Accountability in electoral accounting: the electorate perspective

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Purpose: The objective of the work is to analyze the aspects evidenced by voters about the duty of provision of electoral accounts. Methodology: Data were collected in Imperatriz/MA by application of an online questionnaire. In the end, 329 responses were obtained, which made up the textual corpus f...

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Autor principal: Cantanhede, Fabrício Martins
Formato: Online
Idioma:eng
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/29397
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id oai:periodicos.ufrn.br:article-29397
record_format ojs
institution Periódicos UFRN
collection Portal de Pediódicos Eletrônicos da UFRN
language eng
format Online
author Cantanhede, Fabrício Martins
spellingShingle Cantanhede, Fabrício Martins
Accountability in electoral accounting: the electorate perspective
author_facet Cantanhede, Fabrício Martins
author_sort Cantanhede, Fabrício Martins
title Accountability in electoral accounting: the electorate perspective
title_short Accountability in electoral accounting: the electorate perspective
title_full Accountability in electoral accounting: the electorate perspective
title_fullStr Accountability in electoral accounting: the electorate perspective
title_full_unstemmed Accountability in electoral accounting: the electorate perspective
title_sort accountability in electoral accounting: the electorate perspective
description Purpose: The objective of the work is to analyze the aspects evidenced by voters about the duty of provision of electoral accounts. Methodology: Data were collected in Imperatriz/MA by application of an online questionnaire. In the end, 329 responses were obtained, which made up the textual corpus for lexical analysis. In the treatment of data, a combination of quantitative and qualitative approaches was used. The IRaMuTeQ software was used to support the following analyses: lexicographical, word cloud, similitude and correspondence. Results: Campaigns are useful to demonstrate how electoral assets are managed, and the appropriate means to this end is provision of accounts. There is a conflict of interests in the analyzed agency relationship, that is, between citizens and governments. It’s just that, for the electorate, it is up to their representatives to prove the fulfillment of even promises, which is justifiable based on the principle that the people hold power. It so happens that, by law, political agents are only required to record accounting and financial information on electoral campaigns. Another indication of the informational disparity is that voters perceive a lack of reliability in the data of the provision of electoral accounts themselves. However, the problem of the quality of the information provided can be solved through the conservation of an ethical political environment, the permanent political participation of citizens and the incisive action of constitutional powers and bodies. Contributions of the study: It investigates how the provision of electoral accounts is seen by voters, who are some of the main stakeholders in the accuracy of accounting and financial information. It defines, therefore, a panorama based on the vision of these users about the referred duty, considered as a necessary mechanism for political representation, but also ideal for guaranteeing the fulfillment of the government plan. Informational asymmetry was identified in the participants discourse when they punctuated certain problems for which they also indicated possible solutions.
publisher Portal de Periódicos Eletrônicos da UFRN
publishDate 2022
url https://periodicos.ufrn.br/ambiente/article/view/29397
work_keys_str_mv AT cantanhedefabriciomartins accountabilityinelectoralaccountingtheelectorateperspective
AT cantanhedefabriciomartins accountabilityenlacontabilidadelectorallaperspectivadelelectorado
AT cantanhedefabriciomartins accountabilitynacontabilidadeeleitoralaperspectivadoeleitorado
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spelling oai:periodicos.ufrn.br:article-293972023-01-18T23:18:17Z Accountability in electoral accounting: the electorate perspective Accountability en la contabilidad electoral: la perspectiva del electorado Accountability na contabilidade eleitoral: a perspectiva do eleitorado Cantanhede, Fabrício Martins Electoral campaign. Democracy. Provision of electoral accounts. Inglês (Estados Unidos). Campaña electoral. Democracia. Rendición de cuentas electorales. Campanha eleitoral. Democracia. Prestação de contas eleitorais Purpose: The objective of the work is to analyze the aspects evidenced by voters about the duty of provision of electoral accounts. Methodology: Data were collected in Imperatriz/MA by application of an online questionnaire. In the end, 329 responses were obtained, which made up the textual corpus for lexical analysis. In the treatment of data, a combination of quantitative and qualitative approaches was used. The IRaMuTeQ software was used to support the following analyses: lexicographical, word cloud, similitude and correspondence. Results: Campaigns are useful to demonstrate how electoral assets are managed, and the appropriate means to this end is provision of accounts. There is a conflict of interests in the analyzed agency relationship, that is, between citizens and governments. It’s just that, for the electorate, it is up to their representatives to prove the fulfillment of even promises, which is justifiable based on the principle that the people hold power. It so happens that, by law, political agents are only required to record accounting and financial information on electoral campaigns. Another indication of the informational disparity is that voters perceive a lack of reliability in