bachelorThesis
Transparências ativa e passiva: uma análise dos municípios do Rio Grande do Norte acima de 50.000 habitantes
Fecha
2020-07-24Registro en:
BEZERRA, Ingrid Afra. Transparências ativa e passiva: uma análise dos municípios do Rio Grande do Norte acima de 50.000 habitantes. 2020. 32f. Monografia (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2020.
Autor
Bezerra, Ingrid Afra
Resumen
The access to information and the transparency of accounts are fundamental to the Public Administration, being decisive to achieve social control. Intended to verify the effectiveness of the access to information in municipalities of Rio Grande do Norte, the research proposes to develop a transparency ranking, funded on the methodology of Escola Brasil Transparente da Controladoria-Geral da União (CGU). By means of collection of information on municipalities' websites, active and passive transparency were analyzed. The research was applied in eight municipalities of the states, considering a population greater than 50.000 inhabitants. The criteria of active and passive transparency are agreed to what is present in the Law of Fiscal Responsibility and the Law of Access to Information. The results demonstrate that, although the time of the bill's effectiveness, the municipalities still have items to be improved and information to be delivered in a more transparent way.