The difficult construction of public accountability before the Brazilian courts of accounts
Purpose: To analyze whether there is consistent evidence that Brazilian audit courts are using information and communication technologies (CITs) as instruments to improve transparency, accountability and citizen participation of actions related to the control of public finances. Methodology: A qu...
| Main Authors: | , , , |
|---|---|
| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal do Rio Grande do Norte
2023-01-01
|
| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/31153 |
| _version_ | 1797948293865537536 |
|---|---|
| author | Letícia Silva Roberto Sérgio do Nascimento Edson da Silva França Ricardo Viotto |
| author_facet | Letícia Silva Roberto Sérgio do Nascimento Edson da Silva França Ricardo Viotto |
| author_sort | Letícia Silva |
| collection | DOAJ |
| description | Purpose: To analyze whether there is consistent evidence that Brazilian audit courts are using information and communication technologies (CITs) as instruments to improve transparency, accountability and citizen participation of actions related to the control of public finances.
Methodology: A quantitative research was conducted based on secondary data obtained from the electronic government pages of all 32 (thirty-two) Brazilian state and municipal courts of accounts. Cluster analysis was performed to establish the tc's ranking on 3 (three) perspectives examined in the study (accountability, transparency, and citizen participation).
Results: The evidence points to different levels in the dimensions accountability (38.4%), transparency (83.71%) and citizen participation (64.89%). The examination of the attribute accountability, paradoxically, proved to be worrisome due to the destonating behavior of the courts of accounts – including among brazilian regions – given the requirement that they make this attribute with their jurisdictions, but when analyzed, do not promote it in the same intensity.
Contributions of the Study: The results found in this research may support new evaluations in representative samples, incorporate studies on this theme and assist decision makers. |
| first_indexed | 2024-04-10T21:41:05Z |
| format | Article |
| id | doaj.art-1af72b4d3b324daa9f8744199a73189b |
| institution | Directory Open Access Journal |
| issn | 2176-9036 |
| language | Portuguese |
| last_indexed | 2024-04-10T21:41:05Z |
| publishDate | 2023-01-01 |
| publisher | Universidade Federal do Rio Grande do Norte |
| record_format | Article |
| series | Revista Ambiente Contábil |
| spelling | doaj.art-1af72b4d3b324daa9f8744199a73189b2023-01-18T23:29:39ZporUniversidade Federal do Rio Grande do NorteRevista Ambiente Contábil2176-90362023-01-0115110.21680/2176-9036.2023v15n1ID3115335208The difficult construction of public accountability before the Brazilian courts of accountsLetícia Silva0https://orcid.org/0000-0002-8949-1699Roberto Sérgio do Nascimento1https://orcid.org/0000-0001-8217-9267Edson da Silva França2https://orcid.org/0000-0001-8217-9267Ricardo Viotto3https://orcid.org/0000-0002-0173-9195Federal University of Ceará (UFC).Federal University of Ceará (UFC). Federal University of Ceará (UFC). Federal University of Ceará (UFC). Purpose: To analyze whether there is consistent evidence that Brazilian audit courts are using information and communication technologies (CITs) as instruments to improve transparency, accountability and citizen participation of actions related to the control of public finances. Methodology: A quantitative research was conducted based on secondary data obtained from the electronic government pages of all 32 (thirty-two) Brazilian state and municipal courts of accounts. Cluster analysis was performed to establish the tc's ranking on 3 (three) perspectives examined in the study (accountability, transparency, and citizen participation). Results: The evidence points to different levels in the dimensions accountability (38.4%), transparency (83.71%) and citizen participation (64.89%). The examination of the attribute accountability, paradoxically, proved to be worrisome due to the destonating behavior of the courts of accounts – including among brazilian regions – given the requirement that they make this attribute with their jurisdictions, but when analyzed, do not promote it in the same intensity. Contributions of the Study: The results found in this research may support new evaluations in representative samples, incorporate studies on this theme and assist decision makers.https://periodicos.ufrn.br/ambiente/article/view/31153courts of accounts. evaluation. accountability. transparency. citizen participation. cluster analysis. |
| spellingShingle | Letícia Silva Roberto Sérgio do Nascimento Edson da Silva França Ricardo Viotto The difficult construction of public accountability before the Brazilian courts of accounts Revista Ambiente Contábil courts of accounts. evaluation. accountability. transparency. citizen participation. cluster analysis. |
| title | The difficult construction of public accountability before the Brazilian courts of accounts |
| title_full | The difficult construction of public accountability before the Brazilian courts of accounts |
| title_fullStr | The difficult construction of public accountability before the Brazilian courts of accounts |
| title_full_unstemmed | The difficult construction of public accountability before the Brazilian courts of accounts |
| title_short | The difficult construction of public accountability before the Brazilian courts of accounts |
| title_sort | difficult construction of public accountability before the brazilian courts of accounts |
| topic | courts of accounts. evaluation. accountability. transparency. citizen participation. cluster analysis. |
| url | https://periodicos.ufrn.br/ambiente/article/view/31153 |
| work_keys_str_mv | AT leticiasilva thedifficultconstructionofpublicaccountabilitybeforethebraziliancourtsofaccounts AT robertosergiodonascimento thedifficultconstructionofpublicaccountabilitybeforethebraziliancourtsofaccounts AT edsondasilvafranca thedifficultconstructionofpublicaccountabilitybeforethebraziliancourtsofaccounts AT ricardoviotto thedifficultconstructionofpublicaccountabilitybeforethebraziliancourtsofaccounts AT leticiasilva difficultconstructionofpublicaccountabilitybeforethebraziliancourtsofaccounts AT robertosergiodonascimento difficultconstructionofpublicaccountabilitybeforethebraziliancourtsofaccounts AT edsondasilvafranca difficultconstructionofpublicaccountabilitybeforethebraziliancourtsofaccounts AT ricardoviotto difficultconstructionofpublicaccountabilitybeforethebraziliancourtsofaccounts |