Accountability and social participation as determinants of municipal control and management: a qualitative study of entitlement funds

This study presented the determinants of social control in Brazilian municipalities from the point of view of the social responsibility of the municipal councils and institutions involved, considering transparency, legibility in accountability, level of dissemination, technologies, social media and communicative action. For this, a content analysis was carried out based on information on a specific type of collection of rights, with a smaller number of municipalities, through factor analysis of correspondence, dendrogram and interviews with experts to find the determinants of performance in this type of collection with popular participation. The results of the qualitative research show that the most important factors highlighted in the interviews were: the importance of encouraging fundraising, credibility in accountability, orientation to society, collaboration with the structure of entities, dissemination of social programs, support for control bodies, transparency of actions, coordination between social sectors and a culture of solidarity to help those in need. From the point of view of control and social management, the results were: credibility in accountability and orientation to society and the category of collaboration with the structure of the entities.