INFORMATION CULTURE AT VICE-RECTORY OF ADMINISTRATION OF THE UFRN: analysis of the active transparency of budgetary, financial and accounting information
Informational Culture; Active Transparency; Open Data Policy; PROAD/UFRN.
Access to public information is a fundamental right of every citizen, and active transparency is one of the primary means of ensuring this right. Active transparency involves the proactive disclosure of public information, without the need for formal requests. One of the strategies to promote it is the Open Data Policy, which encourages the availability of public data in open and freely usable formats. In this context, budgetary, financial, and accounting information stands out in public administration due to its relevance to society. This study aimed to evaluate the relationship between the elements of informational culture at PROAD/UFRN and its contribution to the active transparency of budgetary, financial, and accounting information, with a focus on compliance with the open data policy. Methodologically, the research is qualitative, exploratory, and inductive, using the case study as the procedural method. Data collection involved bibliographic and documentary research, as well as interviews, analyzed through documentary and content analysis, following Bardin's approach. The results indicate the existence of a culture of active transparency at PROAD/UFRN, although there is potential for strengthening, particularly regarding to inducing the provision of information in open format on the Open Data Portal. Informational behaviors at PROAD were identified that could contribute more significantly to the effectiveness of UFRN's Open Data Policy, but improvements are still needed. There is an informational culture oriented toward active transparency, but this culture can be enhanced in terms of open data itself. It is concluded that it is necessary to strengthen the informational culture at PROAD/UFRN, particularly in promoting the availability of open data, as a way to enhance the effectiveness of active transparency. As a contribution, an intervention is proposed to improve PROAD's informational culture and the active transparency of budgetary, financial, and accounting information in open data format.