Public Transparency at the State University of Amazonas: Analysis of the Annual General Meetings (2021–2024) from the Perspective of Plain Language and the Popular Financial Report
Public Transparency at the State University of Amazonas: Analysis of the Annual General Meetings (2021–2024) from the Perspective of Plain Language and the Popular Financial Report
DOI:
https://doi.org/10.51473/rcmos.v1i2.2025.1755Keywords:
public transparency, simple language, popular financial reportAbstract
This study analyzed public transparency at the State University of Amazonas (UEA) through the evaluation of the Annual Management Reports (AMRs) for the period 2021 to 2024. The central theme is the accessibility of public information and the potential for implementing the Popular Financial Report (PFR) as an instrument of citizen communication. The objective was to verify to what extent the AMRs meet the guidelines of clarity, simple language, active transparency, and communicability foreseen in legislation and specialized literature, producing subsidies for the future development of an institutional PFR. The methodology adopted was Bardin's (2011) content analysis, applied to a corpus composed of the four AMRs. An analytical checklist structured in 15 criteria was used, organized into formal and content dimensions, including executive summary, simple language, indicators, accessibility, feedback mechanisms, and temporal coherence. The research was based on authors such as Filho and Rech (2024), Martins and Lima (2021), Rodrigues, Silva and Vargas (2021), Cappelli, Oliveira and Nunes (2023), Silva and Vitoriano (2020), Yin (2015) and Gil (2018). The results showed that, although the RGAs (General Audit Reports) present technical-administrative consistency, the communication remains predominantly technical, lacking an executive summary, glossary, accessible versions, and citizen-friendly explanations. Only 32% of the criteria were fully met, while 42% were classified as partial. The theoretical implications reinforce the distinction between formal transparency and effective transparency, highlighted by the literature on plain language and popular reporting. The research concludes that UEA (State University of Amazonas) has a solid technical base, but needs to improve its public communication to bring its reports closer to the principles of RFP (Reporting on Public Finance) and strengthen social control.
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