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...

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Main Authors: Robson Zuccolotto, Marco Antonio Carvalho Teixeira, Edson Luiz Riccio
Format: Article
Language:Portuguese
Published: Universidade Federal de Santa Catarina 2015-05-01
Series:Revista Contemporânea de Contabilidade
Subjects:
Online Access:https://periodicos.ufsc.br/index.php/contabilidade/article/view/34439
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spelling doaj-28e07c41d6d440db9aa481b4ec2b4a6e2020-11-25T01:40:31ZporUniversidade Federal de Santa CatarinaRevista Contemporânea de Contabilidade1807-18212175-80692015-05-01122513715810.5007/2175-8069.2015v12n25p13723779Transparency: repositioning the debateRobson Zuccolotto0Marco Antonio Carvalho Teixeira1Edson Luiz Riccio2Universidade Federal de Viçosa Departamento de Administração e Ciências ContábeisFundação Getúlio VargasUniversidade de São PauloThe 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.https://periodicos.ufsc.br/index.php/contabilidade/article/view/34439conceito de transparênciaclassificações da transparênciadimensões da transparência
collection DOAJ
language Portuguese
format Article
sources DOAJ
author Robson Zuccolotto
Marco Antonio Carvalho Teixeira
Edson Luiz Riccio
spellingShingle Robson Zuccolotto
Marco Antonio Carvalho Teixeira
Edson Luiz Riccio
Transparency: repositioning the debate
Revista Contemporânea de Contabilidade
conceito de transparência
classificações da transparência
dimensões da transparência
author_facet Robson Zuccolotto
Marco Antonio Carvalho Teixeira
Edson Luiz Riccio
author_sort Robson Zuccolotto
title Transparency: repositioning the debate
title_short Transparency: repositioning the debate
title_full Transparency: repositioning the debate
title_fullStr Transparency: repositioning the debate
title_full_unstemmed Transparency: repositioning the debate
title_sort transparency: repositioning the debate
publisher Universidade Federal de Santa Catarina
series Revista Contemporânea de Contabilidade
issn 1807-1821
2175-8069
publishDate 2015-05-01
description 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.
topic conceito de transparência
classificações da transparência
dimensões da transparência
url https://periodicos.ufsc.br/index.php/contabilidade/article/view/34439
work_keys_str_mv AT robsonzuccolotto transparencyrepositioningthedebate
AT marcoantoniocarvalhoteixeira transparencyrepositioningthedebate
AT edsonluizriccio transparencyrepositioningthedebate
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