Revista Contemporânea de Contabilidade (2020-07-01)

Who is falling behind? An analysis of the public transparency of electronic portals in the municipalities of Tocantins

  • Xenise Milhomem Brandão Araújo,
  • Clóvis Antônio Kronbauer,
  • José Ribamar Marques de Carvalho,
  • Gianinni Martins Pereira Cirne

Journal volume & issue
Vol. 17, no. 44
pp. 123 – 141


Read online

This research aimed to analyze the level of public transparency of information about the acts of public management published on the websites of city halls of municipalities in the states of Tocantins. As for the methodology, it is classified as descriptive, documentary and quali-quantitative. Thus, the official websites of 66 Tocantins city halls were accessed, analyzed by population range, according to models proposed by Silva (2013), Amorim (2012) and Amorim & Almada (2016). The results found, in general, reveal that compliance with LAI, on average, was better than with LRF. Regarding the accessibility of the official websites of the municipalities that are part of the sample, it was observed that they present reasonable public transparency in terms of access by people with special needs and the flexibility and efficiency of the portal. It was also noticed that the usability and accessibility and accessibility have been adopted by the portals, however they still need greater effort in order to fully meet the mandatory and voluntary aspects provided for in the legal provisions.