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  • 标题:Nível de Divulgação Eletrônica da Contabilidade Pública dos Municípios do Paraná no Ambiente da Internet
  • 本地全文:下载
  • 作者:Luciane Maria Gonçalves Franco ; Denis Alcides Rezende ; Frederico de Carvalho Figueiredo
  • 期刊名称:Revista de Ciências da Administração : RCA
  • 印刷版ISSN:1516-3865
  • 电子版ISSN:2175-8077
  • 出版年度:2014
  • 卷号:16
  • 期号:38
  • 页码:140-153
  • 语种:Portuguese
  • 出版社:Universidade Federal de Santa Catarina
  • 摘要:The objective is to identify the level of electronic transparency of financial statements in municipal districts, arranged in the internet environment. The research presents descriptive approach, ex-post facto, held in October of 2011. The study is based on legislation and literature of Accounting Science and Public Administration. Among respects, it was found that 81.25 % of municipalities with 50,000 or more inhabitants provide reports of the Fiscal Responsibility Law in their web pages and this figure drops to 29.43% in municipalities with fewer than 50,000 inhabitants. It is a significant number of municipalities that do not use electronics to publicize their acts , corresponding to 70.57 %, or 259 municipalities out of the total surveyed. It is emphasized that transparency of public accounts is of limitations in terms of availability of information, so he will need improvement and viability for the benefit of the results.
  • 关键词:Public Sector;Disclosure;Public Accounts.;Setor Público;Disclosure;Contas públicas
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