que desempenham relativas ao controle das finanças públicas. Metodologia: Realizou-se pesquisa de natureza quantitativa com base em dados secundários obtidos a partir das páginas de governo eletrônico da totalidade dos 32 (trinta e dois) tribunais de contas estaduais e municipais brasileiros. Realizou-se análise cluster para o estabelecimento de ranking dos tribunais de contas sobre 3 (três) perspectivas examinadas no estudo (accountability, transparência e participação cidadã). Resultados: As evidências apontam para níveis diferentes nas dimensões accountability (38,4%), transparência (83,71%) e participação cidadã (64,89%). O exame do atributo accountability, paradoxalmente, revelou-se preocupante em razão do comportamento destoante dos tribunais de contas – inclusive entre as regiões brasileiras – dada a exigência que fazem desse atributo junto aos seus jurisdicionados, mas, quando analisados em relação às próprias estruturas, não a promovem na mesma intensidade. Contribuições do Estudo: Os resultados encontrados nessa pesquisa podem apoiar novas avaliações em amostras representativas, incorporar estudos sobre o tema e ajudar aos tomadores de decisão.Portal de Periódicos Eletrônicos da UFRN2023-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/2848610.21680/2176-9036.2023v15n1ID28486REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 No. 1 (2023): Jan./Jun.; 198-220REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 1 (2023): Jan./Jun.; 198-220REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 1 (2023): Jan./Jun.; 198-2202176-903610.21680/2176-9036.2023v15n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/28486/16602Copyright (c) 2023 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessSilva, LetíciaNascimento, Roberto Sérgio doFrança, Edson da SilvaViotto, Ricardo2023-02-08T21:42:03Zoai:periodicos.ufrn.br:article/28486Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2023-02-08T21:42:03Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false
dc.title.none.fl_str_mv The difficult construction of public accountability before the Brazilian courts of accounts
La difícil construcción de la rendición de cuentas pública ante los tribunales de cuentas brasileños
A difícil construção da accountability pública perante os tribunais de contas brasileiros
title The difficult construction of public accountability before the Brazilian courts of accounts
spellingShingle The difficult construction of public accountability before the Brazilian courts of accounts
Silva, Letícia
Courts of accounts. Evaluation. Accountability. Transparency. Citizen participation. Cluster Analysis.
Accountability and Court of Auditors
Tribunales de cuentas. Evaluación. Rendición de Cuentas. Transparencia. Participación ciudadana. Análisis de Cluster.
Rendición de cuentas y tribunal de cuentas
Tribunais de contas. Avaliação. Accountability. Transparência. Participação cidadã. Análise de Cluster.
Accountability e Tribunal de Contas
title_short The difficult construction of public accountability before the Brazilian courts of accounts
title_full The difficult construction of public accountability before the Brazilian courts of accounts
title_fullStr The difficult construction of public accountability before the Brazilian courts of accounts
title_full_unstemmed The difficult construction of public accountability before the Brazilian courts of accounts
title_sort The difficult construction of public accountability before the Brazilian courts of accounts
author Silva, Letícia
author_facet Silva, Letícia
Nascimento, Roberto Sérgio do
França, Edson da Silva
Viotto, Ricardo
author_role author
author2 Nascimento, Roberto Sérgio do
França, Edson da Silva
Viotto, Ricardo
author2_role author
author
author
dc.contributor.author.fl_str_mv Silva, Letícia
Nascimento, Roberto Sérgio do
França, Edson da Silva
Viotto, Ricardo
dc.subject.por.fl_str_mv Courts of accounts. Evaluation. Accountability. Transparency. Citizen participation. Cluster Analysis.
Accountability and Court of Auditors
Tribunales de cuentas. Evaluación. Rendición de Cuentas. Transparencia. Participación ciudadana. Análisis de Cluster.
Rendición de cuentas y tribunal de cuentas
Tribunais de contas. Avaliação. Accountability. Transparência. Participação cidadã. Análise de Cluster.
Accountability e Tribunal de Contas
topic Courts of accounts. Evaluation. Accountability. Transparency. Citizen participation. Cluster Analysis.
Accountability and Court of Auditors
Tribunales de cuentas. Evaluación. Rendición de Cuentas. Transparencia. Participación ciudadana. Análisis de Cluster.
Rendición de cuentas y tribunal de cuentas
Tribunais de contas. Avaliação. Accountability. Transparência. Participação cidadã. Análise de Cluster.
Accountability e Tribunal de Contas
description Purpose: To analyze whether there is consistent evidence that Brazilian audit courts are using information and communication technologies (CITs) as instruments to improve transparency, accountability and citizen participation of actions related to the control of public finances. Methodology: A quantitative research was conducted based on secondary data obtained from the electronic government pages of all 32 (thirty-two) Brazilian state and municipal courts of accounts. Cluster analysis was performed to establish the tc's ranking on 3 (three) perspectives examined in the study (accountability, transparency and citizen participation). Results: The evidence points to different levels in the dimensions accountability (38.4%), transparency (83.71%) and citizen participation (64.89%). The examination of the attribute accountability, paradoxically, proved to be worrisome due to the destonating behavior of the courts of accounts – including among Brazilian regions – given the requirement that they make this attribute with their jurisdictions, but when analyzed, do not promote it in the same intensity. Contributions of the Study: The results found in this research may support new evaluations in representative samples, incorporate studies on this theme and assist decision makers.
publishDate 2023
dc.date.none.fl_str_mv 2023-01-02
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/28486
10.21680/2176-9036.2023v15n1ID28486
url https://periodicos.ufrn.br/ambiente/article/view/28486
identifier_str_mv 10.21680/2176-9036.2023v15n1ID28486
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://periodicos.ufrn.br/ambiente/article/view/28486/16602
dc.rights.driver.fl_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv http://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
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. 15 No. 1 (2023): Jan./Jun.; 198-220
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 15 Núm. 1 (2023): Jan./Jun.; 198-220
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 15 n. 1 (2023): Jan./Jun.; 198-220
2176-9036
10.21680/2176-9036.2023v15n1
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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