The Importance Of Accounting Transparency In Public Management For The Strengthening Of Social Control

Abstract

Background: Transparency in public accounting is essential to promote trust in institutions, ensure the efficient management of resources, and allow society to participate in social control. In Brazil, regulations such as the Fiscal Responsibility Law (LRF) and the Access to Information Law (LAI) have sought to strengthen accountability in public administration. However, challenges such as cultural resistance and low popular participation still hinder the effectiveness of these initiatives. Materials and Methods: This study is characterized as a bibliographic review, with consultation of academic publications and legal regulations available on the Google Scholar platform. Search terms such as "transparency in public accounting", "governance", "accountability" and "social control" were used. In addition, normative documents were analyzed, such as the Federal Constitution of 1988 (art. 37), the LRF and the LAI, with the objective of understanding how these norms contribute to promoting a more transparent public administration. The content analysis technique was used to organize the data into thematic categories: governance and accountability, transparency and ICTs, and social control. Results: The results indicate that, although transparency in Brazilian public administration has advanced, cultural resistance within public organizations limits the full adoption of accountability practices. Information and Communication Technologies (ICTs), such as the Managerial Treasury (TG) and SIAFI, have facilitated access to financial information, but insufficient training of public servants compromises their effectiveness. In addition, factors such as civic education and social engagement were identified as determinants for transparency to translate into effective social control. Conclusion: It is concluded that transparency and accountability are fundamental to strengthen public governance. However, a joint effort is needed involving cultural transformation, continuous training of civil servants and civic education, to encourage the active participation of society and ensure the effective use of digital tools. The integration between regulations, technology, and cultural change is essential to consolidate