Uma revisão da literatura sobre o uso da inteligência artificial na promoção da transparência e da accountability no setor público

Abstract

Transparency in public management is one of the elements for strengthening accountability and social control over the use of public resources. In this context, public accounting plays an important role in systematizing financial and budgetary data in order to generate information accessible to society and oversight bodies. With the advancement of digital technologies, Artificial Intelligence (AI) has stood out as a tool capable of improving administrative efficiency, automating processes, and facilitating the dissemination of government information. Therefore, this study aims to analyze, through a literature review, how Artificial Intelligence has been addressed in scientific research related to promoting transparency and accountability in the public sector. This is a qualitative, exploratory-descriptive literature review, conducted using searches in the CAPES Periodicals Portal, encompassing the Web of Science, ScienceDirect, and Scopus databases. The time frame considered publications between 2023 and 2025, selecting ten scientific articles aligned with the research topic. The studies were organized into thematic categories related to the applications of artificial intelligence in accountability, the adoption of technologies in the public sector, the promotion of transparency, and the ethical challenges associated with the use of these tools. The results indicate that AI has the potential to improve administrative efficiency, support control mechanisms, and facilitate access to public information, potentially contributing to the development of more transparent and data-driven governance practices. However, the literature highlights challenges related to the transparency of algorithms, data governance, ethical issues, and the need for technological infrastructure, institutional capacity building, adequate regulation, and governance mechanisms that ensure the responsible use of these technologies.