Banca de QUALIFICAÇÃO: DIEGO ARCANJO CALHEIROS DE MELO

MEASUREMENT OF DISCLOSURE LEVELS IN PORTALS ELECTRONICS IN THE MUNICIPALITIES OF ALAGOAS

Disclosure; Portals Electronics; Municipal Management; Public Policy.

The present work has the main objective of measuring the levels of disclosure of the
electronic portals of the municipalities of the state of Alagoas. In the background, it is
proposed that a public policy be formatted that contains recommendations for good disclosure
practices and an index that allows the monitoring of recommendations. For that, a research
was carried out on the theories of disclosure, agency and governance to situate the problem
and provide a theoretical basis to deal with the subject. Furthermore, research was carried out
in the scientific literature on good disclosure practices and a manual of recommendations was
prepared with a view to improving disclosure. To find out how the current situation is and to
know if the municipalities are advancing, an index was proposed in order to measure the
disclosure of the portals. The population of the study in question are the 102 municipalities of
Alagoas and the extracted data are submitted to descriptive statistics processes with the
objective of tracing the profile of the municipalities of Alagoas. Cluster or grouping analysis
is also used to categorize municipalities according to the characteristics of their sites, with the
objective of evaluating and verifying similarities based on the formulated indicator. Finally,
the technique of analysis of variance (anova) is used in order to validate the clusters. These
statistical procedures were used with the aim of verifying or validating inconsistencies in the
formulation of clusters of municipalities based on preconceived indicators. The software used
to perform the calculations was SPSS version 29.0.