APPLICABILITY OF THE ACCESS TO INFORMATION LAW IN THE MANAGEMENT AND PUBLIC ACCOUNTS OF MUNICIPALITIES WITH THE HIGHEST DEVELOPMENT INDEX IN THE LIGHT OF THE THEORY OF DISCLOSURE/APLICABILIDADE DA LEI DE ACESSO A INFORMACAO NA GESTAO E CONTAS PUBLICAS DOS MUNICIPIOS COM MAIOR INDICE DE DESENVOLVIMENTO A LUZ DA TEORIA DA DIVULGACAO/APLICABILIDAD DE LA LEY DE ACCESO A LA INFORMACION EN LA GESTION Y CUENTAS PUBLICAS DE LOS MUNICIPIOS CON MAYOR INDICE DE DESARROLLO A LA LUZ DE LA TEORIA DE LA DIVULG

The objective of this study was to analyze the implementation of the Access to Information Law in the municipalities with the highest Firjan Municipal Development Index. The analysis, based on data from the 2023 financial year, addressed four dimensions: basic information on websites, public accounts, public policies, and data accessibility. The method employed in this study involved an analysis of the municipalities' websites to assess compliance with the LAI and the transparency of public accounts. Four dimensions were examined: basic information on websites, public accounts, public policies, and data accessibility. The sample represents 15 municipalities out of a total of 52. The results revealed a variety in adherence to LAI among the municipalities, with Rolim de Moura standing out with the highest score and Teixeiropolis with the lowest score. There was also wide variation in the transparency of public accounts, with specific areas such as spending on corporate cards presenting gaps in information disclosure. The analysis of the results was consistent with the theory of disclosure, suggesting the need for municipalities to improve their transparency practices to meet stakeholder expectations. The study is of interest to society in general with a view to the instrumentalization of social control. Keywords: Accountability; access to information law; transparency; municipal management. O objetivo deste estudo foi analisar a implementacao da Lei de Acesso a Informacao (LAI) nos municipios com maior Indice Firjan de Desenvolvimento Municipal. A analise, realizada com base nos dados do exercicio financeiro de 2023, abordou quatro dimensoes: informacoes basicas nos websites, contas publicas, politicas publicas e acessibilidade dos dados. O metodo empregado neste estudo, envolveu uma analise dos websites dos municipios para avaliar a conformidade com a LAI e a transparencia das contas publicas. Foram examinadas quatro dimensoes: informacoes basicas nos sites, contas publicas, politicas publicas e acessibilidade dos dados. A amostra representa 15 municipios de um total de 52. Os resultados revelaram uma variedade na aderencia a LAI entre os municipios, destacando-se Rolim de Moura com maior pontuacao e Teixeiropolis com pontuacao inferior. Houve tambem uma ampla variacao na transparencia das contas publicas, com areas especificas como gastos em cartoes corporativos apresentando lacunas na divulgacao de informacoes. A analise dos resultados foi consistente com