Información y Transparencia Pública: instrumentos de control para la toma de decisiones en la gestión de las universidades federales brasileñas

This dissertation focuses on the e-government, especially with regard to issues related to public transparency and disclosure of accounting information on the internet in the Brazilian field, more specifically in public universities. To accomplish this work, we have conducted three scientific articles related among them, which has led to the progress in the investigation of each work, using the conclusions of each of them to reach the final result. These articles investigate which information public universities have been disclosing online, what factors determine the level of publicized statement, and how public managers influence the adoption of e-government in the universities. In the first article, the central issue relates to the disclosure of accounting information on the internet in the public sector. We performed a bibliometric and systemic study, with the aim was provide knowledge on the subject under study, by using the intervention instrument "Constructivist Knowledge Development Process - Proknow-C" (Tasca et al., 2010), which it was essential in the selection of a bibliographic portfolio, the realization of bibliometric and systemic analysis, besides allowing the identification of gaps in the literature on the investigated subject. The result of this first study was to determine and analyze the 28 most relevant scientific papers published in scientific journals between 2000 and 2013. The analysis of them allowed revealing gaps in the literature of public transparency and electronic government, used as the basis for the following work. The second study, of empirical nature, it is focuses on analysis of scope in the accounting information disclosed by the Brazilian public universities in their websites, as well as verify what factors explain the observed level of the information revealed. To achieve these objectives it was developed a disclosure index, in order to capture the main information emitted by universities, and seven hypotheses were contrasted through a multiple linear regression. The results indicate an middling level of advertised electronic information in federal Brazilian universities, being these principals’ facts publicized: the aspects of quality, efficiency and governance. Moreover, this study presents an important contribution regarding the websites systematized analysis of the Brazilian public universities, by demonstrating the points where there are still gaps present in digital transparency, and guide public managers to improve electronic relationship between the institution and the citizens. Finally, the third paper analyzes the role of public managers on of e-government adoption, and the benefits perceived through its adoption. The methodology used is a questionnaire to those responsible for e-government services. This study presents three hypotheses that directly relate the adoption of e-government as a tool to disclose accounting information with the perception of public managers, and one-hypothesis relate the use of e-government with perceived benefit by its use. It is analyzed, using structural equations, the relationship between manager’s perceptions and the use of e-government. The results show a strong influence of public administrators in the practices of e-government. The contribution of this study lies in the matter of improving the awareness influence of public managers on the adoption of e-government, and the benefits that these practices can generate.