EVALUATION OF ADHERENCE TO INTERNATIONAL TRANSPARENCY CRITERIA FOR THE DISCLOSURE AND PRESENTATION OF THE MUNICIPAL PUBLIC ACCOUNTS

Authors

  • Clilson Castro Viana Universidade Federal do Amazonas
  • Carla Macedo Velloso dos Santos Tamer Universidade Federal do Amazonas
  • Waldemar Antônio da Rocha de Souza Universidade Federal do Amazonas
  • Mariomar de Sales Lima

Abstract

This study aimed evaluating the adherence to international transparency criteria for the disclosure and presentation of the public accounts in the Transparency Website of Manaus Municipality. For this, were defined 35 criteria from international sources, scheming up an evaluation checklist of national portals. Then, were analyzed the disclosure and presentation of the items in the Transparency Portal of PMM. Was applied method of documentary research, bibliographic, descriptive and qualitative instruments of observation and document collection on the portal and checklist. It was observed that 18 criteria were not encountered in the Transparency Portal, accounting for 52% of the total. Only 5 criteria were observed and 12 criteria were partially satisfied, accounting for 14% and 34%, respectively. It can be concluded that the level of adherence of the portal examined was low, because the portal did not use enhanced communication, analysis and comparisons recommended internationally, identifying the electronic governance and government accountability, core definition of accountability, expressed weak information for the citizen user. Indeed, the significance of the portal Transparency PMM for the citizen could be evaluated as limited.

Keywords: Public Accounts. Transparency Website. International Criteria. Accountability. Electronic Governance.

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Published

05-02-2013

How to Cite

VIANA, C. C.; TAMER, C. M. V. dos S.; SOUZA, W. A. da R. de; LIMA, M. de S. EVALUATION OF ADHERENCE TO INTERNATIONAL TRANSPARENCY CRITERIA FOR THE DISCLOSURE AND PRESENTATION OF THE MUNICIPAL PUBLIC ACCOUNTS. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 5, n. 1, p. 152–178, 2013. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/3320. Acesso em: 22 nov. 2024.

Issue

Vol. 5 No. 1 (2013): Jan./Jun.

Section

ARTICLES

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