Análise do Grau de Aderência à Lei de Responsabilidade Fiscal e à Lei de Acesso à Informação nos Municípios do Estado do Rio Grande do Sul com Mais de 50 Mil Habitantes

The transparency in Applied Accounting to the Public Sector seeks to provide information which allows the citizens to have access to their rights. The objective of this research is to analyse the transparency degree in cities of Rio Grande do Sul with more than fifty thousand inhabitants based on th...

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Autores principales:	Élida Elis Michel Vieira, Clóvis Antônio Kronbauer
Formato:	article
Lenguaje:	PT
Publicado:	Universidade Regional do Noroeste do Estado do Rio Grande do Sul 2017
Materias:	applied accounting to the public sector transparency fiscal responsibility law information assessment law Economic growth, development, planning HD72-88
Acceso en línea:	http://dx.doi.org/10.21527/2237-6453.2017.41.131-163 https://doaj.org/article/05fff0bacf524c4badc09d97d2a47f39
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spelling	oai:doaj.org-article:05fff0bacf524c4badc09d97d2a47f392021-11-11T15:16:08ZAnálise do Grau de Aderência à Lei de Responsabilidade Fiscal e à Lei de Acesso à Informação nos Municípios do Estado do Rio Grande do Sul com Mais de 50 Mil Habitantes1678-48552237-6453http://dx.doi.org/10.21527/2237-6453.2017.41.131-163https://doaj.org/article/05fff0bacf524c4badc09d97d2a47f392017-01-01T00:00:00Zhttp://www.redalyc.org/articulo.oa?id=75252699006https://doaj.org/toc/1678-4855https://doaj.org/toc/2237-6453The transparency in Applied Accounting to the Public Sector seeks to provide information which allows the citizens to have access to their rights. The objective of this research is to analyse the transparency degree in cities of Rio Grande do Sul with more than fifty thousand inhabitants based on the Fiscal Responsibility Law (FRL) – which aims the responsibility in fiscal management and on the Information Assessment Law (IAL) – which prompts the social control. As far as for the methodological procedures, this is classified as a quantitative, qualitative and documental research whereas, during the months of September and October of 2014, conformity indicators were used with the both laws mentioned in order to collect information available by the 40 cities of the State with more than 50 thousand inhabitants – which offered the Transparency Portal on the internet. The results gained show that much of the relevant information concerning budget and budget execution has not been presented as well as the lack of clarity and quality criteria when available. The Southeast Mesoregion of Rio Grande do Sul brought up the highest degree of transparency, with the Average General Conformity Index equaling 75,56%. However, the Southeast Mesoregion Sudoeste of Rio Grande do Sul – with the Average General CI of 51,11%, ended up being the least transparent one. Regarding the FRL, the least shown information was the Prior Report. As for the IAL, the acessibility query was the least punctuated by the counties. Therefore, it was observed that fiscalization is still missing when the laws compliance was required, making it difficult for the citizens to get public information, as well as their active participation on social control process.Élida Elis Michel VieiraClóvis Antônio KronbauerUniversidade Regional do Noroeste do Estado do Rio Grande do Sularticleapplied accounting to the public sectortransparencyfiscal responsibility lawinformation assessment lawEconomic growth, development, planningHD72-88PTDesenvolvimento em Questão, Vol 15, Iss 41 (2017)
institution	DOAJ
collection	DOAJ
language	PT
topic	applied accounting to the public sector transparency fiscal responsibility law information assessment law Economic growth, development, planning HD72-88
spellingShingle	applied accounting to the public sector transparency fiscal responsibility law information assessment law Economic growth, development, planning HD72-88 Élida Elis Michel Vieira Clóvis Antônio Kronbauer Análise do Grau de Aderência à Lei de Responsabilidade Fiscal e à Lei de Acesso à Informação nos Municípios do Estado do Rio Grande do Sul com Mais de 50 Mil Habitantes
description	The transparency in Applied Accounting to the Public Sector seeks to provide information which allows the citizens to have access to their rights. The objective of this research is to analyse the transparency degree in cities of Rio Grande do Sul with more than fifty thousand inhabitants based on the Fiscal Responsibility Law (FRL) – which aims the responsibility in fiscal management and on the Information Assessment Law (IAL) – which prompts the social control. As far as for the methodological procedures, this is classified as a quantitative, qualitative and documental research whereas, during the months of September and October of 2014, conformity indicators were used with the both laws mentioned in order to collect information available by the 40 cities of the State with more than 50 thousand inhabitants – which offered the Transparency Portal on the internet. The results gained show that much of the relevant information concerning budget and budget execution has not been presented as well as the lack of clarity and quality criteria when available. The Southeast Mesoregion of Rio Grande do Sul brought up the highest degree of transparency, with the Average General Conformity Index equaling 75,56%. However, the Southeast Mesoregion Sudoeste of Rio Grande do Sul – with the Average General CI of 51,11%, ended up being the least transparent one. Regarding the FRL, the least shown information was the Prior Report. As for the IAL, the acessibility query was the least punctuated by the counties. Therefore, it was observed that fiscalization is still missing when the laws compliance was required, making it difficult for the citizens to get public information, as well as their active participation on social control process.
format	article
author	Élida Elis Michel Vieira Clóvis Antônio Kronbauer
author_facet	Élida Elis Michel Vieira Clóvis Antônio Kronbauer
author_sort	Élida Elis Michel Vieira
title	Análise do Grau de Aderência à Lei de Responsabilidade Fiscal e à Lei de Acesso à Informação nos Municípios do Estado do Rio Grande do Sul com Mais de 50 Mil Habitantes
title_short	Análise do Grau de Aderência à Lei de Responsabilidade Fiscal e à Lei de Acesso à Informação nos Municípios do Estado do Rio Grande do Sul com Mais de 50 Mil Habitantes
title_full	Análise do Grau de Aderência à Lei de Responsabilidade Fiscal e à Lei de Acesso à Informação nos Municípios do Estado do Rio Grande do Sul com Mais de 50 Mil Habitantes
title_fullStr	Análise do Grau de Aderência à Lei de Responsabilidade Fiscal e à Lei de Acesso à Informação nos Municípios do Estado do Rio Grande do Sul com Mais de 50 Mil Habitantes
title_full_unstemmed	Análise do Grau de Aderência à Lei de Responsabilidade Fiscal e à Lei de Acesso à Informação nos Municípios do Estado do Rio Grande do Sul com Mais de 50 Mil Habitantes
title_sort	análise do grau de aderência à lei de responsabilidade fiscal e à lei de acesso à informação nos municípios do estado do rio grande do sul com mais de 50 mil habitantes
publisher	Universidade Regional do Noroeste do Estado do Rio Grande do Sul
publishDate	2017
url	http://dx.doi.org/10.21527/2237-6453.2017.41.131-163 https://doaj.org/article/05fff0bacf524c4badc09d97d2a47f39
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Análise do Grau de Aderência à Lei de Responsabilidade Fiscal e à Lei de Acesso à Informação nos Municípios do Estado do Rio Grande do Sul com Mais de 50 Mil Habitantes

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