GOBIERNO ELECTRÓNICO Y TRANSPARENCIA: EVALUACIÓN DE PUBLICITAR LAS CUENTAS PÚBLICAS DE LA CAPITALES BRASILEÑAS

Resumen

This work analyzes the role of electronic government in the transparency of public accounts, and contributes to reflection on this fundamental condition of representative democracy. It focuses, in particular, on the information available on government websites, in relation to accountability by all the Brazilian state capitals, and examines compliance with the federal laws on Public Accounts and Fiscal Responsibility. Faced with the indicators in the literature on the subject, the results of this study suggest that electronic government does not necessarily increase administrative transparency. This can only occur if there are institutional mechanisms in place which place accountability on the governments, and ensure the commitment of political leaders to transparency, as demonstrated by case studies presented in the text.