Transparency in Public Management: Application of LAI in the Municipality of Cascavel under the Contingency Theory Approach

Authors

  • Juliano Francisco Baldissera Western Paraná State University image/svg+xml
  • Clovis Fiirst Universidade Reginal de Blumenau
  • Ivan Rafael Defaveri Western Paraná State University image/svg+xml
  • Everton Luiz Folador Western Paraná State University image/svg+xml

DOI:

https://doi.org/10.48075/comsus.v4i1.16227

Abstract

This work aimed to evaluate the actions taken by the municipal public administration of Cascavel to effectively comply with the Law on Access to Information - LAI (Law 12,527 / 2011), regarding active and passive transparency, under a Contingency Theory approach. This study was classified as descriptive, case-study and qualitative, using semi-structured interviews. In addition, the LAI Social Questionnaire (TCE / PR, 2014) published by this Court was used as the basis. The municipality of Cascavel does not fulfill an LAI, is classified in 35º of 69 municipalities of the ranking, presenting a degree of transparency of 28.02%. The Contingency Theory was used to observe its influence on the implementation of LAI. It was observed that the contingency factors, strategy and technology, are more evident in the development of the law. However, it is necessary to observe a reality of each municipality, which seeks a balance between variables, but that is essential for the variables of strategy and strategy.

Author Biographies

  • Juliano Francisco Baldissera, Western Paraná State University
    Mestrando e bolsista da CAPEs do Programa de Pós-Graduação Stricto Sensu em Contabilidade da Unioeste.
  • Clovis Fiirst, Universidade Reginal de Blumenau
    Mestre em Contabilidade do Programa de Pós-Graduação em Ciências Contábeis - PPGCC da FURB
  • Ivan Rafael Defaveri, Western Paraná State University
    Mestrando do Programa de Pós-Graduação Stricto Sensu em Contabilidade da Unioeste.
  • Everton Luiz Folador, Western Paraná State University
    Graduado em Ciências Contábeis pela Unioeste.

Published

14/06/2017

Issue

Section

Artigos

How to Cite

BALDISSERA, Juliano Francisco; FIIRST, Clovis; DEFAVERI, Ivan Rafael; FOLADOR, Everton Luiz. Transparency in Public Management: Application of LAI in the Municipality of Cascavel under the Contingency Theory Approach. Revista Competitividade e Sustentabilidade, [S. l.], v. 4, n. 1, p. 47–62, 2017. DOI: 10.48075/comsus.v4i1.16227. Disponível em: https://e-revista.unioeste.br/index.php/comsus/article/view/16227. Acesso em: 10 oct. 2026.