Relationship between Site Quality and the Disclosure Level of the Public Employees Remuneration

• Main Authors: Alex Eckert, Thamires Matté Toniolli, Marlei Salete Mecca, Roberto Biasio
• Format: Article
• Language: Portuguese
• Published: Universidade Federal do Rio de Janeiro 2016-12-01
• Series: Revista Sociedade, Contabilidade e Gestão
• Subjects: Transparency; Access to information; Public Accounts; Site quality; Remuneration
• Online Access: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/ufrj/article/view/2852/2322

The transparency of public accounts is one of the main pillars of democratic rights, especially sanctioned by the laws of access to information, transparency and fiscal responsibility. Therefore, the quality of information provided on the websites is essential for the understanding of people, including remuneration information of the servers that represent a significant part of public spending. In this sense, this study aims to evaluate how it can be evaluated the quality of information the websites of the municipalities of Serra Gaúcha, in Brazil, especially regarding the disclosure of the remuneration of their employees. Therefore, the methodology used on the technical procedures was the multiple case studies, descriptive, qualitative and quantitative analysis. The results indicate that there is no relationship between the quality of information and full disclosure of remuneration. In addition, the disclosures need to be improved to be useful to the population, especially as regards the update of data. With regard to wages, many municipalities already disclose this information. However, there are still great difficulties in access to this information by people.