GOVERNO ELETRÔNICO E TRANSPARÊNCIA: AVALIAÇÃO DA PUBLICIZAÇÃO DAS CONTAS PÚBLICAS DAS CAPITAIS BRASILEIRAS

El trabajo analiza el papel del gobierno electrónico en la transparencia de los actos públicos, intentando contribuir a la reflexión sobre esa condición fundamental de la Democracia Representativa. Folcaliza, en particular, las informaciones disponibles en websites gubernamentales relativas a la prestación de cuentas de todas las capitales estatales brasileñas, examinando el cumplimiento de las leyes federales sobre Cuentas Públicas y de Responsabilidad Fiscal. Comparados con los indicadores sobre este tema, presentes en otros trabajos, los resultados de la investigación apuntan a que el gobierno electrónico no necesariamente aumenta la transparencia administrativa. Esto solamente ocurre si hubieren mecanismos institucionales que obliguen a los gobernantes a dar cuenta y compromiso de las lideranzas políticas con transparencia; como dan muestra lso estudios de caso, traídos a colación en el texto.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.O trabalho analisa o papel do governo eletrônico na transparência dos atos públicos, procurando contribuir para a reflexão sobre essa condição fundamental da democracia representativa. Ele focaliza, em particular, as informações disponíveis em websites governamentais relativas à prestação de contas de todas as capitais estaduais brasileiras, examinando o cumprimento às leis federais de Contas Públicas e de Responsabilidade Fiscal. Confrontando com os indicadores da literatura sobre o tema, os resultados da presente pesquisa apontam que o governo eletrônico não necessariamente aumenta a transparência administrativa. Isto só ocorre se houver mecanismos institucionais que constranjam os governantes a prestar contas e compromisso das lideranças políticas com a transparência, como mostram os estudos de caso trazidos no texto

Organizational learning of controllers and controlled agencies : innovations and challenges in promoting accountability in the recent brazilian democracy.

This paper analyzes a case of organizational learning in the Ministry of Social Development and Fight against Hunger. This organizational learning process was generated from demands that were external to the organization and it was pos-sible thanks to the way in which Ministry’s departments interacted with the governmental internal control agency (Of-fice of the Comptroller General), and thanks to the Ministry’s specific conditions, both organizational and contingent. This paper demonstrates that build ing dialogue in the pro cess of auditing an d inspection led to improvement in the co n-trol process and also in public policy management. Both the Office of the Comptroller General and the Ministry of So-cial Development underwent learning processes. Office’s analysts needed to learn the working and implementation logic of a new policy in social development area (the Unified Social Welfare System), and the Ministry employees needed to produce rules and administrative procedures to support the inspection, as well as review con cepts and proce-dures involved in Ministry’s relationship with municipalities