Banca de QUALIFICAÇÃO: EGON JOSE MATEUS CELESTINO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
DISCENTE : EGON JOSE MATEUS CELESTINO
DATA : 16/10/2017
HORA: 16:30
LOCAL: NEPSA II
TÍTULO:

DETERMINING FACTORS FOR TRANSPARENCY OF BRAZILIAN MUNICIPAL EXECUTIVE POWERS

PALAVRAS-CHAVES:

Public Transparency; Public Governance; Accountability; Counties.

PÁGINAS: 73
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

Studies on public transparency and Accountability have been the focus of much discussion in the academic and social milieu. Public transparency in Brazil has been evolving as the transparency legislation for public management has begun, starting with the Fiscal Responsibility Law (LRF) in 2000, following which in 2009 a Complementary Law No. 131 was enacted that changed the LRF to require basic items of disclosure in public management until in 2011 the regulatory set of Laws regarding transparency in Brazil was completed with the edition of the Law on Access to Information Law No. 12,527. In the perspective of the Basic Principles of Corporate Governance and Dissemination Theory, the theme is one of the alignment mechanisms of interests that will allow citizens and governmental organizations to evaluate the determinant factors for their countries, states and municipalities to transparently disclose the data of their management as resources collected internally, resulting from constitutional transfers and the allocation of resources invested and / or spent in management. Thus, the research in verifying the transparency of the municipal executive powers is a search for a reduction of informational asymmetry, and it is possible to expand the citizen's possibilities as a fiscalizing agent of public accounts, thus combating corruption actions with the interference of public resources. This research seeks to evaluate the economic, social and political factors determining the transparency of the information generated by the executive powers of the Brazilian municipalities. The sample to be used involves 670 Brazilian municipalities, assuming a sample error of 5% and a confidence level of 99%, with representativeness of distribution among all Brazilian states, including all Brazilian capitals in the sample. In order to reach the proposed objective, a regression was used under estimation of the Ordinary Least Squares (OLS) with a sample of 525 municipalities, whose expected results show that the municipalities present in the regions of the Southeast and South have better levels of transparency when compared to the cities of the North, Northeast and Center-West, this linked to cultural effects, educational fragilities, citizen's conscience and technological barriers, according to Matias-Pereira (2010). Finally, it was verified that the economic variables present better levels of influence to determine the transparency event of the Brazilian municipalities, followed by the social variables, and the policies have low significance for determining the transparency event.

MEMBROS DA BANCA:
Presidente - 146.241.094-49 - JOSE DIONISIO GOMES DA SILVA - UFRN
Externo à Instituição - JOSÉ MATIAS PEREIRA - UnB
Interno - 1714440 - MAURICIO CORREA DA SILVA