Accountability: a Note on the Level of Transparency of Municipalities

• Autor(a) principal: Sell, Filipy Furtado
• Data de Publicação: 2018
• Outros Autores: Sampaio, Graciele Lima, Zonatto, Vinícius Costa da Silva, Lavarda, Carlos Eduardo Facin
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Administração Pública e Gestão Social
• Texto Completo: https://periodicos.ufv.br/apgs/article/view/5676
• topic: Accountability; Setor Público; Municípios; New Public Management; Accountability

The present study aims to verify the level of accountability in the municipalities of the Southern Region of Brazil, segregating among the 10 more and less populous cities of each State, contemplating 60 municipalities. In order to identify the level of transparency, the methodology adapted from Keunecke, Teles and Flach (2011) and Speck (2014) was used. After was verified the Kendall's correlation to identify if there is a relation between the level of accountability and socioeconomic indicators and economic-financial situation of the municipalities. The results show that the highest level of accountability was in Joinville (SC) and the lowest in Jardinópolis (SC); and among the states the highest level of accountability was from Paraná, followed by Rio Grande do Sul and Santa Catarina, respectively. Regarding the relationship between indicators, it can be inferred that the higher the level of Accountability in the municipalities, the higher the level of Socioeconomic Performance and of Economic-Financial Performance tend to be.