Transparency of municipal executive management - Luiza Pagliari Cruz, Vania
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The general aim of this study is to identify which socio-economic indicators are related to the level of fiscal transparency in municipalities. An unintentional, probabilistic sample of 360 municipalities, stratified according to Brazilian state, was used. The multiple linear regression technique was used to check which variables were related to public transparency. By analysing the municipalities' electronic portals, the average transparency score was 3.76, lower than the state average. The low level of transparency corroborates the assumptions of Public Choice Theory: for the manager, poorly…mehr

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Produktbeschreibung
The general aim of this study is to identify which socio-economic indicators are related to the level of fiscal transparency in municipalities. An unintentional, probabilistic sample of 360 municipalities, stratified according to Brazilian state, was used. The multiple linear regression technique was used to check which variables were related to public transparency. By analysing the municipalities' electronic portals, the average transparency score was 3.76, lower than the state average. The low level of transparency corroborates the assumptions of Public Choice Theory: for the manager, poorly informed voters "facilitate" the acceptance of a manager by the population, allowing the manager to gain the trust of these unsuspecting voters.
Autorenporträt
Sie hat einen Abschluss in Informatik, Buchhaltung und Computerwissenschaften. Sie verfügt über postgraduale Qualifikationen in Rechnungswesen und öffentlichem Management. Sie hat einen Master-Abschluss von PPGCC/UFU. Sie ist die interne Controllerin der Stadtverwaltung von Quirinópolis. Sie hat Erfahrung im Rechnungswesen und in der öffentlichen Verwaltung. Sie ist Mutter einer Tochter, die 2015 geboren wurde.