Influence of the use of information and communication technologies in municipal government accountability - a case study in the Court of Auditors of Bahia's municipalities

Representativeness for Brazilian municipalities as being judicial, economic and social entity in the public administration is relevant regarding both the allocation and the use of resources. Accountability is a must for anyone who uses, collects, saves and manages money, goods and public values. This study attempted, through a single case study, to identify the influence of information and communication technologies in accountability. As a result, we found the following contributions: sending information directly from the town-halls (municipalities) to the Court of Auditors through the internet; reducing errors and eliminating redundancies; accelerating the process; and permission of crossing and comparing data.

巴西各市政当局作为公共行政体系中的司法、经济与社会主体，其代表性在资源配置与资源使用两大维度均具有关键意义。问责制是所有使用、收取、保管及管理公共资金、物资与公共价值的主体必须履行的法定责任。本研究通过单案例研究方法，旨在探究信息与通信技术对公共问责机制的影响。研究结果得出以下实践贡献：可通过互联网将市政厅（municipalities）的信息直接推送至审计法院；能够减少误差、消除冗余环节；可显著加快流程推进速度；并支持对数据进行交叉比对与对比分析。