SOCIAL ACCOUNTING AS A TOOL OF TRANSPARENCY FOR THE PUBLIC MUNICIPAL SECTOR

Abstract

Social responsibility is an intrinsic function of the public sector, in which the main objective is to promote better living conditions for the population through public policies and reporting to society on how resources are applied. However, how the public sector can disclose information in a clear and objective way on how public policies are carried out has so far not been discussed. It is in this sense that the present work discusses a Social Balance proposal for the municipal public sector, as a tool of transparency for their actions. Bibliographical and documental research was used as the methodological procedures for gathering the data, from which the proposal was developed based on the model of Social Balance of the Brazilian Institute of Social and Economic Analyses (IBASE), adapted to the pertinent peculiarities to the budget and the accounting procedures of the public sector. This research is characterized as a descriptive-qualitative. The proposed model makes it possible to know of the effectiveness of the actions executed to the society, respecting, through the transparency and the accountability, the principles of the public administration.