Prospects and Challenges in Transparency of Public Accounts: a study in a Brazilian higher education institution

• Autor(a) principal: Gama, Janyluce Rezende
• Data de Publicação: 2016
• Outros Autores: Rodrigues, Georgete Medleg
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Encontros Bibli
• Texto Completo: https://periodicos.ufsc.br/index.php/eb/article/view/1518-2924.2016v21n45p2
• topic: Lei de Acesso à Informação; Transparência; Contas Públicas; Universidades Públicas Federais; Access to Information Act; Transparency; Public Accounts; Public Universities

This paper aims to analyze the process of implementing the access to information law (LAI) in a Brazilian federal university and identify the prospects and challenges of public officials in relation to this legislation. For this, we used as a qualitative methodology approach, which involves field research with data collection conducted through questionnaires. The results show that the LAI implementation process was carried out an action plan, however, this was not implemented because the federal government released a mandatory use system for all agencies of the federal executive. About the prospects of managers, the item that seems to have more chances to perform was "more transparency in contracts accounts, balance sheets, audit reports, etc." On the challenges, the item that most said was "the lack of infrastructure of information systems and other technologies.” It is concluded that lack support from the federal government actions for the effective implementation of LAI.