Sep 2026· Gestão e desenvolvimento em revista· Vol 12· 0 citations
Abstract
Transparency and governance constitute fundamental pillars for strengthening public management, ensuring legitimacy, administrative efficiency, and the consolidation of democratic practices. This study aims to investigate the implementation of transparency in municipal administrative processes and its effects on governance. The research employs a qualitative, descriptive approach, using a structured questionnaire administered to public servants in a municipal government in the state of Mato Grosso do Sul. The results indicate a predominantly positive assessment of the level of transparency in management, recognizing its contribution to administrative efficiency, institutional legitimacy, and public trust. However, obstacles were identified, including the lack of continuous training, the absence of process standardization, technological limitations, and the difficulty of consolidating an organizational culture focused on transparency. The analysis demonstrates that, although legislation and digital mechanisms have expanded access to information, transparency is still frequently treated as a regulatory requirement rather than as a tool for innovation and governance.
This dissertation aims to analyze, in light of recent academic literature, the mechanisms of internal and external control in Brazilian public administration, with emphasis on their relationship with the principles of accountability and democratic governance. The study seeks to answer the following question: to what ex...
A minimal IT governance structure tailored to the context of small Brazilian municipalities is proposed, which prioritizes internal process organization and staff training, offering a practical tool for modernizing public management and increasing transparency in the use of municipal resources.
Iza Daniela Oliveira Fernandes, Ítalo Flexa Di Paolo· Revista DCS· 0 citations
The integration of public sector accounting and tax auditing has gained relevance in view of the digitalization of financial administration, the need for greater transparency, and the changes arising from the reform of consumption taxation. Within this context, the study aimed to analyze how the coordination of account...
Marcos Vinicius Montalvão da Silva· Revista ft· 0 citations
In this paper, we aim to examine how administrative regionalisation could contribute to the implementation of the principle of good administration, understood both as a requirement concerning the organisation of public administration and as the citizen's right to an impartial, efficient and transparent administration,...
This research analyzes the impact of regulatory compliance on public works procurement processes at the Decentralized Autonomous Municipal Government of Archidona, considering its importance in ensuring efficiency, transparency, and the proper use of public resources. The study employed a quantitative approach with a d...
Jessica Patricia Chiliquinga Cando, Jessica Verónica Calapucha Vargas, W. Avilés Quiñonez et al.· Sage Sphere Multidisciplinar...· 0 citations
Establishing accountable, transparent, professional, effective, and efficient pekon (village) governance that is free from corruption, collusion, and nepotism is essential to achieving good governance. However, the implementation of these principles continues to face challenges at the local government level. This study...
Siti Nurkholifah Rm, Agustina Nurhayati, Muhammad Jayus· JIHK· 0 citations
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