Transparency and Accountability: Analysis of Management Indicators of Federal Education Institutes

• Autor(a) principal: Rigoni, Bríscia Oliveira Prates
• Data de Publicação: 2021
• Outros Autores: Gonzaga, Rosimeire Pimentel, Zuccolotto, Robson
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2697
• topic: Accountability; Transparência; Indicadores de Desempenho; Relatórios de Gestão; Institutos Federais de Educação; Accountability; Transparency; Performance Indicators; Management Reports; Federal Institutes of Education

Objective: to understand whether the management indicators of the Federal Institutes of Education contain the level of transparency necessary to be considered an instrument for promoting accountability of the bureaucracy or only characterize the fulfillment of legal formalities. Method: qualitative approach to the problem, the information was collected from the management indicators established by the Federal Court of Accounts and contained in the annual and consolidated Management Reports of the Federal Education Institutes – IFE's. From 2013 to 2017, search carried out on the participants' email addresses. Originality/Relevance: research related to Management Reports is still limited in the view of Zorzal (2015). Studies related to the subject did not have as their scope the management indicators presented by the Federal Institutes of Education. Results: the management indicators requested by the Brazilian Federal Court of Auditors   (TCU) are not connected to the decision-making process of the IFEs, and formalism is perceived in their presentation. Theoretical/Methodological contributions: the discussion on controls for the preservation of representative democracy, of information transparency is expanded, with attention to the attributes of visibility, capacity for inference and accountability.