A amplitude de participação social dos Conselhos de Saúde da Região Centro Oeste como possível fator de incremento da qualidade das prestações de contas das Secretarias Estaduais de Saúde

The discussion of social control permeates many areas, but this research focused in public health in the Midwest region. In this casing, it is pointed that the control of health management expenses should occur through the supervision and control of the Health Councils with regard to accountability reports produced by State Health Departments. However, to attainment cost control there must be social participation of the Councils (instances representing users, health workers, managers and service providers) to compel the manager to show their own actions. Nevertheless, the need of accountability reports are coated by the qualitative aspects of accounting information, in other words, of having a quality that provides better understanding for users. Therefore, this work sought to determine whether from a greater range of social participation would be an increase in the quality of reports. The assessment of social participation amplitude trend was analyzed from the survey instrument made by Silva (1999), based on Rifkin et al. (1989) and DEMO (2001). In addition, there were 27 interviews with State Health Counselors divided between the states of Goiás, Mato Grosso and Mato Grosso do Sul, nine for each state. This work also analyzed the minutes of the plenary meetings to evaluate the historical perspective of creation and formation of the Council until this survey period. Regarding the quality of accounting information, proceeded to the documentary analysis of accountability reports of Health Departments for 2011 to 2013 based on the instrument built by Gonçalves et al. (2010). In general, when analyzing the quality of information considering the disclosed set of variables mandatory and voluntary it was found that managers of Goiás and Mato Grosso met nearly only what is imposed by law, demonstrating, thus, that the participation of the councils was not qualified as to compel the manager to be more transparent about their actions. The absence of voluntary disclosure information reinforces. In Mato Grosso do Sul, in turn, it was observed that due to a greater participation and control environment there is a space that provides an increase in the quality of reports.