التفاصيل البيبلوغرافية
| العنوان: |
Passive transparency in small brazilian municipalities |
| المؤلفون: |
Oliveira, Anderson Carvalho de, Santos, Nálbia de Araújo |
| المصدر: |
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 2 (2024): Jul./Dez. ; REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 2 (2024): Jul./Dez. ; REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 2 (2024): Jul./Dez. ; 2176-9036 ; 10.21680/2176-9036.2024v16n2 |
| بيانات النشر: |
Portal de Periódicos Eletrônicos da UFRN |
| سنة النشر: |
2024 |
| المجموعة: |
Universidade Federal do Rio Grande do Norte (UFRN): Portal de Periódicos Eletrônicos da UFRN |
| مصطلحات موضوعية: |
Passive transparency, Transparent Brazil Scale, determinants of transparency, Inglês |
| الوصف: |
Purpose: This work aims to analyze the factors that influence passive transparency in municipalities with less than 50,000 inhabitants. Methodology: To achieve the objective of the study, at first, based on the cluster formation technique results, the municipalities were grouped into 03 groups according to the performance obtained in the variables that determine transparency. In a second moment, these clusters were evaluated and compared regarding the result of EBT- a Brazilian Scale of Transparency. Results: It was found that economic and social development and the fiscal capacity of the municipality are variables which influenced the results of EBT in its two editions. Thus, we concluded that a differentiated policy should be used for the transparency in small municipalities, considering the respective economic, fiscal and social development. Finally, it was observed that the performance of control bodies, the debate and development of metrics capable of measuring transparency are possible ways to improve passive transparency rates in municipalities. Contributions of the Study: The study results can support managers in promoting improvements in the passive transparency of their municipalities. In addition to it, they can support municipal managers in identifying the factors that influence their passive transparency. ; Purpose: This work aims to analyze the factors that influence passive transparency in municipalities with less than 50,000 inhabitants. Methodology: To achieve the objective of the study, at first, based on the cluster formation technique results, the municipalities were grouped into 03 groups according to the performance obtained in the variables that determine transparency. In a second moment, these clusters were evaluated and compared regarding the result of EBT- a Brazilian Scale of Transparency. Results: It was found that economic and social development and the fiscal capacity of the municipality are variables which influenced the results of EBT in its two editions. Thus, we concluded that a ... |
| نوع الوثيقة: |
article in journal/newspaper |
| وصف الملف: |
application/pdf |
| اللغة: |
English |
| Relation: |
https://periodicos.ufrn.br/ambiente/article/view/36723/18855; https://periodicos.ufrn.br/ambiente/article/view/36723 |
| الاتاحة: |
https://periodicos.ufrn.br/ambiente/article/view/36723 |
| Rights: |
Copyright (c) 2024 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 ; http://creativecommons.org/licenses/by-nc-sa/4.0 |
| رقم الانضمام: |
edsbas.36929AA0 |
| قاعدة البيانات: |
BASE |