Cultura informacional na Pró-Reitoria de Administração da UFRN: análise da transparência ativa das informações orçamentárias, financeiras e contábeis

Abstract

Access to public information is a fundamental right of every citizen, and active transparency is one of the primary means of ensuring this right. Active transparency involves the proactive disclosure of public information, without the need for formal requests. One of the strategies to promote it is the Open Data Policy, which encourages the availability of public data in open and freely usable formats. In this context, budgetary, financial, and accounting information stands out in public administration due to its relevance to society. This study aimed to evaluate the relationship between the elements of informational culture at PROAD/UFRN and its contribution to the active transparency of budgetary, financial, and accounting information, with a focus on compliance with the open data policy. Methodologically, this constitutes na applies, qualitative, exploratory, and inductive research study employing case study methodology. Data collection involved bibliographic research, documentary analysis, as well as interviews, analyzed through documentary and content analysis, following Bardin's approach. The theoretical framework development occurred from August 2023 through June 2024, documentary data collection took place from June to October 2024, and interview data was gathered between November 5 and December 3, 2024. The content analysis categorization process yielded these final categories: PDA responsibilities of pro-rectorates and administrative units; information behaviors that enhance the institution's information environment; improvement of staff information behaviors; and identification of the institution's information culture. The results indicate the existence of a culture of active transparency at PROAD/UFRN, although there is potential for strengthening, particularly regarding to inducing the provision of information in open format on the Open Data Portal. Informational behaviors at PROAD were identified that could contribute more significantly to the effectiveness of UFRN's Open Data Policy, but improvements are still needed. There is an informational culture oriented toward active transparency, but this culture can be enhanced in terms of open data itself. It is concluded that it is necessary to strengthen the informational culture at PROAD/UFRN, particularly in promoting the availability of open data, as a way to enhance the effectiveness of active transparency. As a contribution, an intervention is proposed to improve PROAD's informational culture and the active transparency of budgetary, financial, and accounting information in open data format. These recommendations include: suggesting creation of new open datasets; providing step-by-step guidance for generating this data; developing simplified terms for technical concept translation/description; and proposing improvements to strengthen information culture - the latter formulated as a 5W2H action plan.