ACTIVE TRANSPARENCY RANKING OF THE MUNICIPALITIES OF RONDÔNIA

Authors

  • Edson Bernardo dos Santos Universidade Federal de Rondônia – UNIR
  • Leandro Vieira do Amaral Universidade Federal de Rondônia – UNIR
  • Alexandre de Freitas Carneiro Universidad Nacional de Misiones – UnaM
  • Elizângela Maria Oliveira Custódio Faculdade Unida de Vitória-UNIDA

DOI:

https://doi.org/10.51891/rease.v10i4.13500

Keywords:

Information access. Municipal management. Active transparency.

Abstract

This research analyzes the Active Transparency Index in the fifty-two municipalities of Rondônia State, to examine the ranking of these municipalities throughout the year 2022. The research is characterized as descriptive, with a qualitative approach. The analysis model was the one proposed by Chiariello (2022), categorized into four dimensions: Estimated Budget; Actual Revenue; Actual Expenditure; and Bidding. Each of these dimensions was associated with indicators classified with two possible answers: "no" or "yes", to which binary values of 0 and 1 were assigned, respectively. In addition to the analytical approach presented by the model, the research took into account the selection of the fifteen municipalities best ranked in the Firjan Index of Municipal Development (IFDM). The research revealed that municipalities highlighted in the IFDM also stand out positively in the Active Transparency Index (ITA), indicating commitment to transparency in public actions. It was concluded that there was a notable improvement in transparency compared to previous studies, as even the smallest municipalities are among the first places. This study gains relevance at the state level by assessing compliance with legislation by the investigated municipalities, in addition to offering contributions to future research in a longitudinal manner, as well as promoting social control.

Author Biographies

Edson Bernardo dos Santos, Universidade Federal de Rondônia – UNIR

Bacharel em Ciências Contábeis. Universidade Federal de Rondônia – UNIR. 

Leandro Vieira do Amaral, Universidade Federal de Rondônia – UNIR

Bacharel em Ciências Contábeis. Universidade Federal de Rondônia – UNIR.

Alexandre de Freitas Carneiro, Universidad Nacional de Misiones – UnaM

Doutor em Administração. Universidad Nacional de Misiones – UnaM.

Elizângela Maria Oliveira Custódio, Faculdade Unida de Vitória-UNIDA

Mestre em Ciências das Religiões. Faculdade Unida de Vitória, UNIDA.

Published

2024-04-09

How to Cite

Santos, E. B. dos, Amaral, L. V. do, Carneiro, A. de F., & Custódio, E. M. O. (2024). ACTIVE TRANSPARENCY RANKING OF THE MUNICIPALITIES OF RONDÔNIA. Revista Ibero-Americana De Humanidades, Ciências E Educação, 10(4), 947–969. https://doi.org/10.51891/rease.v10i4.13500