Synchronous accountability forums: the internal dynamics of budget public hearings

Abstract Budget public hearings are spaces for transparency and social participation. These spaces can be considered synchronous accountability forums, where the rendering of accounts and the attribution of responsibilities can co-occur, raising concerns for the responsible parties about possible accountability models. This qualitative and interpretative research analyzed the dynamics of public budget hearings organized by Brazilian municipalities using semi-structured interviews with public managers. The results indicate that those responsible for public hearings adopt strategies minimizing reputational and accountability risks at different times: (i) in the preparation stage, with the definition of participation rules and the use of an informational filter; (ii) during execution, in the form of the presentation of information and in directing the public’s attention; and, (iii) in the post-hearing stage, through low transparency and document manipulation. The research contributes to understanding hearings as forums of expected accountability, in which the expectation of the authorities can direct the dynamics of public hearings, transforming them into a theater performance. The results have implications for the courts of accounts and the legislative branch, which could exercise greater control and inspection of the hearings; for society, which could act in a more active and organized way; and also for the legislation in force, which could establish clear guidelines for holding hearings.【摘要】预算公众听证会是彰显公共透明度、推动社会参与的核心场域。此类场域可被界定为同步问责论坛，在此场景中，账务呈报与责任归属可同步开展，这令相关责任方对潜在问责模式产生顾虑。本项质性阐释研究通过对公共管理人员开展半结构化访谈，剖析巴西各市政当局组织的预算公众听证会的运行动态。研究结果表明，听证会主办方会在不同阶段采取策略以规避声誉风险与问责风险：其一，筹备阶段：明确参与规则并运用信息过滤机制；其二，实施阶段：通过信息呈现与引导公众注意力的方式；其三，听证会后阶段：通过降低透明度及篡改文件的手段。本研究有助于将听证会理解为预期问责论坛，在此类场景中，官方的预期可主导预算公众听证会的运行逻辑，使其转变为一场剧场式展演。本研究结果对三类主体具有实践启示：一是审计法院与立法部门，其可强化对听证会的监督与检查；二是社会公众，其可更主动且有序地参与听证；三是现行立法，其可明确听证会举办的规范指引。