Transparency: repositioning the debate
The representative crisis of democracy in recent decades has triggered a number of reforms whose aim was to strengthen democracy. Regardless of the reform model, a central theme in all of them was the need to increase the democratic accountability. The expansion of accountability brings with it the...
| Main Authors: | , , |
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| Format: | Article |
| Language: | Portuguese |
| Published: |
Universidade Federal de Santa Catarina
2015-05-01
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| Series: | Revista Contemporânea de Contabilidade |
| Subjects: | |
| Online Access: | https://periodicos.ufsc.br/index.php/contabilidade/article/view/34439 |
| Summary: | The representative crisis of democracy in recent decades has triggered a number of reforms
whose aim was to strengthen democracy. Regardless of the reform model, a central theme in
all of them was the need to increase the democratic accountability. The expansion of
accountability brings with it the need to understand another issue that, in addition to attracting
much attention in recent years, has been used by the media and the scientific academy without
due care concept: the transparency. In that sense, this paper conducts a review of the
international literature on the concepts and classifications of transparency in order to provide
national researchers expansion of knowledge about this research field and, consequently,
greater conceptual and classification precision for studies on the subject. Beyond the concept
of each perspective, it is suggested a minimum recommendation on what analyze in each one
of them. The systematization of the concepts and classifications allows researchers to
understand and advance the research, making it possible to expand the reflection on
transparency in the Brazilian context, although in comparative perspective. |
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| ISSN: | 1807-1821 2175-8069 |