the data of the provision of electoral accounts themselves. However, the problem of the quality of the information provided can be solved through the conservation of an ethical political environment, the permanent political participation of citizens and the incisive action of constitutional powers and bodies. Contributions of the study: It investigates how the provision of electoral accounts is seen by voters, who are some of the main stakeholders in the accuracy of accounting and financial information. It defines, therefore, a panorama based on the vision of these users about the referred duty, considered as a necessary mechanism for political representation, but also ideal for guaranteeing the fulfillment of the government plan. Informational asymmetry was identified in the participants discourse when they punctuated certain problems for which they also indicated possible solutions. Objetivo: El objetivo del trabajo es analizar los aspectos evidenciados por los electores sobre el deber de rendición de cuentas electoral. Metodología: Los datos fueron recolectados en Imperatriz/MA mediante la aplicación de un cuestionario en línea. Al final se obtuvieron 329 respuestas, que conformaron el corpus textual para el análisis léxico. En el tratamiento de los datos se utilizó una combinación de enfoques cuantitativos y cualitativos. Se utilizó el software IRaMuTeQ para apoyar los siguientes análisis: lexicográfico, nube de palabras, similitud y correspondencia. Resultados: Las campañas son útiles para demostrar cómo se gestionan los activos electorales, y el medio adecuado para este fin es la rendición de cuentas. Existe un conflicto de intereses en la relación de agencia analizada, es decir, entre ciudadanos y gobiernos. Es que, para el electorado, corresponde a sus representantes probar el cumplimiento incluso de las promesas, lo cual es justificable en base al principio de que el pueblo detenta el poder. Sucede que, por ley, los agentes políticos sólo están obligados a registrar la información contable y financiera de las campañas electorales. Otro indicio de la disparidad informativa es que los votantes perciben una falta de confiabilidad en los datos de las propias cuentas electorales. Sin embargo, el problema de la calidad de la información proporcionada puede resolverse mediante la conservación de un ambiente político ético, la participación política permanente de los ciudadanos y la acción incisiva de los poderes y órganos constitucionales. Contribuciones del estudio: Investiga cómo la rendición de cuentas electorales es vista por los votantes, quienes son unos de los principales interesados en la veracidad de la información contable y financiera. Define, por tanto, un panorama a partir de la visión de estos usuarios sobre el referido deber, considerado como un mecanismo necesario para la representación política, pero también ideal para garantizar el cumplimiento del plan de gobierno. Se identificó asimetría informativa en el discurso de los participantes cuando puntuaron ciertos problemas para los cuales también indicaron posibles soluciones.   Objetivo: O objetivo do trabalho é analisar os aspectos evidenciados pelos eleitores sobre o dever de prestação de contas eleitorais. Metodologia: Os dados foram coletados em Imperatriz/MA por aplicação de questionário on-line. Ao final, obtiveram-se 329 respostas, que compuseram o corpus textual para a análise lexical. No tratamento dos dados foi empregada uma combinação de abordagens quantitativas e qualitativas. Utilizou-se o software IRaMuTeQ como apoio às seguintes análises: lexicográfica, de nuvem de palavras, de similitude e de correspondência. Resultados: As campanhas são úteis para demonstrar como os patrimônios eleitorais são administrados, e o meio adequado a esse fim é a prestação de contas. Há um conflito de interesses no relacionamento de agência analisado, isto é, entre cidadãos e governantes. É que, para o eleitorado, cabe aos seus representantes comprovar o cumprimento até mesmo das promessas, o que é justificável com base no princípio de que o povo detém o poder. Ocorre que, por lei, os agentes políticos só estão obrigados à escrituração das informações contábil-financeiras de campanha eleitoral. Outro indício da disparidade informacional é que os eleitores percebem uma carência de fidedignidade nos dados das próprias prestações de contas eleitorais. Contudo, o problema da qualidade das informações prestadas pode ser solucionado por meio da conservação de um ambiente político ético, da participação política permanente dos cidadãos e da atuação incisiva dos poderes e órgãos constitucionais. Contribuições do estudo: Investiga como a prestação de contas eleitorais é enxergada pelos eleitores, que são alguns dos principais interessados na exatidão das informações contábil-financeiras. Define, portanto, um panorama baseado na visão desses usuários sobre o referido dever, considerado como um mecanismo necessário à representação política, mas ideal também à garantia do cumprimento do plano de governo. A assimetria informacional foi identificada no discurso dos participantes no momento em que eles pontuaram determinados problemas para os quais também indicaram possíveis soluções. Portal de Periódicos Eletrônicos da UFRN 2022-07-04 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://periodicos.ufrn.br/ambiente/article/view/29397 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 No. 2 (2022): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 2 (2022): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 14 n. 2 (2022): Jul./Dez. 2176-9036 10.21680/2176-9036.2022v14n2 eng https://periodicos.ufrn.br/ambiente/article/view/29397/15878 Copyright (c) 2022 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036 http://creativecommons.org/licenses/by-nc-sa/4.0

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