A transparência na Administração Pública Local: Análise dos Websites da NUT2

Sandrina Francisca Teixeira, Amélia Silva, Maria José Angélico, Anabela Martins Silva, Telma Maia

Abstract


Proposta: Constitui objetivo deste trabalho fazer uma análise da informação contabilístico-financeira disponibilizada nos websites dos municípios da NUT II.

Desenho/metodologia/abordagem: A identificação dos dados a registar foi feita a partir de uma análise dos documentos: Plano Oficial de Contas das Autarquias Locais (POCAL), o Regime Financeiro das Autarquias Locais (Lei n.º 73/2013 de 03/09) e o Índice de Transparência Municipal (ITM). Esta análise documental foi integrada com a revisão bibliográfica, tendo-se gerado uma matriz que serviu de base ao registo da informação económico-financeira encontrada nos websites da amostra selecionada. Simultaneamente com o registo de dados, foi feita a análise de alguns parâmetros da área da usabilidade segundo padrões de referência de dois sujeitos (não investigadores) que representavam o cidadão comum.

Resultados: Observou-se que ainda subsiste alguns websites que não disponibilizam um conjunto de itens de informação de divulgação obrigatória. Contudo, existe um conjunto significativo de autarquias que disponibiliza voluntariamente nos seus websites um conjunto de itens de informação de publicação facultativa. Adicionalmente, este estudo concluiu que, para um utilizador comum, a informação é de fácil acesso.

Limitações da investigação/implicações: O estudo restringiu-se apenas a uma NUT do território português. A análise qualitativa baseou-se em perceções individuais de apenas dois sujeitos (não investigadores, mas potenciais destinatários da informação) e restringiu-se apenas à avaliação de 4 parâmetros da área da usabilidade. Em próximos estudos esta análise terá de ser complementada. Além disso, o estudo não explica as diferenças entre municípios relativamente à quantidade e qualidade da informação disponibilizada.

Originalidade/valor: O facto de a análise dos websites ter sido efetuada por dois sujeitos (não investigadores, mas potenciais destinatários da informação) possibilitou aferir a perceção dos cidadãos comuns sobre conteúdos, formas e formatos da informação. Os responsáveis políticos para além da disponibilização da informação terão que ter em conta a sua inteligibilidade, o design, a atratividade e a acessibilidade dos websites. Não chega disponibilizar informação, é também necessário que a mesma seja entendível e que cumpra atributos de usabilidade mínimos.

 

Palavras-chave: Transparência; websites; conteúdos digitais; índice transparência municipal (ITM); POCAL

 

[ENG]

Title: "Transparency in Local Public Administration: Analysis of NUTII Websites"

Abstract

Proposal: The objective of this paper is to analyze the accounting and financial information available on the websites of the municipalities of NUT II.

Design/methodology/approach: The identification of the data to be recorded was made from an analysis of the documents: Local Government Official Chart of Accounts (POCAL), the Local Government Financial Regime (Law No. 73/2013 of 03 / 09) and the Municipal Transparency Index (ITM). This documentary analysis was integrated with the bibliographic review, having generated a matrix that served as the basis for the registration of economic and financial information found on the websites of the selected sample. Simultaneously with the data recording, some usability parameters were analyzed according to reference standards of two subjects (non-researchers) representing the average citizen.

Results: It was observed that there are still some websites that do not provide a set of mandatory disclosure information items. However, there is a significant set of municipalities that voluntarily make available on their websites a set of optional publication information items. Additionally, this study concluded that for an ordinary user, information is easily accessible.

Research limitations/implications: The study was restricted to only one NUT of the Portuguese territory. The qualitative analysis was based on individual perceptions of only two subjects (not investigators, but potential recipients of information) and was restricted to the evaluation of 4 parameters of the usability area. In future studies this analysis will need to be complemented. In addition, the study does not explain the differences between municipalities regarding the quantity and quality of information provided.

Originality/value: The fact that the websites were analyzed by two subjects (not researchers, but potential recipients of the information) made it possible to gauge the perception of ordinary citizens about information content, forms and formats. In addition to making information available, policy makers will need to take into account the intelligibility, design, attractiveness and accessibility of websites. It is not enough to provide information, it is also necessary that it is understandable and meets minimum usability attributes.

 

Keywords: Transparency; websites; digital content; municipal transparency index (ITM); POCAL


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