Autor(es):
Pires, Valdemir Aparecido [UNESP] ; Nebot, Carmen Pineda [UNESP]
Data: 2015
Identificador Persistente: http://hdl.handle.net/11449/124623
Origem: Oasisbr
Assunto(s): Budgetary transparency; Fiscal transparency; Accountability; Municipal public finance; Internet financial reporting; Transparencia presupuestaria; transparencia fiscal; accountability; finanzas públicas municipales; internet financial reporting.; Budgetary transparency; Budgetary transparency; Fiscal transparency; Fiscal transparency; Accountability; Accountability; Municipal public finance; Municipal public finance; Internet financial reporting; Internet financial reporting; Transparencia presupuestaria; Transparencia presupuestaria; transparencia fiscal; transparencia fiscal; accountability; accountability; finanzas públicas municipales; finanzas públicas municipales; internet financial reporting.; internet financial reporting.
Descrição
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This article seeks to assess the extent to which the municipality of Piracicaba (in the Brazilian state of São Paulo) has practiced Municipal Budgetary Transparency in Internet (TOM Web), as conceptualized by Pires (2011). The TOM Web is based on definitions used by the IMF and the OECD, and the characteristics of the Brazilian institutional and legal reality.
Este artículo pretende evaluar el grado en que el Municipio de Piracicaba (en el estado brasileño de São Paulo) ha practicado la Transparência Municipal Orçamentária vía Internet (TOM Web), tal como ha sido formulada por Pires (2011). La TOM Web se basa en definiciones utilizadas por el FMI y la OCDE, y en las características de la realidad institucional y jurídica brasileña.
Universidade Estadual Paulista Júlio de Mesquita Filho, Departamento de Administração Pública, Faculdade de Ciências e Letras de Araraquara, Araraquara, Rodovia Araraquara-Jaú, Km 1, CEP 14800-901, SP, Brasil
Universidade Estadual Paulista Júlio de Mesquita Filho, Departamento de Administração Pública, Faculdade de Ciências e Letras de Araraquara, Araraquara, Rodovia Araraquara-Jaú, Km 1, CEP 14800-901, SP, Brasil
