Transparency: repositioning the debate

• 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: conceito de transparência; classificações da transparência; dimensões da transparência
• Online Access: https://periodicos.ufsc.br/index.php/contabilidade/article/view/34439

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.