Nociones de Accountability en la reestructuración de la administración pública brasileña (1822 - 1831)

Autores/as

DOI:

https://doi.org/10.26784/issn.1886-1881.21.1.9650

Palabras clave:

Accountability, Reestructuración administrativa, Monarquía, Historia organizacional

Resumen

El presente artículo tiene como objetivo analizar las nociones de accountability, incluyendo los mecanismos de responsabilidade y rendición de cuentas, en el caso de la reestructuración de la administración pública brasileña entre 1822 y 1831. Para ello, se realizó un análisis empírico basado en los informes del Ministerio de Justicia, el Ministerio de Hacienda y los Anales del Congreso brasileño. Los documentos de archivo se encontraban en el Centro de Bibliotecas de Investigación y en la Biblioteca Nacional. Los resultados muestran evidencias de dos modalidades de rendición de cuentas en el primer reinado, jerárquica y horizontal, así como de improbidad e inmoralidad administrativa de los agentes públicos. También indican que la intervención contable logró la rendición de cuentas, ya que la información contable es necesaria para la accountability. Finalmente, el estudio indica que el concepto de accountability no debe ser considerado como un conjunto de procesos peculiarmente modernos en el contexto brasileño.

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Publicado

2024-03-01

Cómo citar

Rodrigues Silva, A., dos Santos Santana, Àleff y Vasconcelos, A. (2024) «Nociones de Accountability en la reestructuración de la administración pública brasileña (1822 - 1831)», De Computis, Revista Española de Historia de la Contabilidad, pp. 1–20. doi: 10.26784/issn.1886-1881.21.1.9650.

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Artículos Doctrinales / Doctrinal Articles