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Dissertação

Transparência e previdênciasuma análise da transparência ativa e passiva do Instituto Nacional do Seguro Social e dos Regimes Próprios de Previdência Social estaduais e do Distrito Federal

Rego, Rodrigo Colombini

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Resumo

Purpose – The present study aimed to detail the public transparency of the managing body of the General Social Security System (INSS) and the managing body of the State Social Security Systems, particularly focusing on active transparency, which is based on the proactive provision of information by the entity, and passive transparency, which is grounded in the provision of information by the entity following requests from interested parties, in this case through information access requests based on Law 12.527 of November 18, 2011. Design/methodology/approach – The methodology used was qualitative, descriptive, and documentary research, with an analysis of websites to observe active transparency. Regarding passive transparency, a request for information was sent to each entity, and the responses received were analyzed. For this purpose, it was based on previous studies that analyzed other public entities with the same objective. Findings: The results revealed significant divergence, both among the entities analyzed in a specific item and among different indicators within the same entity. Through compa-rison with previous studies, there is a small margin of improvement in some items, sug-gesting an increase in the importance given by the entity to transparency, as well as the evolution of information technology. Research limitations/implications – The main limitations of the study are centered on the subjectivity of the researchers and the short period analyzed. Practical implications - The work has theoretical applicability, as it condenses classic studies on transparency and recent studies from high-impact international journals on the same topic with the important theme of Brazilian social security. Additionally, it highlights the strengths and weaknesses of the entities, achieving practical applicability that can be used by these entities or even other public entities to improve active and passive transparency.

Ficha do documento

Tipo
Dissertação
Ano
2024
Instituição
Fundação Getulio Vargas
Idioma
Português
Acesso
Acesso aberto
Identificador
oai:repositorio.fgv.br:10438/35931

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