Level of public transparency in federal institutes of education, science and technology before and after the Covid-19 pandemic

Authors

DOI:

https://doi.org/10.5281/zenodo.15019355

Keywords:

Public Transparency. Level of Public Transparency. Federal Institutes of Education. COVID-19.

Abstract

Recent research has aimed to observe, through comparability between two periods—pre- and post-pandemic—the behavior and societal impacts resulting from the COVID-19 pandemic. The objective of this study is to compare the level of transparency of Federal Institutes of Education, Science, and Technology at two distinct moments, pre- and post-COVID-19 pandemic. The sample consists of 38 Federal Institutes (FIs), 2 Federal Centers of Technological Education (CEFETs), and 1 school, Pedro II College. Regarding the methodological procedures, content analysis and descriptive statistical analysis were used to compare the data. As a result, it was identified that the FIs significantly improved their public transparency in the post-pandemic period compared to the pre-pandemic period. The Federal Institute of Alagoas (IFAL), ranked 1st post-pandemic, achieved a remarkable transparency level of 97.5%, compared to its pre-pandemic rate of 53.4%. This research highlighted the importance of public institutions maintaining the timely availability of all government structure information on an ongoing basis. The vast amount of data generated from government portals can offer opportunities for continuous monitoring of various datasets, providing researchers and society with substantial information from collected data, which can potentially mitigate informational asymmetries and enhance social control.

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Author Biographies

Carla Regina Klein, Universidade Federal de Santa Catarina

Doutoranda em Contabilidade no Programa de Pós-Graduação em Contabilidade da Universidade Federal de Santa Catarina - UFSC. Mestre em Contabilidade pela Universidade de Brasília – UnB. Especialista em Contabilidade Pública e Responsabilidade Fiscal pelo Centro Universitário Internacional - UNINTER, graduada em Ciências Contábeis pela Universidade FEEVALE. Contadora do Instituto Federal de Brasília – IFB.

Fabrícia Silva da Rosa, Universidade Federal de Santa Catarina

Professora da Universidade Federal de Santa Catarina – UFSC, atua no Programa de Pós-Graduação em Contabilidade. Mestre e doutora em Engenharia de Produção pela Universidade Federal de Santa Catarina – UFSC, com doutorado sanduíche em contabilidade pela Universitát di Valencia (ES), pós-doutorado em Contabilidade pela UFSC e pós-doutorado em Ciências Econômicas pela Universitá di Macerata (IT).

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Published

2025-03-13

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Vol. 16 No. 50 (2025): Revista Processus de Estudos de Gestão, Jurídicos e Financeiros

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