Level of Eletronic Disclosure of Public Accounting of Municipalities of Paraná in the Internet Environment

Authors

  • Luciane Maria Gonçalves Franco Pontifícia Universidade Católica do Paraná - PUCPR
  • Denis Alcides Rezende Pontifícia Universidade Católica do Paraná - PUCPR
  • Frederico de Carvalho Figueiredo Pontifícia Universidade Católica do Paraná - PUCPR
  • Cristiano do Nascimento Universidade Federal do Paraná

DOI:

https://doi.org/10.5007/2175-8077.2014v16n38p140

Abstract

The objective is to identify the level of electronic transparency of financial statements in municipal districts, arranged in the internet environment. The research presents descriptive approach, ex-post facto, held in October of 2011. The study is based on legislation and literature of Accounting Science and Public Administration. Among respects, it was found that 81.25 % of municipalities with 50,000 or more inhabitants provide reports of the Fiscal Responsibility Law in their web pages and this figure drops to 29.43% in municipalities with fewer than 50,000 inhabitants. It is a significant number of municipalities that do not use electronics to publicize their acts , corresponding to 70.57 %, or 259 municipalities out of the total surveyed. It is emphasized that transparency of public accounts is of limitations in terms of availability of information, so he will need improvement and viability for the benefit of the results.

Author Biographies

Luciane Maria Gonçalves Franco, Pontifícia Universidade Católica do Paraná - PUCPR

Doutoranda em Gestão Urbana no Programa de Doutorado em Gestão Urbana na Pontifícia Universidade Católica do Paraná - PUCPR. Atua como Analista de Controle no Tribunal de Contas do Estado do Paraná.

Denis Alcides Rezende, Pontifícia Universidade Católica do Paraná - PUCPR

Professor no Programa de Doutorado e Mestrado em Gestão Urbana na Pontifícia Universidade Católica do Paraná - PUCPR

Frederico de Carvalho Figueiredo, Pontifícia Universidade Católica do Paraná - PUCPR

Doutorando em Gestão Urbana no Programa de Doutorado em Gestão Urbana na Pontifícia Universidade Católica do Paraná - PUCPR. Atua como Analista de Controle no Tribunal de Contas do Estado do Paraná.

Cristiano do Nascimento, Universidade Federal do Paraná

Mestrado em Contabilidade e Finanças na Universidade Federal do Paraná - UFPR.

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Published

2014-04-14

How to Cite

Franco, L. M. G., Rezende, D. A., Figueiredo, F. de C., & Nascimento, C. do. (2014). Level of Eletronic Disclosure of Public Accounting of Municipalities of Paraná in the Internet Environment. Revista De Ciências Da Administração, 16(38), 140–153. https://doi.org/10.5007/2175-8077.2014v16n38p140

Issue

v.16 n.38 Abril 2014

Section

Articles

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