Utilização do Portal da Transparência do Governo Federal pelos alunos do Curso de Ciências Contábeis - UFRN

Abstract

The question of the correct application of public resources is a constant tool of questioning of Brazilian citizens and much is discussed about the use of public resources in the spheres of Government: Federal, State, District or Municipal. This research aims to analyze the level of access of students of the course of Accounting Sciences of UFRN - Federal University of Rio Grande do Norte to the Transparency Portal of the Federal Government. According to the Law on Access to Information, every citizen has the right to know how the public resources coming from the most diverse types of collection are being used. In this way, the research sought to investigate what information most instigates the interest, students' need, future accountants, look for in the Portal. The methodological approach was carried out through a questionnaire elaborated with information available in the portal and applied in the morning and evening shifts with students from the first to the last period of the course. This research is descriptive in nature with a qualitative and quantitative approach through an analysis of the information collected in the 380 questionnaires applied. The results show that the information available in the most accessed portal were: public servants, public expenditure followed by public revenues and the least accessed option were government payment card expenses.