The active transparency in Santa Catarina municipalities: evaluation of the rate of compliance to access to information law and its determinants - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p24-34
DOI:
https://doi.org/10.16930/2237-7662/rccc.v15n46p24-34Keywords:
Information Access Law, Active transparency, Determinants.Abstract
The objective of this study was to identify the relationship between the rate of compliance to the Access to Information Law of the municipalities of Santa Catarina and its socio-economic indicators (total population, revenue, GDP and HDI). It is a descriptive research with a quantitative approach, whose data collection procedure is documentary. In order to create the the rating level according to the requirements of the Information Access Law, it was necessary to search and evaluate the websites of 121 municipalities of Santa Catarina which a population of ten thousand inhabitants, by applying a Checklist formulated based on Articles 5th, 8th, 9th, and 45th of the law. The level of compliance was identified whithin a set of 19 indicators, where, for each indicator, one point was attributed whenever the indicator was totally attended, half a point when partially attended and no points when not attended. After the calculation of percentage of attendance, it was noticed that, so far, none of the municipalities has met all the requirements of the Information Access Law, leaving the overall average compliance at 69.43%. It was also observed the existence of a positive relationship between the service rate only with the variable HDI, showing other socioeconomic factors that smaller municipalities have released voluntarily.
Downloads
Published
2016-11-28
How to Cite
Comin, D., Ramos, F. M., Zucchi, C., Favretto, J., & Fachi, C. C. P. (2016). The active transparency in Santa Catarina municipalities: evaluation of the rate of compliance to access to information law and its determinants - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p24-34. Revista Catarinense Da Ciência Contábil, 15(46), p. 24–34. https://doi.org/10.16930/2237-7662/rccc.v15n46p24-34
Issue
Section
Articles
License
Copyright (c) 2016 Revista Catarinense da Ciência Contábil
This work is licensed under a Creative Commons Attribution 4.0 International License.
The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules.
This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional.
