Análise comparativa da efetividade dos portais de transparência na contabilidade pública: um estudo dos sistemas integrados nos sites de gestão pública

Abstract

This study aims to carry out a comparative analysis of the effectiveness of transparency portals in the sphere of public accounting, with a specific focus on integrated systems present on public management websites. The research will seek to evaluate the quality and scope of the dissemination of accounting information through these portals, comparing in different Brazilian States and its Federal District. The objective is to understand how systems integration influences transparency and accountability, identifying good practices and areas for improvement in the online dissemination mechanisms used by governments in the Brazilian States and District. The study was developed based on an analysis and collection of data and information from transparency and public accountability websites. The results obtained demonstrate that public accounting is a fundamental element for promoting transparency and accountability, enabling the evaluation of the effectiveness and efficiency of public management and the use of its resources. Furthermore, it was identified that the adoption of appropriate accounting practices, the training of accounting professionals and the implementation of appropriate information systems and the sharing of data and information on public bodies' websites are fundamental elements for the success of public accounting as instrument of transparency and accountability in public management.