التفاصيل البيبلوغرافية
| العنوان: |
Municipal transparency index: a longitudinal analysis in municipalities of different sizes in Paraíba ; Índice de transparencia municipal: un análisis longitudinal en municipios de diferentes tamaños en Paraíba ; Índice de transparência municipal: uma análise longitudinal em municípios paraibanos de diferentes portes |
| المؤلفون: |
Silva, Alberlan Fernandes da, Santos, Yuri Dantas dos |
| المصدر: |
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 2 (2024): Jul./Dez.; 177-199 ; REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 2 (2024): Jul./Dez.; 177-199 ; REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 2 (2024): Jul./Dez.; 177-199 ; 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: |
Public management. Access to information. Transparency level. Electronic portals, Accounting and transparency in the public sector, Activity-Based Costing. Time Driven Activity-Based Costing. Activity-Based Management, Contabilidade e transparência no setor público, Gestión pública. Acceso a la información. Nivel de transparencia. Portales electrónicos, Contabilidad y transparencia en el sector público |
| الوصف: |
Purpose: To analyze the level of transparency on the websites of municipalities in Paraíba 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. João Pessoa and Campina Grande, the largest municipalities, had good placements in both 2019 and 2023, but smaller municipalities, such as Sapé and Uiraúna, 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. ; Objetivo: Analizar el nivel de transparencia en los sitios web de municipios de Paraíba de ... |
| نوع الوثيقة: |
article in journal/newspaper |
| وصف الملف: |
application/pdf |
| اللغة: |
Portuguese |
| Relation: |
https://periodicos.ufrn.br/ambiente/article/view/33756/18831; https://periodicos.ufrn.br/ambiente/article/view/33756 |
| الاتاحة: |
https://periodicos.ufrn.br/ambiente/article/view/33756 |
| 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.3E6708DA |
| قاعدة البيانات: |
BASE |