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Transparência dos Municípios do Rio Grande do Norte: Avaliação da Relação entre o Nível de Disclosure, Tamanho e Características Socioeconômicas

2013; UNIVERSIDADE FEDERAL DA PARAÍBA; Volume: 1; Issue: 2 Linguagem: Inglês

10.18405/recfin20130203

ISSN

2318-1001

Autores

Dimas Barrêto de Queiroz, Fábio Chaves Nobre, Wesley Vieira da Silva, Aneide Oliveira Araújo,

Tópico(s)

Information Science and Libraries

Resumo

The transparency in fiscal management is indispensable condition in public administration, ensuring public access and regulatory agencies for activities undertaken by managers.The existence of informational asymmetries in this sector can cause behavioral biases related to agency theory, in which managers make decisions for their own benefit to the detriment of the whole society.The aim of this study was to identify the current scenario of transparency of the municipalities of Rio Grande do Norte by building an index of disclosure.This index was prepared by using the checklist developed by Avelino et al. (2011).To verify that the larger municipalities tend to disclose more information, the disclosure index was correlated variables population and revenue collected (proxy for size of municipalities) and municipal development FIRJAN index (proxy for socioeconomic development) through the Pearson and Spearman tests, depending on the type of the variable's distribution.The results indicate a low level of disclosure in the municipalities of the state, only 56 of the 167 websites updated and, from these; only the website of Natal fulfills all disclosure items required.The correlation tests showed a weak relationship between the disclosure index and the variables population and collected revenue and a moderate correlation for the FIRJAN index.It concluded that the municipalities with the highest level of socioeconomic development tend to release a larger amount of information; however, the level of disclosure of the municipalities is far from the current level of development of Information and Communication Technologies (ICT) and requirements of Brazilian legislation, especially to the Law of Access to Information.

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