A transparência na contabilidade pública e a importância do controle social: um estudo de caso no Observatório Social de Santo Antônio de Jesus

Abstract

To implement social control, society relies on the support of the Social Observatories of Brazil, present in 16 states. In this context, with emphasis on the Social Observatory of Santo Antônio de Jesus (OS-SAJ), this research aims to demonstrate the social control exercised by OS-SAJ to improve public management. To this end, the research proposes to characterize public accounting as a social science, present the case of the Social Observatory of Santo Antônio de Jesus as a mechanism of social control and recognize the benefits of social control for improving public management. The research uses the case study method, with the typology, in terms of objectives, being descriptive and exploratory, with a qualitative approach and a theoretical-empirical nature of the presentation of the object. The study includes data collection through bibliographic, documentary and electronic research on the universe and sample of the research. The data researched made it possible to recognize the importance of public accounting and transparency in the disclosure of information on public accounts; describe the work of the Social Observatory of Santo Antônio de Jesus in exercising social control; and identify the benefits of social control for improving public management. The research identified that the work of the OS-SAJ generates benefits for municipal public management and contributes to the exercise of citizenship and better application of public resources for the benefit of society. However, greater participation by society is still necessary to achieve social control.