Accountability and social participation as determinants of municipal control and management: A qualitative study of entitlement funds

Authors

Keywords:

Social Management, Municipal Councils, Legibility; Accountability; communicative action.

Abstract

This study presented the determinants of social control in Brazilian municipalities from the point of view of the social responsibility of the municipal councils and institutions involved, considering transparency, legibility in accountability, level of dissemination, technologies, social media and communicative action. For this, a content analysis was carried out based on information on a specific type of collection of rights, with a smaller number of municipalities, through factor analysis of correspondence, dendrogram and interviews with experts to find the determinants of performance in this type of collection with popular participation. The results of the qualitative research show that the most important factors highlighted in the interviews were: the importance of encouraging fundraising, credibility in accountability, orientation to society, collaboration with the structure of entities, dissemination of social programs, support for control bodies, transparency of actions, coordination between social sectors and a culture of solidarity to help those in need. From the point of view of control and social management, the results were: credibility in accountability and orientation to society and the category of collaboration with the structure of the entities.

Author Biographies

Artur Angelo Ramos Lamenha, Universidade Federal de Alagoas

PhD in administration from UNaM. Master in Public Management, UFPE. Professor at the Faculty of Economics, Administration and Accounting of the Federal University of Alagoas UFAL and CESMAC. Management Analyst of the Brazilian Institute of Geography and Statistics Foundation IBGE. Research line: Financial Control and Administration.

Juedir Viana Teixeira, Universidade Cândido Mendes

PhD in administration from UNAM. Master in Strategic Business Management - National University of Misiones -UNaM. University professor at FGV and Candido Mendes University. Research line: Financial Control and Administration.

References

Abu Bakar, N. B., & Saleh, Z. (2015). Review of Literature on Factors Influencing Public Sector Disclosure: The Way Forward. Asian Journal of Business and Accounting, 8(2), 155-184.

Agustiningsih, S. W., Murni, S., & Putri, G. A. (2017). Audit Findings, Local Government Characteristics, and Local Government Financial Statement Disclosure. Review of Integrative Business and Economics Research, 6(3), 179-187.

Ahmad, D. H. A., Joseph, C., & Said, R. (2020). Reasons for Non-Disclosure of Accountability Practices Information on the Website of Malaysian Local Governments. International Journal of Academic Research in Business and Social Sciences, 10(3), 292–308.

Ayliffe, T., Schjødt, R., & Aslam, G. (2017). Social accountability in the delivery of social protection. Development Pathways. Disponível em https://assets.publishing.service.gov.uk/media/5f1863ed3a6f40727dc2e42d/DFID-Social-Accountability-Literature-Review.pdf.

Azevedo, S. U. (2017). Disclosure e influência social na captação de recursos em organizações sem fins lucrativos. Tese de Doutorado, Faculdade de Economia, Administração e Contabilidade, Universidade de São Paulo, São Paulo. Doi:10.11606/T.12.2017.tde-21062017-113719. Acesso em 13.04.21, de www.teses.usp.br

Baialardi, C. F., da Rosa, P. A., & Petri, S. M. (2015). O Contador como colaborador da conscientização tributária. Revista ambiente contabil, 7(1), 18-34.

Bahramirad, S. (2018). Citizen Accountability in Open Government: A Case of a Canadian Local Government (Doctoral dissertation).Brasil.

Conselho Nacional do Ministério Público – CNMP (2020). Orientações sobre Fundos dos Direitos da Criança e do Adolescente / Conselho Nacional do Ministério Público. – Brasília: CNMP.

Caldas, O. V., & de Souza Freire, F. (2020). Determinantes do Nível de Legibilidade das Prestações de Contas dos Entes Federativos Estaduais no Brasil/Determinants of the Level of Legibility of State Income Statement in Brazil. Revista FSA (Centro Universitário Santo Agostinho), 17(7), 114-137.

Cardoso, H. R. (2018). Participação popular e controle social: uma análise dos conselhos públicos à luz da teoria hartoneis. Revista Brasileira de Estudos Políticos, 116.

Castells, Manuel. (2012). Networks of outrage: social movements in the Internet age. Cambridge: Polity Press. ISBN: 978-0-7456-6298-5.

Cezar, J. F., Almeida, S. M., de Lacerda Porto, L. M., & Rangel, D. P. (2018). Destinação de parte do imposto de renda devido para organizações da sociedade civil. Revista Transformar, 12(1), 285-302.

Confederação Nacional de Municípios – CNM. (2012). Fundo público meramente contábil ou financeiro / Confederação Nacional de Municípios – Brasília: CNM.

Courtois, C., & Gendron, Y. (2017). The “normalization” of deviance: A case study on the process underlying the adoption of deviant behavior. Auditing: A Journal of Practice & Theory, 36(3), 15-43.

Cunha, E. S. M., Almeida, D. D., Faria, C. F., & Ribeiro, U. C. (2011). Uma estratégia multidimensional de avaliação dos conselhos de políticas: dinâmica deliberativa, desenho institucional e fatores exógenos. Efetividade das instituições participativas no Brasil: estratégias de avaliação. Brasília: IPEA, 297-321.

