OPENING THE WINDOW: AN EMPIRICAL STUDY ON THE DETERMINERS OF ACTIVE TRANSPARENCY OF BRAZILIAN STATES’ GOVERNMENTS

Authors

  • Rossana Guerra de Sousa UFPB
  • Gabriel Aragão Wright UFPB
  • Edilson Paulo UFPB
  • Paulo Aguiar do Monte UFPB

Abstract

This study aims to identify the determinants of the levels of active transparency of Brazilian states through the use of e-gov (TGA). We conducted an empirical study using factor analysis and multivariate regression to investigate the potential effects of sociodemographic, economic, and political factors on the TGA level of Brazil’s 26 states in the years of 2010 and 2012, measured through the Transparency Index (IT, in Portuguese) created by the Contas Abertas organization. Results show that the factors that determined the TGA of 2010 were the levels of education and income; in 2012, after the implementation of IT, political, economic and sociodemographic factors lost power in determining the level of TGA. This may suggest that this indicator will influence the mangers’ behavior, an asymmetric role of the internal control  system and/or the evolution of local regulation.

Keywords: Public sector transparency. E-gov. Public accounts.

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Author Biographies

Rossana Guerra de Sousa, UFPB

Doutora em Contabilidade.

 

Gabriel Aragão Wright, UFPB

Mestre em Contabilidade.

Edilson Paulo, UFPB

Doutor em Contabilidade.

Paulo Aguiar do Monte, UFPB

Doutor em Economia

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Published

08-01-2015

How to Cite

SOUSA, R. G. de; WRIGHT, G. A.; PAULO, E.; MONTE, P. A. do. OPENING THE WINDOW: AN EMPIRICAL STUDY ON THE DETERMINERS OF ACTIVE TRANSPARENCY OF BRAZILIAN STATES’ GOVERNMENTS. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 7, n. 1, p. 176–195, 2015. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/5484. Acesso em: 3 jul. 2024.

Issue

Vol. 7 No. 1 (2015): Jan./Jun.

Section

ARTICLES

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