PRESENCE OF ACCOUNTING QUALITATIVE CHARECTERISTICS INFORMATION IN CANDIDATES ACCOUNTABILITY BY THE FEDERAL DEPUTY CANDIDATES OF FEDERAL DISTRICT IN 2014 ELECTIONS

Detalhes bibliográficos
Autor(a) principal: Paiva, Gabriel Dias de
Data de Publicação: 2016
Outros Autores: Matos, Eduardo Bona Safe de, Campos, Edmilson Soares
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Brasileira de Contabilidade e Gestão
Texto Completo: https://www.revistas.udesc.br/index.php/reavi/article/view/2316419005072016001
Resumo: One of the Accounting objectives is to ensure the quality information for decision-making of its various users in a useful way, being this a mechanism for which there is transparency in the actions, based on the qualitative characteristic of faithful representation, relevance, understandability, comparability, timeliness and verifiability . Thus, this study seeks to analyze the accountability of candidates for federal deputy for the Federal District in the 2014 elections with respect to these characteristics to examine its transparency. Thus, it is made a prospectus of elections in Brazil, a review of the Brazilian electoral legislation and literature that are listed definitions and discussions made by scholars of the subject. The method used was exploratory and descriptive, it is done using the description of features envisioned with the documentary analysis of digital services delivered to the Superior Electoral Court by applicants. Thus, it was concluded that the qualitative characteristics are hampered by a lack of important information that can influence the user's decision-making, thereby undermining its transparency.  
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spelling PRESENCE OF ACCOUNTING QUALITATIVE CHARECTERISTICS INFORMATION IN CANDIDATES ACCOUNTABILITY BY THE FEDERAL DEPUTY CANDIDATES OF FEDERAL DISTRICT IN 2014 ELECTIONSPRESENÇA DAS CARACTERÍSTICAS QUALITATIVAS DA INFORMAÇÃO CONTÁBIL NAS PRESTAÇÕES DE CONTAS DOS CANDIDATOS A DEPUTADO FEDERAL PELO DISTRITO FEDERAL NAS ELEIÇÕES DE 2014Prestação de ContasEleições 2014Características Qualitativas da Informação ContábilInformação ContábilTransparência2014 ElectionsQualitative Characteristics of Accounting InformationAccounting InformationTransparencyRendición de CuentasElecciones 2014Características Cualitativas de la Información ContableInformacion de CuentaTransparenciaOne of the Accounting objectives is to ensure the quality information for decision-making of its various users in a useful way, being this a mechanism for which there is transparency in the actions, based on the qualitative characteristic of faithful representation, relevance, understandability, comparability, timeliness and verifiability . Thus, this study seeks to analyze the accountability of candidates for federal deputy for the Federal District in the 2014 elections with respect to these characteristics to examine its transparency. Thus, it is made a prospectus of elections in Brazil, a review of the Brazilian electoral legislation and literature that are listed definitions and discussions made by scholars of the subject. The method used was exploratory and descriptive, it is done using the description of features envisioned with the documentary analysis of digital services delivered to the Superior Electoral Court by applicants. Thus, it was concluded that the qualitative characteristics are hampered by a lack of important information that can influence the user's decision-making, thereby undermining its transparency.  A contabilidade objetiva fornecer informações de qualidade para a tomada de decisão dos seus diversos usuários de forma útil, sendo esse um mecanismo para a que haja transparência nas ações, com base nas características qualitativas da representação fiel, relevância, compreensibilidade, comparabilidade, verificabilidade e tempestividade. Dessa forma, o presente estudo busca analisar as prestações de contas dos candidatos a deputado federal pelo Distrito Federal nas eleições de 2014 com relação a essas características para examinar, assim, sua transparência. Para tanto, a pesquisa caracteriza-se como exploratória e descritiva, em que é realizado o uso da descrição de características