Mensuração dos níveis de disclosure nos portais eletrônicos dos municípios alagoanos

Abstract

The main objective of this study is to use an index to measure the levels of disclosure on institutional electronic portals in municipalities in the state of Alagoas. The importance of this study lies in the fact that this tool allows us to assess compliance with one of the main transparency regulations in municipal public management, the Access to Information Law, which is over 12 years old. In order to contextualize the problem and establish a solid theoretical basis for the discussion, a comprehensive study was conducted on the theories of disclosure, agency and governance, as well as on the legal provisions relevant to the topic. An index was then created to measure the degree of transparency of a given portal, consisting of a sum of binary variables, each of which represents a legal criterion: if satisfied, the value 1 was assigned, and if not, 0. The study covered all 102 municipalities in Alagoas and the analysis revealed that several mandatory pieces of information are not included in the portals and that other available information is incomplete or outdated. By creating this index, it is possible to contribute to the efficiency of public spending and the reduction of corruption.