Avaliação da transparência pública à luz da legislação brasileira

Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico, Programa de Pós-Graduação em Contabilidade, Florianópolis, 2013.Abstract : Transparency in Brazil is one of the topics most discussed in the public sector today, becoming a key action in the public job. In 2000, the Accountability Act introduced the principle of transparency as essential for a responsible fiscal management. In later years, there will be other legal determinations with more specific information related to the availability of the World Wide Web. The goal of this present study is evaluating the level of transparency of the information provided by the municipalities in the region of southern Brazil, with more than 50,000 inhabitants, through the internet, considering the legal requirements. For theoretical research addresses issues of public administration, public transparency, principle of transparency and publicity, legal requirement to approach public transparency, international scenario and previous studies on the topic. Regarding the methodological framework is applied research, qualitative and quantitative, and adopts the instrument of intervention Multicriteria Decision Support - Constructivist, because of the need to evaluate the information disclosed by public entities. For the legitimation of analysis criteria needed to implement transparent management, there were semi-structured interviews with auditors Audit Courts, and especially by legal requirements, as recommended by LC No. 101/2000, LC No. 131/2009 and Access to Information Act were defined which elements should is available on the websites of the municipalities evaluated within the areas of concern: Informational Content, Usability and Availability of data. For data collection were identified 100 municipalities in the south of Brazil with more than 50,000 inhabitants, but 07 municipal portals were not part of the study because it had problem. After the requirements set by the decision maker, author of the research, and separate areas of concern are established reference levels (good and bad), which makes up the requirements for their degree of importance. Soon after the application of these levels are performed evaluating each municipality. Considering the analysis carried out in the municipalities was possible to establish a ranking General of the South as the level of transparency, which presents as general average 24 points, so between the neutral levels and good. Within the 93 counties evaluated from the South, the city that had the highest level of transparency was Porto Alegre. On the other hand, the municipalities with the lowest level of transparency was Alvorada, both the State of Rio Grande do Sul. Therefore, none of the municipalities studied showed a level of excellence even hit solid. Moreover, five counties were lower the neutral level (Cruz Alta, São José dos Pinhais, Parobé, São Borja and Alvorada). Although the average found in the South Region has been between good and neutral level before the assessments, is possible to realize that some legal requirements remain do not executed by the municipal entities yet