Democratização e reforma do Estado: o desenvolvimento institucional dos tribunais de contas no Brasil recente

Loureiro, María Rita; Teixeira, Marco Antônio Carvalho; Moraes, Tiago Cacique

doi:10.1590/s0034-76122009000400002

Cited by 48 publications

(51 citation statements)

References 5 publications

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“…Despite legal efforts, studies conducted in Brazil (Akutsu & Pinho, 2002;INESC, 2011;Loureiro, Teixeira, & Moraes, 2009;Pinho, 2006;Santana Junior, 2008) and overseas (Caamaño-Alegre et al, 2013;Herawaty & Hoque, 2007;Justice, 2006;Pérez, Bolivar, & Hernandez, Although the term "fiscal transparency" is recent and has been in the spotlight in recent years, the primary concern related to the term has a long history. The formation of the liberal state and representative democracies encouraged the fight against the opacity that prevailed in monarchical regimes and the legislative branch's establishment of executive-branch accountability.…”

Section: Introductionmentioning

confidence: 99%

The Causes of Fiscal Transparency: Evidence in the Brazilian States

Zuccolotto

Teixeira

2014

Rev. contab. finanç.

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The transparency of governments to their citizens is seen as a necessary factor in democratic accountability and, consequently, in the consolidation of democracy. Although the importance of transparency in government is often highlighted, its causes are still unknown, especially in the Brazilian context. Following the trend of international empirical research, this exploratory study investigates the relationships between three sets of variables (current and past fiscal variables, socioeconomic variables and political variables) and fiscal transparency in the Brazilian subnational context. To identify the relationship between fiscal, socioeconomic and political variables and fiscal transparency, the multiple linear regression technique was used. Prior to conducting the regression using the method of ordinary least squares, factor analysis was used, aiming to group the fiscal and socioeconomic variables into factors not only to reduce their quantity but also to eliminate their multicollinearity problems. Political variables, due to their qualitative nature, remained in their original form. The factor analysis sorted the variables into two groups: fiscal and socioeconomic factors. Because multiple regression allows only for the evaluation of the relationship between the parties included in the sample and the reference party, an F test was used to assess differences in the level of transparency among political parties. The results indicated that fiscal and socioeconomic variables explain the transparency levels of the Brazilian States. However, the political variables were not significant, indicating that the disclosure of fiscal information in Brazil seems not to be influenced by political ideologies. Furthermore, it is evident that the lack of a regulatory model of transparency in the budget process leads States to disclose a great deal of information about budget execution. Finally, the findings indicate that as an instrument for democratic consolidation, fiscal transparency remains incipient in Brazil.

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Section: Introductionmentioning

confidence: 99%

The Causes of Fiscal Transparency: Evidence in the Brazilian States

Zuccolotto

Teixeira

2014

Rev. contab. finanç.

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“…This led to a critical juncture for the Court, since it entailed changes in entrenched practices within its administration as well as the expansion of its functions. One other critical juncture, which represented a major change in the Federal Court of Accounts, was the Fiscal Responsibility Act, through which administrative and auditing practices were added and regulated, requiring the institution to modernize its internal practices and to invest in technology (Loureiro, Teixeira, Cacique, 2009). …”

Section: The Development Of Accountability Institutions In Brazilmentioning

confidence: 99%

Institutional development and public control: Analyzing the Brazilian accountability system.

Filgueiras

2018

CGAP

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Abstract.This paper aims to analyze the institutional development process of accountability institutions in Brazil. Scholars have identified an incremental development process of horizontal accountability institutions in Brazil, stimulating an important process in democracy. Our argument is that the incremental development process of accountability institutions was not followed by systemic developments able to encompass all accountability institutions. The reason for this is that, in spite of incremental advances, there has been no development regarding the procedural ecology of accountability institutions, thus hampering coordinated and cooperative actions between institutions. We analyzed the procedural flow from the Public Sweepstakes Program of the Comptroller General in Brazil as well as the performance of the institutions of the accountability system. We also conducted interviews with the leaders of accountability institutions in order to address the issue of cooperation and strategic coordination of the system of institutions.

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“…e institutional development of CAs is associated with the institutional changes of the country and the states (Loureiro et al, 2009) over the 100-year time window of their creation (1891 -1991). A priori, temporal concentration in its implementation is not identi ed, since there are CAs settled under the aegis of all Federal Constitutions (except 1937).…”

Section: The Different Settings Of the Courts Of Accountsmentioning

confidence: 99%

The diversity of the Brazilian regional Audit Courts on government auditing

Lino

Aquino

2017

Rev. contab. finanç.

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Currently, the 33 regional audit courts are responsible to monitor the public nancial management cycle for states and municipalities and to judge the compliance of governors' acts to the laws regarding procurement and civil servants' employment from more than 20,000 governmental entities under their jurisdiction. is article aims to analyze the diversity of internal con guration of these regional audit courts and to discuss the potential associations with the nancial auditing quality their teams usually run. We conducted interviews with external auditors and IT directors from 18 courts, followed by triangulation to o cial documents from the audit courts, such as audit manuals and activities reports. e audit quality drivers were identi ed within the governmental auditing literature, supporting the evidences collected by the interviews content analysis. Despite all regional auditing bodies in Brazil were based on the Napoleonic model, the analysis indicates the identi ed con gurations vary according to the team's organization and size, auditor rotation and use of data reporting systems. e discussion shows that dissimilarities on the courts' con gurations, as they are responsible to audit a speci c country area, will contribute to a di erent coercion level on scal and accounting issues to state and municipalities, due a combination of characteristics which could mitigate or improve the audit quality. is paper additionally suggests some precautions, based on the organization alignment literature, for the use of proxies to control audit quality e ects in the public nance studies in Brazil.

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Democratização e reforma do Estado: o desenvolvimento institucional dos tribunais de contas no Brasil recente

Cited by 48 publications

References 5 publications

The Causes of Fiscal Transparency: Evidence in the Brazilian States

The Causes of Fiscal Transparency: Evidence in the Brazilian States

Institutional development and public control: Analyzing the Brazilian accountability system.

The diversity of the Brazilian regional Audit Courts on government auditing

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