Transparência governamental e fatores associados no contexto de pandemia por COVID-19: um estudo em municípios brasileiros

Abstract

This study aims to analyze the factors associated with governmental transparency in Brazilian municipalities during the Covid-19 pandemic. In 2020, faced with the declaration of the pandemic, exceptional governmental measures became necessary in order to contribute to the rapid response to the calamitous scenario. An emergency regulatory framework emerged, which, among other actions, relaxed procedures with the aim of expediting public procurement. Consequently, the need for public management control and more adequate transparency mechanisms increased, with no clarity regarding the intervening factors in this process. Twelve hypotheses were proposed, relating the level of municipal public transparency in the context of Covid-19 to institutional, environmental, and epidemiological variables. A stratified random sample of 600 Brazilian municipalities was analyzed, taking into account population size, federative unit, and region. The level of transparency was assessed using the Municipal COVID-19 Public Transparency Index (ITPM-COVID), adapted from Teles et al. (2022), which considers Brazilian legislation (normative dimension) and best transparency practices (social dimension). The validation and adaptation of the index content were carried out through the Delphi technique with experts. This study is of an applied nature, involving a qualiquantitative approach. The statistical analysis included bivariate and multivariate methods, with emphasis on multiple linear regression. The results indicated a low level of transparency, with an average compliance rate of only 39.46%. The legal dimension of the ITPM-COVID was classified as “regular”, while the social dimension was classified as “poor”. Budgetary revenues, intergovernmental transfers for Covid-19 response, fiscal capacity, transparency culture, internal control structure, population, HDI, region, voter participation, Covid-19 cases, and Covid-19 deaths demonstrated significant influence on the levels of the ITPM-COVID. However, electoral mandate and GPD per capita did not show a significant relationship. The regression models used explained 16.1% of the overall ITPM-COVID, 10.3% of the legal dimension, and 20.6% of the social dimension. Based on the results, it was possible to group the sample into two clusters, considering the level of transparency and the characteristics of the investigated factors. In conclusion, one can infer the initial assumption of this research that, overall, there is an association between institutional, environmental, and epidemiological factors and the levels of governmental transparency in Brazilian municipalities during the Covid-19 pandemic.