Práticas de Accountability: uma análise do índice de transpa-rência nos municípios mais populosos de Santa Catarina

Abstract

The Complementary Law 131 of 2009 assured to the Brazilian citizen the access to the public accounts on the internet, strengthening the construction of accountability practices. Given this context, this research aimed to analyze the transparency level of the electronic sites from the fi ve most populous cities of Santa Catarina, and identify if these municipalities are following the obligations of the Law 131. We elucidated in this study which aspects were followed and which still need improvement and we adopted an instrument developed by Biderman and Puttomatti (2011), which can be applied in various spheres of government. The research results show an accountability index to the fi ve cities, an accountability ranking. Thus, we identifi ed that these cities follow the Law No. 131 of 2009 and we reinforce the importance of disclosure on public accounts in order to promote the accountability and its meaning.