Municipal transparency index: a longitudinal analysis in municipalities of different sizes in Paraiba

被引:0
作者
da Silva, Alberlan Fernandes [1 ]
dos Santos, Yuri Dantas [1 ]
机构
[1] Univ Estado Rio Grande do Norte UERN, Campus Avancado Patu, BR-59770970 Patu, RN, Brazil
来源
REVISTA AMBIENTE CONTABIL | 2024年 / 16卷 / 02期
关键词
Transparency Index; Accountability; Longitudinal analysis; Window theory; CORRUPTION; MANAGEMENT;
D O I
10.21680/2176-9036.2024v16n2ID33756
中图分类号
F8 [财政、金融];
学科分类号
0202 ;
摘要
Purpose: To analyze the level of transparency on the websites of municipalities in Paraiba of different sizes from a longitudinal perspective. Methodology: 20 municipalities were selected, according to size, to compose a stratified random sample, collecting, in 2019 and in 2023, data from their websites in order to calculate a transparency index formed by the themes: content, historical series and usability. Descriptive statistics of the indicators were performed. Transparency rankings were created. Correlation tests were carried out between size and transparency. The student's t test was used to verify whether, on average, there was a variation in transparency indicators between 2019 and 2023. Results: The transparency index and usability had a positive and moderate correlation with size in 2019 and 2023, while its correlations with content and historical series had little or no statistical significance. In turn, usability and content had a positive and moderate correlation consistently in both years. In general, municipalities have improved their level of transparency and their indicators are only partially associated with size. Joao Pessoa and Campina Grande, the largest municipalities, had good placements in both 2019 and 2023, but smaller municipalities, such as Sape and Uirauna, also had good placements in both rankings. Contributions of the Study: The longitudinal analysis is a contribution to the national literature. Usability was identified as an element that drives transparency. It contributes to the design of transparency policy in Brazil by pointing out the need to provide technical support to small and medium-sized municipalities. The literature review identified new paradigms not yet addressed in national research: window theory and design principles. The interpretation of the results provided a dialogue between theoretical and conceptual approaches treated separately in other transparency studies.
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页码:177 / 199
页数:23
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