Transparency of electoral accountability in amazonian municipalities
Purpose: The general objective of the article is to analyze whether the electoral accountability of mayoral candidates during the 2020 Amazonian municipal elections promotes transparency in campaign financing and to compare financing with re-election in the electoral contest. Methodology: The co...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal do Rio Grande do Norte
2025-01-01
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| Series: | Revista Ambiente Contábil |
| Subjects: | |
| Online Access: | https://periodicos.ufrn.br/ambiente/article/view/38675 |
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| _version_ | 1841560695572791296 |
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| author | Gabriele Assunção da Silva Aline Gomes Peixoto |
| author_facet | Gabriele Assunção da Silva Aline Gomes Peixoto |
| author_sort | Gabriele Assunção da Silva |
| collection | DOAJ |
| description |
Purpose: The general objective of the article is to analyze whether the electoral accountability of mayoral candidates during the 2020 Amazonian municipal elections promotes transparency in campaign financing and to compare financing with re-election in the electoral contest.
Methodology: The content analysis technique was used to establish the categories and subcategories of transparency present in electoral legislation, and documentary analysis of the financial statements was conducted.
Results: Among the analyzed dimensions of transparency, compliance was predominant, followed by disclosure and accountability. However, the analysis of the accountability reports of mayoral candidates in Amazonas revealed significant flaws, such as the absence of mandatory information, especially among the least voted candidates. Regarding campaign financing sources, the Special Fund was the main source of revenue, with the majority of expenses directed towards propaganda and advertising. The analysis of the financial statements of the winning and second-placed candidates revealed disparities in the completeness of information, particularly among re-elected candidates.
Contributions of the Study: In the academic context, this article seeks to strengthen the literature on the subject and contribute to the development of research that can assist in understanding electoral accountability and its relationships with transparency and social control. Additionally, the social contribution of the research lies in providing insights for society to understand and monitor the use of public resources in these political activities.
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| format | Article |
| id | doaj-art-46f1020d8fd24562b3ead80c3456ffae |
| institution | Kabale University |
| issn | 2176-9036 |
| language | Portuguese |
| publishDate | 2025-01-01 |
| publisher | Universidade Federal do Rio Grande do Norte |
| record_format | Article |
| series | Revista Ambiente Contábil |
| spelling | doaj-art-46f1020d8fd24562b3ead80c3456ffae2025-01-03T19:13:19ZporUniversidade Federal do Rio Grande do NorteRevista Ambiente Contábil2176-90362025-01-0117110.21680/2176-9036.2025v17n1ID38675Transparency of electoral accountability in amazonian municipalitiesGabriele Assunção da Silva0Aline Gomes Peixoto1State University of Amazonas (UEA).State University of Amazonas (UEA). Purpose: The general objective of the article is to analyze whether the electoral accountability of mayoral candidates during the 2020 Amazonian municipal elections promotes transparency in campaign financing and to compare financing with re-election in the electoral contest. Methodology: The content analysis technique was used to establish the categories and subcategories of transparency present in electoral legislation, and documentary analysis of the financial statements was conducted. Results: Among the analyzed dimensions of transparency, compliance was predominant, followed by disclosure and accountability. However, the analysis of the accountability reports of mayoral candidates in Amazonas revealed significant flaws, such as the absence of mandatory information, especially among the least voted candidates. Regarding campaign financing sources, the Special Fund was the main source of revenue, with the majority of expenses directed towards propaganda and advertising. The analysis of the financial statements of the winning and second-placed candidates revealed disparities in the completeness of information, particularly among re-elected candidates. Contributions of the Study: In the academic context, this article seeks to strengthen the literature on the subject and contribute to the development of research that can assist in understanding electoral accountability and its relationships with transparency and social control. Additionally, the social contribution of the research lies in providing insights for society to understand and monitor the use of public resources in these political activities. https://periodicos.ufrn.br/ambiente/article/view/38675Transparency. Provision of electoral accounts. Campaign financing. |
| spellingShingle | Gabriele Assunção da Silva Aline Gomes Peixoto Transparency of electoral accountability in amazonian municipalities Revista Ambiente Contábil Transparency. Provision of electoral accounts. Campaign financing. |
| title | Transparency of electoral accountability in amazonian municipalities |
| title_full | Transparency of electoral accountability in amazonian municipalities |
| title_fullStr | Transparency of electoral accountability in amazonian municipalities |
| title_full_unstemmed | Transparency of electoral accountability in amazonian municipalities |
| title_short | Transparency of electoral accountability in amazonian municipalities |
| title_sort | transparency of electoral accountability in amazonian municipalities |
| topic | Transparency. Provision of electoral accounts. Campaign financing. |
| url | https://periodicos.ufrn.br/ambiente/article/view/38675 |
| work_keys_str_mv | AT gabrieleassuncaodasilva transparencyofelectoralaccountabilityinamazonianmunicipalities AT alinegomespeixoto transparencyofelectoralaccountabilityinamazonianmunicipalities |