GOVERNMENTAL ACCOUNTING AND MANAGERIAL INFORMATION SYSTEMS OF THE BRAZILIAN FEDERAL GOVERNMENT AS INSTRUMENTS OF SOCIAL CONTROL: AVAILABILITY OF BUDGETARY AND FINANCIAL INFORMATION ON THE INTERNET

Abstract

This paper presents an evaluation of the possibilities for social control furnished by the publication of information on the Internet generated by Government Accounting and dealt with by information systems of the Brazilian federal government in budgetary and financial planning, execution and control. This article presents an analysis of computerized systems used by the government to manage of accounting information, as well as to help in the planning, execution and monitoring of public income and expenses. Interactions between the various and the possibilities of direct access to information from the Federal Government's databases on the Internet that are available to citizens are also demonstrated. This research may be characterized as descriptive and exploratory, based on documents and observations of Federal Government agencies responsible for the systems focused on in the study. The results of the survey show that access to the complex systems that manage that information is nowadays restricted to government agencies. However, after migration from the original systems, information is largely available to society, through the use of the computerized resources of the World Wide Web. Keywords: Information systems. Budgetary and financial execution. Federal Government.