Transparência no Setor Público: uma análise do nível de transparência dos relatórios de gestão dos entes públicos federais no exercício de 2010

Abstract

This study aims to provide an academic contribution in determining the federal level of public transparency in the annual reports of public entities and identify the incentives (political, institutional, governmental, social and financial) associated with it. Covers up the prospect of agency conflict, asymmetric information and public accountability in the disclosure of public information, that is, government managers tend to provide an asymmetric information to citizens. The research is empirical-analytic with multiple linear regression and adopts a cross-sectional data analysis, using 2010 annual reports of 115 federal government entities. Using a self-developed federal transparency index (total, mandatory and voluntary) dichotomous (binary) and polichotomous (weighted), based on previous studies and national legislation, adapted to Brazilian scenario. The results indicate a low level of federal public transparency (48%) of the disclosure items, partial compliance with mandatory disclosure practices (81%) and low adherence to voluntary disclosure practices (19%). In addition there was a uniformity in disclosure of public information (total, mandatory and voluntary) between the public entities of indirect administration (municipalities - 54% and foundations - 55%) but statistically significant differences when considering these and the entities of direct administration ( public agencies - 46%), who tend to disclose less information. Results from multiple regressions analysis show a positive relationship between type of entity (governmental incentive), accessibility (social incentive) and personal demographics (institutional incentive) and the federal public transparency index, while public bureaucracy (governmental incentive) showed a negative relationship. However the size (political incentive), core size management (institutional incentive), federal budget revenue and reliance on federal (financial incentive) were not related with the index. Thus, the contribution of the study is to reveal the current state of public transparency of federal government entities as well as the associated incentives, and this information may be opportunities for improvements in disclosure of public information in annual management reports.