Accountability capacity of the electronic portals of city halls in the largest brazilian municipalities

Abstract

The article presents the results of the study whose goal was to investigate the capacity of the electronic portals of City Halls in Brazilian municipalities with more than 300,000 inhabitants for the construction of accountability. A descriptive research was carried out through a survey study with qualitative and quantitative approach. The electronic portals observations occurred in  January and February 2014. Data collection was conducted through observation protocol based on the analytical model which considered  indicators grouped into four categories: null capacity, low capacity, medium capacity and high capacity. From the 79 Portals surveyed, 63.29 % had partial disclosure and/or after the deadline of the set of legal requirements on the expenses incurred, demonstrating failure to meet legislation. It was found that 35.44% disclose, on time, the set of legal requirements.