Fóruns de accountability síncrona: a dinâmica interna das audiências públicas orçamentárias

• Autor(a) principal: Mesquita, Tiemi Suzuki
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da UFU
• Texto Completo: https://repositorio.ufu.br/handle/123456789/34791; http://doi.org/10.14393/ufu.di.2022.5312
• topic: Audiências públicas orçamentárias; Budget public hearings; fóruns de accountability síncrona; synchronous accountability forums; transparência; transparency; local governments; strategic use of information; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS; Contabilidade; Controladoria; Orçamento

Budget public hearings are mechanisms of transparency and social participation in the budget process. These spaces can be seen as accountability forums that occur synchronously, that is, account giving and the consequences can occur at the same time, which raises concerns for the accountable about possible forms of pass judgement and sanctions. On the other hand, the government holds the power and delimits the way public hearings are conducted and the information that will be provided – which are not always neutral. This research aims to analyze how the dynamics of public budget hearings organized by municipalities occurs. As a dynamic of the audience, the research considers the process of prior organization, its realization, and subsequent activities, as a possible return of questions made by citizens. A qualitative and interpretive research was carried out, using semi-structured interviews as the main source of data collection. Twenty-five interviews were carried out with public managers and consultants involved in the budget preparation process and public hearings of municipal governments in the state of São Paulo. As a result, the research describes the stages of preparation, holding and post-holding of the hearings, considering the decisions made internally by the managers and that delimit the way in which the hearings are conducted. The results indicate that the strategies are manifested in different stages of the public hearings, from the definition of participation rules and the informational filter in the preparation stage; in the form of presenting such information and the targeting of the public's attention during the presentation; and, in the post-hearing stage, in which there is low transparency and even manipulation of documents subject to inspection. The research contributes to the understanding of hearings as forums of expected accountability, in which the expectations of the accountant can direct the dynamics of public hearings. The results have implications for the Audit Courts and the Legislative Branch, which could exercise greater control and inspection of budget hearings; for society, which could act in a more active and organized way inside and outside the audiences; and for the legislation in force, which should establish clear guidelines for holding hearings.