AVALIAÇÃO DO GRAU DE TRANSPARÊNCIA DAS INFORMAÇÕES FINANCEIRAS DOS ESTADOS BRASILEIROS

Abstract

The present study aims to evaluate the degree of transparency of governmental open data related to economic and financial information provided by the Brazilian States' Open Data Portals, using the OpenGovB model of Veljković, Bogdanović-Dinić, and Stoimenov (2014) as a reference. In recent decades, there has been a growing wave in favor of governmental transparency, driven by the demand for greater accountability and public participation in governmental decisions. Governmental open data play a crucial role in this context, as they allow for in-depth analysis and understanding of government actions. In this study, transparency is explored through the lenses of agency and disclosure theories, emphasizing the importance of data authenticity, comprehensibility, and reusability. The methodology adopted involved the analysis of the portals to identify and evaluate the economic and financial information presented, followed by an individual inspection of the files to assess their quality. The results revealed that the Brazilian states' portals showed a degree of transparency lower than expected, with variations between 30% and 60%. Challenges such as authenticity issues, lack of standardization, and limited adherence to open formats were identified, indicating an urgent need for improvements to achieve the desired standards of governmental transparency.