Accountability em foco : uma análise nos municípios sergipanos

• Autor(a) principal: Rocha, Adson de Souza Matos
• Data de Publicação: 2019
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Repositório Institucional da UFS
• Texto Completo: http://ri.ufs.br/jspui/handle/riufs/11500
• topic: Administração; Ensino de adminstração; Accountability; Gestão pública; Portais da transparência; Municípios sergipanos; Administração municipal (Sergipe, SE); Accountability; Public administration; Transparency portals; CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA::PLANEJAMENTO EM CIENCIA E TECNOLOGIA

The coexistence of constitutional principles governing public administration (such as supremacy of the public interest, transparency and publicity) converges in the duty of responsibility and answerability of public managers, which are the basis for the phenomenon of accountability. In this context, Brazil has incorporated into its legal system important codes such as the Fiscal Responsibility Law and the Access to Information Law, as well as the institution of transparency portals. Thus, this work aims to evaluate the accountability practices in the municipalities of Sergipe between 10 and 20 thousand inhabitants in this new legal-instrumental scenario. For this, the research based itself on a descriptive, qualitative-quantitative methodology, analyzing the portals of transparency of 25 municipalities, in addition to the responses of 232 residents and an interview with a representative of the Court of Auditors of the State of Sergipe. Thus, three instruments were used: systematic observation script-form, structured questionnaire (ten objective sentences using Likert scale and one subjective question) and an interview script (with open questions). The conclusion of this work demonstrated a general dissatisfaction among citizens about the dimensions of accountability and a general inability of the portals to promote it, mainly due to the low quality of published documents (absent, generic, overly technical or late). It was also demonstrated that the Court of Auditors have the challenge of creating more sophisticated means of supervision that account for the heterogeneity of the municipalities, as well as a greater rigidity in their corrective role (sanctions) in order to promote the continuous improvement of the portals and to contain corruption/the maintenance of patrimonialist practices.