Transparência na administração pública brasileira e sua correlação com indicadores sociais e econômicos

Abstract

This study aimed to analyze the main legal frameworks that determine the disclosure of accounting data in the transparency portals of the Brazilian public administration, such as the Fiscal Responsibility Law and the Access to Information Law. The goal was to identify a correlation between the Transparency Index of each Brazilian state and the variables Population, Human Development Index (HDI), Monthly Household Income Per Capita, Realized Revenues, Literacy Rate, and Number of Households with Internet Access. The research contributes to a reflection on the factors that lead entities to comply with or not comply with these legal requirements. The research is descriptive and predominantly quantitative. The scores obtained by the Federative Units in the National Public Transparency Program carried out by the Association of Members of the Courts of Accounts in partnership with the Court of Accounts of the State of Mato Grosso in 2023 were used. Based on these scores, the study sought to establish relationships with other variables through Spearman's correlation coefficient, since it was verified that the analyzed variables do not have a normal distribution. The results demonstrate that the correlation between the transparency level of the states and their socioeconomic indicators is weak.