Transparency: repositioning the debate

Authors

  • Robson Zuccolotto Universidade Federal de Viçosa Departamento de Administração e Ciências Contábeis
  • Marco Antonio Carvalho Teixeira Fundação Getúlio Vargas
  • Edson Luiz Riccio Universidade de São Paulo

DOI:

https://doi.org/10.5007/2175-8069.2015v12n25p137

Abstract

The representative crisis of democracy in recent decades has triggered a number of reforms
whose aim was to strengthen democracy. Regardless of the reform model, a central theme in
all of them was the need to increase the democratic accountability. The expansion of
accountability brings with it the need to understand another issue that, in addition to attracting
much attention in recent years, has been used by the media and the scientific academy without
due care concept: the transparency. In that sense, this paper conducts a review of the
international literature on the concepts and classifications of transparency in order to provide
national researchers expansion of knowledge about this research field and, consequently,
greater conceptual and classification precision for studies on the subject. Beyond the concept
of each perspective, it is suggested a minimum recommendation on what analyze in each one
of them. The systematization of the concepts and classifications allows researchers to
understand and advance the research, making it possible to expand the reflection on
transparency in the Brazilian context, although in comparative perspective.

Author Biographies

Robson Zuccolotto, Universidade Federal de Viçosa Departamento de Administração e Ciências Contábeis

Departamento de Administração e Ciênicas Contábeis

Marco Antonio Carvalho Teixeira, Fundação Getúlio Vargas

Departamento de Administração Pública

Fundação Getúlio Vargas

Edson Luiz Riccio, Universidade de São Paulo

Faculdade de Economia, Adminsitração e Contabilidade

Universidade de São Paulo

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Published

2015-05-28

How to Cite

Zuccolotto, R., Teixeira, M. A. C., & Riccio, E. L. (2015). Transparency: repositioning the debate. Revista Contemporânea De Contabilidade, 12(25), 137–158. https://doi.org/10.5007/2175-8069.2015v12n25p137

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Section

Articles