Disclosure Index of asset accounting procedures in the public sector: An analysis of the municipalities of the State of Espírito Santo
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Data de Publicação: | 2022 |
Tipo de documento: | Artigo |
Idioma: | por eng |
Título da fonte: | Revista Catarinense da Ciência Contábil (Online) |
Texto Completo: | https://revista.crcsc.org.br/index.php/CRCSC/article/view/3327 |
Resumo: | The objective of this study was to determine the level of disclosure of asset accounting procedures in the public sector of municipalities in the State of Espirito Santo from the perspective of analysis of the variables internal control, municipal development, population and budget revenues. Quantitative analysis methods are used in this research, such as descriptive statistics and multiple linear regression. It was found that the mean of the Disclosure of Assets Accounting Procedures Index achieved by the analyzed municipalities was 55.19%. This index suggests that the efforts made by the municipalities to meet the requirements of the regulatory agencies is still limited. The results showed that: i) the variables internal control and population were not statistically significant for the model; ii) the variables education and budget revenues showed a positive relationship with the disclosure index, indicating that municipalities with better educational levels and higher revenues tend to have higher disclosure levels. Finally, the evidence of this research contributes to the analysis of the disclosure index and its determinants, as well as to the understanding of the process of harmonization of public sector accounting to international standards in municipalities of the State of Espirito Santo. |
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Disclosure Index of asset accounting procedures in the public sector: An analysis of the municipalities of the State of Espírito SantoÍndice de Disclosure dos procedimentos contábeis patrimoniais no Setor Público: uma análise dos municípios do Estado do Espírito SantoDisclosure IndexIPSASAssets Accounting ProceduresExplanatory VariablesÍndice de DisclosureIPSASProcedimentos Contábeis PatrimoniaisVariáveis ExplicativasThe objective of this study was to determine the level of disclosure of asset accounting procedures in the public sector of municipalities in the State of Espirito Santo from the perspective of analysis of the variables internal control, municipal development, population and budget revenues. Quantitative analysis methods are used in this research, such as descriptive statistics and multiple linear regression. It was found that the mean of the Disclosure of Assets Accounting Procedures Index achieved by the analyzed municipalities was 55.19%. This index suggests that the efforts made by the municipalities to meet the requirements of the regulatory agencies is still limited. The results showed that: i) the variables internal control and population were not statistically significant for the model; ii) the variables education and budget revenues showed a positive relationship with the disclosure index, indicating that municipalities with better educational levels and higher revenues tend to have higher disclosure levels. Finally, the evidence of this research contributes to the analysis of the disclosure index and its determinants, as well as to the understanding of the process of harmonization of public sector accounting to international standards in municipalities of the State of Espirito Santo.O objetivo deste estudo foi determinar o nível de disclosure dos procedimentos contábeis patrimoniais no setor público de municípios do Estado do Espírito Santo sob a perspectiva de analisar as variáveis controle interno, desenvolvimento municipal, população e receitas orçamentárias. Métodos de análise quantitativa são usados nesta pesquisa, como estatística descritiva e regressão linear múltipla. Constatou-se que a média do Índice de Disclosure dos Procedimentos Contábeis Patrimoniais alcançada pelos municípios analisados foi de 55,19%. Este índice sugere que os esforços desprendidos pelos municípios em prol do atendimento às exigências dos órgãos normatizadores ainda é limitado. Os resultados mostraram que: i) em relação às variáveis controle interno e população, não foram estatisticamente significativas para o modelo; ii) quanto às variáveis educação e receitas orçamentárias, apresentaram relação positiva com o índice de disclosure, sendo um indicativo de que municípios com melhores índices educacionais e com maior arrecadação têm a tendência de apresentar nível de disclosure mais elevado. Por fim, as evidências desta pesquisa contribuem na análise do índice de disclosure e seus determinantes, bem como para o entendimento do processo de harmonização da contabilidade do setor público às normas internacionais nos municípios capixabas.Conselho Regional de Contabilidade de Santa Catarina2022-11-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfapplication/ziptext/xmlhttps://revista.crcsc.org.br/index.php/CRCSC/article/view/332710.16930/2237-766220223327Revista Catarinense da Ciência Contábil; v. 21 (2022): RCCC; e33272237-76621808-378110.16930/2237-76622022reponame:Revista Catarinense da Ciência Contábil (Online)instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC)instacron:CRCSCporenghttps://revista.crcsc.org.br/index.php/CRCSC/article/view/3327/2459https://revista.crcsc.org.br/index.php/CRCSC/article/view/3327/2460https://revista.crcsc.org.br/index.php/CRCSC/article/view/3327/2461https://revista.crcsc.org.br/index.php/CRCSC/article/view/3327/246210.16930/2237-766220223327110.16930/2237-7662202233272Copyright (c) 2022 Revista Catarinense da Ciência Contábilhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessMata, Rodrigo Santos da 2022-12-01T10:47:48Zoai:ojs.pkp.sfu.ca:article/3327Revistahttp://www.atena.org.br/revista/ojs-2.2.3-06/index.php/crcscPRIhttp://revista.crcsc.org.br/revista/ojs-2.2.3-06/index.php/CRCSC/oai||revista@crcsc.org.br2237-76621808-3781opendoar:2022-12-01T10:47:48Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC)false |
