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| Autore principale: | |
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| Natura: | Artículo científico |
| Lingua: | en |
| Pubblicazione: |
Fundação Getulio Vargas
2016
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| Accesso online: | https://www.redalyc.org/articulo.oa?id=241045479002 https://www.redalyc.org/journal/2410/241045479002/ https://www.redalyc.org/journal/2410/241045479002/html/ https://www.redalyc.org/journal/2410/241045479002/241045479002.epub https://www.redalyc.org/journal/2410/241045479002/movil |
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Sommario:
- The process of implementing answerability in contemporary Brazil Ana Rita Silva Sacramento José Antonio Gomesde Pinho Administración y Contabilidad Answerability accountability institutional change The aim of this study was to characterize the trajectory of answerability in Brazil. In the light of studies based on the historical neo-institutionalism approach, formal institutional changes adopted at federal level between 1985 and 2014, and which favor the typical requirements of answerability — information and justification — were identified and analyzed through the content analysis technique. The conclu - sion is that the trajectory of answerability in contemporary Brazil can be characterized as continuous, primarily occurring through the layering strategy, and whose leitmotif, since its origin, has consisted of matters of financial and budgetary nature. Nevertheless, a recent influence of deeper democratic subjects on it has been observed. 2016 artículo científico 0034-7612 https://www.redalyc.org/articulo.oa?id=241045479002 https://www.redalyc.org/journal/2410/241045479002/ https://www.redalyc.org/journal/2410/241045479002/html/ https://www.redalyc.org/journal/2410/241045479002/241045479002.epub https://www.redalyc.org/journal/2410/241045479002/movil en http://www.redalyc.org/revista.oa?id=2410 Revista de Administração Pública - RAP application/pdf Fundação Getulio Vargas Revista de Administração Pública - RAP (Brasil) Num.2 Vol.50