Degasperi, N. C., & Mainardes, E. W. (2017). What motivates money donation? A study on external motivators. Revista de Administração (São Paulo), 52(4), 363-373.

Ebrahim, A. (2010). The many faces of nonprofit accountability. The Jossey-Bass Handbook of Nonprofit Leadership and Management (pp. 101-123). San Francisco, CA: Jossey-Bass.

Entschew, E. M., & Suchanek, A. (2017). Digital communication: A new challenge for moral discernment. Zfwu Zeitschrift für Wirtschafts-und Unternehmensethik, 18(3), 347-369.

Fuchs, C. (2015). Mídias Sociais e a Esfera Pública. Contracampo, 34(3).

Gutierrez, G. L., & de Almeida, M. A. B. (2013). Teoria da Ação Comunicativa (Habermas): estrutura, fundamentos e implicações do modelo. Veritas, 58(1).

Hesarzadeh, R., & Bazrafshan, A. (2018). Corporate reporting readability and regulatory review risk. Baltic Journal of Management.

Jang, M. H., & Rho, J. H. (2016). IFRS adoption and financial statement readability: Korean evidence. Asia-Pacific Journal of Accounting & Economics, 23(1), 22-42.

Laughlin, R. (1990a) A model of financial accountability and the Church of England, Financial, accounting and management, Vol. 6, n.º 2, pp. 93-114.

Ling, S., Gao, S., & Liu, W. (2018). The Role of Social Media in Promoting Information Disclosure on Environmental Incidents: An Evolutionary Game Theory Perspective. Sustainability, 10, http://doi:10.3390/su10124372.

Nor, W., Hudaya, M., & Novriyandana, R. (2019). Financial Statements Disclosure on Indonesian Local Government Websites a Quest of Its Determinant(s). Asian Journal of Accounting Research, 4(1), 112-128.

Ortega-Rodríguez, C., Licerán-Gutiérrez, A., & Moreno-Albarracín, AL. (2020). Transparência como Elemento-Chave na Responsabilidade em Organizações Sem Fins Lucrativos: Uma Sistemática. Sustainability 2020, 12, 5834; doi:10.3390/su12145834 www.mdpi.com/journal/sustainability.

Pires, V. e Guimarães, A. S. (2015). Social control of public expenditures in a multilevel principal-agent approach. Brazilian Journal of Political Economy, 35(4), 878-894. https://dx.doi.org/10.1590/0101-31572015v35n04a11.

Pivac, S., Vuko, T., e Cular, M. (2017). Analysis of Annual Report Disclosure Quality for Listed Companies in Transition Countries. Economic Research-Ekonomska-Istraživanja, 30(1), 721-731.

Salas, L. (2015). Rendición de cuentas en la gestión del sector público centralizado de Costa Rica. Revista Estudios de Políticas Públicas, 1(2), 257-260.

Santos, V. L. D. C., & Santos, J. E. D. (2014). As redes sociais digitais e sua influência na sociedade e educação contemporâneas. Holos, 6, 307-328.

Shahib, H. M., & Risky, F. R. (2017). Accountability in the Internet Era: A Lesson from Local Governments in Indonesia. Hasanuddin Economics and Business Review, 1(1), 57-74.

Sibai, O., De Valck, K., Farrell, A. M., & Rudd, J. M. (2015). Social control in online communities of consumption: A framework for community management. Psychology & Marketing, 32(3), 250-264.

Silva, F. A. D. (2019). O Tribunal de Contas do Estado de Santa Catarina e o controle social: um estudo a partir do novo serviço público.. Acesso em: 22/09/21.

Thiry-Cherques, H. R. (2009). Saturação em pesquisa qualitativa: estimativa empírica de dimensionamento. Revista PMKT, 3(2), 20-27.

Uygur, S. A. (2020). Fraud in the charity sector in harton and wales: accountability and stakeholder oversight (Doctoral dissertation, school of business and management. Thesis submitted in fulfilment of the requirement for the degree of Doctor of Philosophy of Royal Holloway, University of London). Disponível em https://core.ac.uk/download/pdf/334959027.pdf.

Walker, S. (2016), Revisiting the roles of accounting in society, Accounting, Organizations and Society, vol. 49, no. 2, pp. 41–50. https://doi.org/10.1016/j.aos.2015.11.007

Yao, K. (2015). Who gives? The determinants of charitable giving, volunteering, and their relationship. University of Pennsylvania. Wharton Research Scholars. 126.http://repository.upenn.edu/ harton_research.scholars / 126.

Published

2023-06-23

How to Cite

Lamenha, A. A. R., & Viana Teixeira, J. (2023). Accountability and social participation as determinants of municipal control and management: A qualitative study of entitlement funds. Scientific Journal Visión De Futuro, 27(2). Retrieved from https://revistacientifica.fce.unam.edu.ar/index.php/visiondefuturo/article/view/817

Issue

Section

Original Articles

Similar Articles

<< < 5 6 7 8 9 10 11 12 13 14 > >> 

You may also start an advanced similarity search for this article.