dc.title.none.fl_str_mv |
Disclosure Index of asset accounting procedures in the public sector: An analysis of the municipalities of the State of Espírito Santo Índice de Disclosure dos procedimentos contábeis patrimoniais no Setor Público: uma análise dos municípios do Estado do Espírito Santo |
title |
Disclosure Index of asset accounting procedures in the public sector: An analysis of the municipalities of the State of Espírito Santo |
spellingShingle |
Disclosure Index of asset accounting procedures in the public sector: An analysis of the municipalities of the State of Espírito Santo Mata, Rodrigo Santos da Disclosure Index IPSAS Assets Accounting Procedures Explanatory Variables Índice de Disclosure IPSAS Procedimentos Contábeis Patrimoniais Variáveis Explicativas |
title_short |
Disclosure Index of asset accounting procedures in the public sector: An analysis of the municipalities of the State of Espírito Santo |
title_full |
Disclosure Index of asset accounting procedures in the public sector: An analysis of the municipalities of the State of Espírito Santo |
title_fullStr |
Disclosure Index of asset accounting procedures in the public sector: An analysis of the municipalities of the State of Espírito Santo |
title_full_unstemmed |
Disclosure Index of asset accounting procedures in the public sector: An analysis of the municipalities of the State of Espírito Santo |
title_sort |
Disclosure Index of asset accounting procedures in the public sector: An analysis of the municipalities of the State of Espírito Santo |
author |
Mata, Rodrigo Santos da |
author_facet |
Mata, Rodrigo Santos da |
author_role |
author |
dc.contributor.author.fl_str_mv |
Mata, Rodrigo Santos da |
dc.subject.por.fl_str_mv |
Disclosure Index IPSAS Assets Accounting Procedures Explanatory Variables Índice de Disclosure IPSAS Procedimentos Contábeis Patrimoniais Variáveis Explicativas |
topic |
Disclosure Index IPSAS Assets Accounting Procedures Explanatory Variables Índice de Disclosure IPSAS Procedimentos Contábeis Patrimoniais Variáveis Explicativas |
description |
The objective of this study was to determine the level of disclosure of asset accounting procedures in the public sector of municipalities in the State of Espirito Santo from the perspective of analysis of the variables internal control, municipal development, population and budget revenues. Quantitative analysis methods are used in this research, such as descriptive statistics and multiple linear regression. It was found that the mean of the Disclosure of Assets Accounting Procedures Index achieved by the analyzed municipalities was 55.19%. This index suggests that the efforts made by the municipalities to meet the requirements of the regulatory agencies is still limited. The results showed that: i) the variables internal control and population were not statistically significant for the model; ii) the variables education and budget revenues showed a positive relationship with the disclosure index, indicating that municipalities with better educational levels and higher revenues tend to have higher disclosure levels. Finally, the evidence of this research contributes to the analysis of the disclosure index and its determinants, as well as to the understanding of the process of harmonization of public sector accounting to international standards in municipalities of the State of Espirito Santo. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-11-30 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3327 10.16930/2237-766220223327 |
url |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3327 |
identifier_str_mv |
10.16930/2237-766220223327 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://revista.crcsc.org.br/index.php/CRCSC/article/view/3327/2459 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3327/2460 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3327/2461 https://revista.crcsc.org.br/index.php/CRCSC/article/view/3327/2462 10.16930/2237-7662202233271 10.16930/2237-7662202233272 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Revista Catarinense da Ciência Contábil https://creativecommons.org/licenses/by/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf application/zip text/xml |
dc.publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
publisher.none.fl_str_mv |
Conselho Regional de Contabilidade de Santa Catarina |
dc.source.none.fl_str_mv |
Revista Catarinense da Ciência Contábil; v. 21 (2022): RCCC; e3327 2237-7662 1808-3781 10.16930/2237-76622022 reponame:Revista Catarinense da Ciência Contábil (Online) instname:Conselho Regional de Contabilidade de Santa Catarina (CRCSC) instacron:CRCSC |
instname_str |
Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
instacron_str |
CRCSC |
institution |
CRCSC |
reponame_str |
Revista Catarinense da Ciência Contábil (Online) |
collection |
Revista Catarinense da Ciência Contábil (Online) |
repository.name.fl_str_mv |
Revista Catarinense da Ciência Contábil (Online) - Conselho Regional de Contabilidade de Santa Catarina (CRCSC) |
repository.mail.fl_str_mv |
||revista@crcsc.org.br |
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