ID: 61468
Authors:
Gislene Daiana Martins, Blênio Cezar Severo Peixe.
Source:
Sociedade, Contabilidade e Gestão, v. 15, n. 4, p. 134-159, October-December, 2020. 26 page(s).
Keyword:
Disclosure , Exploratory Analysis , Public Governance , South Region of Brazil
Document type: Article (Portuguese)
Show Abstract
Accounting literature demonstrates that there is a lack of assessment instruments that systematically and promptly demonstrate the effectiveness of government actions, based on the principles of public governance applied to the materialization of public policies, in the federal, state or municipal sphere. This study aims to analyze the disclosure of the principles of public governance in the municipalities of the southern region of Brazil. An exploratory and descriptive research was carried out, with a quantitative approach through documentary research with secondary data published on the websites of the prefectures of the cities located in the southern region of Brazil, totaling 493 cities with more than 10,000 (ten thousand) population. The research instrument was developed with 45 items, based on the literature from the perspectives that guide the theme of public governance, considering the approach of the principles of transparency, accountability, responsability and participation. And from this data and information collection, the dimensionality test of the items was performed using exploratory factor analysis through the application of the tetrachoric matrix. In the analysis, seven items were eliminated because they had low factor loads, thus resulting in a final set of 38 items, which confirmed 4 dimensions of the principles used in municipal public governance. The results of the tests in practice pointed to the adequacy of the instrument through the convergence between the loads obtained in the exploratory factor analysis with the theoretical foundation. Thus, a list of appropriate items is presented to assess the disclosure of public governance in cities in the southern Brazil.
