Fiscal Transparency of the Most Populated Municipalities of the State of Pernambuco

被引：2
作者：
da Silva Neto, Jose Honorato [1 ]
Marques de Carvalho, Jose Ribamar [2 ,3 ]
Dias Silva, Edjane E. [1 ]
de Araujo Carvalho, Enyedja Kerlly Martins [4 ]
机构：
[1] Univ Fed Campina Grande, Campina Grande, Brazil
[2] Univ Fed Campina Grande, Adm Publ PROFIAP UFCG, Campina Grande, Brazil
[3] Univ Fed Campina Grande, PPGA, Campina Grande, Brazil
[4] FASP, Sao Paulo, Brazil
来源：
TEORIA E PRATICA EM ADMINISTRACAO-TPA | 2019年 / 9卷 / 02期
关键词：
Access to information; Information and Communication Technologies; Electronic government; Citizen Participation; ACCOUNTABILITY;
D O I：
10.21714/2238-104X2019v9i2-42178
中图分类号：
C93 [管理学];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ;
摘要：
The present study aims to investigate whether the most populous municipalities of the State of Pernambuco are complying with what determines the constitutional legislation in relation to fiscal transparency. For this purpose, indicators based on the Transparency Law were used to verify compliance with the legal provisions. The study was documentary, with a qualitative and quantitative approach. The empirical study sample included the most populous municipalities in the state of Pernambuco, Brazil, during the years 2014 to 2016. The evidence found indicates that the most critical questions regarding legal noncompliance refer to the rendering of accounts with the opinion of the Court of State Accounts and participatory budgeting and the dissemination of information on public tenders, list of servers and payroll. This empirical evidence shows that the municipalities studied are not fully complying with the legal requirements of fiscal transparency of Public Administration.
引用
收藏
页码：64 / 76
页数：13
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