Degree of Public Transparency in State Companies of the Southern of Brazil

Authors

DOI:

https://doi.org/10.21527/2237-6453.2020.51.129-146

Keywords:

Public transparency. Access to information. Electronic portals. State.

Abstract

The objective of this research is to analyze the degree of adherence to transparency requirements and access to information in the electronic portals of the state-owned companies belonging to the states of Rio Grande do Sul (RS), Paraná (PR) and Santa Catarina (SC). From a qualitative, descriptive and documentary research, it was possible to show that the state-owned PR companies achieved 76% adherence to transparency, followed by RS and SC state, with 64% and 62%, respectively. Still, 68% of the sample meets the requirements required for electronic sites, being classified as medium degree of adhesion. However, there is still no full adherence, nor even a high degree of adherence to all the analyzed indicators, demonstrating that the supervision of electronic portals needs to be more effective.

Author Biographies

Márcia Bianchi, Universidade Federal do Rio Grande do Sul (UFRGS)

Doutora em Economia do Desenvolvimento pela Universidade Federal do Rio Grande do Sul (UFRGS). Professora da Universidade Federal do Rio Grande do Sul (UFRGS).

 

Sibely Rodrigues Machado, Universidade Federal do Rio Grande do Sul (UFRGS)

Graduada em Ciências Contábeis pela Universidade Federal do Rio Grande do Sul (UFRGS). 

Vanessa Noguez Machado, Universidade Federal do Rio Grande do Sul (UFRGS)

Aluna do curso de mestrado em Controladoria e Contabilidade pela Universidade Federal do Rio Grande do Sul (UFRGS).

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Published

2020-04-24

How to Cite

Bianchi, M., Machado, S. R., & Machado, V. N. (2020). Degree of Public Transparency in State Companies of the Southern of Brazil. Desenvolvimento Em Questão, 18(51), 129–146. https://doi.org/10.21527/2237-6453.2020.51.129-146

Issue

Vol. 18 No. 51 (2020): (abr.-jun.)

Section

Artigos

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