Maturity of the accountability process of social health organisations: evidence from Sao Paulo in Brazil. Issue 7 (2nd October 2020)

• Record Type: Journal Article
• Authors: Figueiredo, Raquel Ferreira Leite; Gomes, Matheus da Costa; Fregonesi, Mariana Simões Ferraz do Amaral; Bonacim, Carlos Alberto Grespan
• Is Part Of: Development in practice. Volume 30:Issue 7(2020)
• Page Start: 923
• Page End: 933
• Publication Date: 2020-10-02
• Subjects: Accountability -- Governance and public policy -- Social sector – Health -- Latin America and the Caribbean; Technical assistance -- Developing countries -- Periodicals; Economic assistance -- Developing countries -- Periodicals; Developing countries -- Economic conditions -- Periodicals; 338.91091724
• DOI: 10.1080/09614524.2020.1746236
• Languages: English
• ISSNs: 0961-4524

Abstract

ABSTRACT: This article evaluates the maturity of the accountability process of social health organisations (SHOs) in the state of Sao Paulo, Brazil, reviewing financial information disclosed by 33 SHOs in 2017 using quantitative analysis. It finds that 16 SHOs did not have accountability maturity, while nine presented low maturity and eight had high maturity. The poor level of maturity through the disclosure of financial information demonstrates the organisations' perceptions of the relative unimportance of transparency in this sector, providing scope for irregularities and non-compliance with management contracts.