Divulgação de informação aos empreendedores através das páginas web dos municípios : um estudo aplicado aos municípios de Cabo Verde
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Data
2021
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Este trabalho foi realizado no âmbito da obtenção do grau de Mestrado em
Contabilidade e Fiscalidade, tem como objetivo analisar as páginas web dos municípios de
Cabo Verde para averiguar o nível de divulgação de informação aos empreendedores.
Para contextualização dos dados desta pesquisa que ocorreu durante os meses de maio,
junho e julho de 2020, procedeu-se à análise de conteúdo de todas as páginas web dos onze
municípios que constitui a amostra, para assim analisar quantos dos quarenta e nove itens,
divididos em cinco blocos de análise são divulgados para cada um dos municípios.
No decorrer de todo o estudo e mais concretamente na recolha e registo de dados foi
adotado um sistema de pontuação dicotómica, sendo atribuído o valor de zero (0) se a
informação não constasse da página web e de um (1) se a informação estivesse divulgada,
assinalando assim todos os itens e com ajuda de uma folha de Excel foram apurados os
respetivos cálculos dos índices.
Por fim, o estudo mostra que os municípios de Cabo Verde divulgam 9,56% das
informações aos seus empreendedores através das páginas web, isto dos onze municípios
analisados. Quanto ao tipo de informação divulgada o bloco, informação geral é a mais
divulgado seguido de empreendedor ativo que é o segundo mais divulgado. O bloco menos
divulgado corresponde aos recursos de apoio ao empreendedor. Olhando para o resultado,
conclui-se que os níveis de divulgação são muito baixos, portanto os municípios devem
trabalhar cada vez mais para tornar essa informação acessível e transparente aos seus
empreendedores.
This work was carried out in the context of obtaining the Master's degree in Accounting and Taxation, with the objective of analyzing the web pages of the municipalities of Cape Verde to investigate the level of dissemination of information to entrepreneurs. To contextualize the data of this research that occurred during the months of May, June and July 2020, we analyzed the content of all the web pages of the eleven municipalities that constitutes the sample, in order to analyze how many of the forty-nine items, divided into five blocks of analysis are disclosed to each of the municipalities. In the course of the whole study and more specifically in the collection and recording of data, a dichotomic scoring system was adopted, being assigned the value of zero (0) if the information was not included on the website and one (1) if the information was disclosed, thus marking all items and with the help of an Excel sheet the respective calculations of the indexes were calculated. Finally, the study shows that the municipalities of Cape Verde disclose 9.56% of the information to their entrepreneurs through the web pages, this of the eleven municipalities analyzed. As for the type of information disclosed in the block, general information is the most disclosed followed by active entrepreneur who is the second most disclosed. The less publicized block corresponds to the resources to support the entrepreneur. Looking at the result, it is concluded that the levels of dissemination are very low, so municipalities must work more and more to make this information accessible and transparent to their entrepreneurs.
This work was carried out in the context of obtaining the Master's degree in Accounting and Taxation, with the objective of analyzing the web pages of the municipalities of Cape Verde to investigate the level of dissemination of information to entrepreneurs. To contextualize the data of this research that occurred during the months of May, June and July 2020, we analyzed the content of all the web pages of the eleven municipalities that constitutes the sample, in order to analyze how many of the forty-nine items, divided into five blocks of analysis are disclosed to each of the municipalities. In the course of the whole study and more specifically in the collection and recording of data, a dichotomic scoring system was adopted, being assigned the value of zero (0) if the information was not included on the website and one (1) if the information was disclosed, thus marking all items and with the help of an Excel sheet the respective calculations of the indexes were calculated. Finally, the study shows that the municipalities of Cape Verde disclose 9.56% of the information to their entrepreneurs through the web pages, this of the eleven municipalities analyzed. As for the type of information disclosed in the block, general information is the most disclosed followed by active entrepreneur who is the second most disclosed. The less publicized block corresponds to the resources to support the entrepreneur. Looking at the result, it is concluded that the levels of dissemination are very low, so municipalities must work more and more to make this information accessible and transparent to their entrepreneurs.
Descrição
Orientação: Luísa Cagica Carvalho
Palavras-chave
MESTRADO EM CONTABILIDADE E FISCALIDADE, CONTABILIDADE, EMPREENDEDORISMO, INTERNET, DIFUSÃO DA INFORMAÇÃO, MUNICÍPIOS, CABO VERDE, ACCOUNTING, ENTREPRENEURSHIP, INTERNET, INFORMATION DISSEMINATION, MUNICIPALITIES, CAPE VERDE