Publicity and transparency of public accounts

comprehensibility as an concrete element of constitutional command

Authors

  • Francisco Antônio Ferreira de Carvalho

DOI:

https://doi.org/10.54275/raesmpce.v11i2.80

Keywords:

Public Accounts, Advertising, Transparency, Comprehensibility

Abstract

According to the Brazilian legal system, transparency in Public Administration, especially with regard to public accounts, is a principle of responsible fiscal management, directly linked to the constitutional order of publicity, and it is necessary at the same time to conjugate the element for comprehensibility , Since data and information may be formally public but not prove to be materially transparent, reliable and understandable in order to comply with constitutional orders in a Democratic Rule of Law. More than guaranteeing compliance with legal norms, transparency and publicity initiatives constitute a responsible management policy that favors the exercise of citizenship and, in this context, comprehensibility reverts to an indispensable condition. The research proposed here is methodologically a bibliographic, analytical, exploratory, inductive and qualitative work.

Author Biography

Francisco Antônio Ferreira de Carvalho

Graduado em Licenciatura Plena em História, Administração e Direito. Atualmente exerce o cargo de Técnico Ministerial do Quadro de Pessoal Permanente da Procuradoria Geral de Justiça do Estado do Ceará.

Published

2019-12-01

How to Cite

Carvalho, F. A. F. de. (2019). Publicity and transparency of public accounts: comprehensibility as an concrete element of constitutional command. ACADEMIC JOURNAL OF THE SUPERIOR SCHOOL OF THE PUBLIC PROSECUTION, 11(2), 51–69. https://doi.org/10.54275/raesmpce.v11i2.80

Issue

Section

Artigos Nacionais