Outsourcing of fiscal transparency portals by municipalities
DOI:
https://doi.org/10.11606/issn.1982-6486.rco.2020.164383Keywords:
Discontinuity of Transparency Portals, E-government, Openness, Financial Management Systems, Comparative Qualitative AnalysisAbstract
The outsourcing of municipal fiscal transparency portals can be a fragile, superficial project and susceptible to outdated data. This article explores the way members of the City Hall carry out outsourcing and its effects on it. We applied the Qualitative Comparative Analysis (QCA) to sixteen municipalities within the one federal state. These municipalities have signed a Management Adjustment Term with the Court of Accounts, which enforced transparency. After signing this Term, some of the municipalities adopted the outsourcing as a strategy for compliance. Our findings have evidenced two decisive aspects to the updating of data on the portals after the period of auditing, the integration between the transparency portal and the financial administration systems, and the recording of budgetary events concomitantly with their occurrence.
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