Maturity of the accountability process of social health organisations: evidence from Sao Paulo in Brazil

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.

KEYWORDS:

• Accountability
• Governance and public policy
• Social sector – Health
• Latin America and the Caribbean

Acknowledgements

We acknowledge the financial support from Coordenação de Aperfeiçoamento de Pessoal de Nível Superior – Brasil (CAPES) – Finance Code 001.

Disclosure statement

No potential conflict of interest was reported by the author(s).

Notes on contributors

Raquel Ferreira Leite Figueiredo is a Bachelor of Accounting based at the Ribeirão Preto School of Economics, Administration and Accounting (FEA-RP), University of São Paulo.

Matheus da Costa Gomes is a PhD student of the Graduate Program in Accounting, Ribeirão Preto School of Economics, Administration and Accounting (FEA-RP), University of São Paulo.

Mariana Simões Ferraz do Amaral Fregonesi is a Professor in the Accounting Department, Ribeirão Preto School of Economics, Administration and Accounting (FEA-RP), University of São Paulo.

Carlos Alberto Grespan Bonacim is a Professor in the Accounting Department, Ribeirão Preto School of Economics, Administration and Accounting (FEA-RP), University of São Paulo.

Notes

1 This is available at: www.portaldatransparencia.saude.sp.gov.br.

Additional information

Funding

This work was supported by Coordenação de Aperfeiçoamento de Pessoal de Nível Superior [001].