Influence of the use of information and communication technologies in municipal government accountability - a case study in the Court of Auditors of Bahia's municipalities

Representativeness for Brazilian municipalities as being judicial, economic and social entity in the public administration is relevant regarding both the allocation and the use of resources. Accountability is a must for anyone who uses, collects, saves and manages money, goods and public values. This study attempted, through a single case study, to identify the influence of information and communication technologies in accountability. As a result, we found the following contributions: sending information directly from the town-halls (municipalities) to the Court of Auditors through the internet; reducing errors and eliminating redundancies; accelerating the process; and permission of crossing and comparing data.

accountability of public accounts; information technology; court of auditors