Public accounting information index: a study in the Brazilian municipalities

• Autor(a) principal: Souza, Fabia Jaiany Viana de
• Data de Publicação: 2016
• Outros Autores: Araújo, Aneide Oliveira, Silva, Maurício Corrêa da
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/2196
• topic: Index; Accounting information; Municipalities.; Índice; Informação contábil; Municípios.

This research aimed at evaluating the levels of disclosure of public financial information from Brazilian municipalities. The methodology consisted qualitative, descriptive and documentary research. The sample selection technique was performed by convenience and corresponded to the 100 most populous municipalities in Brazil, because these municipalities concentrate the largest share of the population (approximately 45% of the total population). The results revealed that São Paulo was the one with the highest score for the analyzed index, with 67,86% of the items published in its site, followed by Victoria (64,29%), Londrina and Porto Alegre (60,71%), Rio de Janeiro (53,57%), Cuiabá and Curitiba (50%) of the practices observed on their sites. In addition, it was identified Belford Roxo as the municipality with the lowest index (7,14%) to disclose its financial information, followed by Juazeiro (10,71%) and Boa Vista (14,30%). It was concluded that the municipalities are not showing in their electronic sites information that enables citizens to learn about the financial management of their municipalities, once it was observed the existence of municipal workers that do not disclose any of the financial statements required by law and, because of that, it is not possible to see in the sites a stimulus for the society to participate in the municipal management.