vislumbradas com a análise documental das prestações digitais entregues ao Tribunal Superior Eleitoral pelos candidatos. Dessa forma, concluiu-se que as características qualitativas são prejudicadas pela falta de informações importantes que podem influenciar na tomada de decisão do usuário, comprometendo assim a transparência das mesmas. Contribui-se para a literatura de accountability e para a melhor análise das prestações por parte da população, sendo esperado um efeito de melhoria da qualidade das prestações de contas a partir dos achados desta pesquisa.Universidade do Estado de Santa Catarina — UDESC2016-06-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://www.revistas.udesc.br/index.php/reavi/article/view/2316419005072016001Revista Brasileira de Contabilidade e Gestão; v. 5 n. 9 (2016); 001-016Revista Brasileira de Contabilidade e Gestão; Vol. 5 No. 9 (2016); 001-016Revista Brasileira de Contabilidade e Gestão; Vol. 5 Núm. 9 (2016); 001-0162764-747110.5965/231641900507reponame:Revista Brasileira de Contabilidade e Gestãoinstname:Universidade do Estado de Santa Catarina (UDESC)instacron:UDESCporhttps://www.revistas.udesc.br/index.php/reavi/article/view/2316419005072016001/5565Copyright (c) 2016 Gabriel Dias de Paiva, Eduardo Bona Safe de Matos, Edmilson Soares Camposhttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessPaiva, Gabriel Dias deMatos, Eduardo Bona Safe deCampos, Edmilson Soares2022-12-02T15:58:23Zoai:ojs.revistas.udesc.br:article/6880Revistahttps://www.revistas.udesc.br/index.php/reavi/indexPUBhttps://www.revistas.udesc.br/index.php/reavi/oairbceg.ceavi@udesc.br || paulo.barth@udesc.br2764-74712764-7471opendoar:2022-12-02T15:58:23Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)false
dc.title.none.fl_str_mv PRESENCE OF ACCOUNTING QUALITATIVE CHARECTERISTICS INFORMATION IN CANDIDATES ACCOUNTABILITY BY THE FEDERAL DEPUTY CANDIDATES OF FEDERAL DISTRICT IN 2014 ELECTIONS
PRESENÇA DAS CARACTERÍSTICAS QUALITATIVAS DA INFORMAÇÃO CONTÁBIL NAS PRESTAÇÕES DE CONTAS DOS CANDIDATOS A DEPUTADO FEDERAL PELO DISTRITO FEDERAL NAS ELEIÇÕES DE 2014
title PRESENCE OF ACCOUNTING QUALITATIVE CHARECTERISTICS INFORMATION IN CANDIDATES ACCOUNTABILITY BY THE FEDERAL DEPUTY CANDIDATES OF FEDERAL DISTRICT IN 2014 ELECTIONS
spellingShingle PRESENCE OF ACCOUNTING QUALITATIVE CHARECTERISTICS INFORMATION IN CANDIDATES ACCOUNTABILITY BY THE FEDERAL DEPUTY CANDIDATES OF FEDERAL DISTRICT IN 2014 ELECTIONS
Paiva, Gabriel Dias de
Prestação de Contas
Eleições 2014
Características Qualitativas da Informação Contábil
Informação Contábil
Transparência
2014 Elections
Qualitative Characteristics of Accounting Information
Accounting Information
Transparency
Rendición de Cuentas
Elecciones 2014
Características Cualitativas de la Información Contable
Informacion de Cuenta
Transparencia
title_short PRESENCE OF ACCOUNTING QUALITATIVE CHARECTERISTICS INFORMATION IN CANDIDATES ACCOUNTABILITY BY THE FEDERAL DEPUTY CANDIDATES OF FEDERAL DISTRICT IN 2014 ELECTIONS
title_full PRESENCE OF ACCOUNTING QUALITATIVE CHARECTERISTICS INFORMATION IN CANDIDATES ACCOUNTABILITY BY THE FEDERAL DEPUTY CANDIDATES OF FEDERAL DISTRICT IN 2014 ELECTIONS
title_fullStr PRESENCE OF ACCOUNTING QUALITATIVE CHARECTERISTICS INFORMATION IN CANDIDATES ACCOUNTABILITY BY THE FEDERAL DEPUTY CANDIDATES OF FEDERAL DISTRICT IN 2014 ELECTIONS
title_full_unstemmed PRESENCE OF ACCOUNTING QUALITATIVE CHARECTERISTICS INFORMATION IN CANDIDATES ACCOUNTABILITY BY THE FEDERAL DEPUTY CANDIDATES OF FEDERAL DISTRICT IN 2014 ELECTIONS
title_sort PRESENCE OF ACCOUNTING QUALITATIVE CHARECTERISTICS INFORMATION IN CANDIDATES ACCOUNTABILITY BY THE FEDERAL DEPUTY CANDIDATES OF FEDERAL DISTRICT IN 2014 ELECTIONS
author Paiva, Gabriel Dias de
author_facet Paiva, Gabriel Dias de
Matos, Eduardo Bona Safe de
Campos, Edmilson Soares
author_role author
author2 Matos, Eduardo Bona Safe de
Campos, Edmilson Soares
author2_role author
author
dc.contributor.author.fl_str_mv Paiva, Gabriel Dias de
Matos, Eduardo Bona Safe de
Campos, Edmilson Soares
dc.subject.por.fl_str_mv Prestação de Contas
Eleições 2014
Características Qualitativas da Informação Contábil
Informação Contábil
Transparência
2014 Elections
Qualitative Characteristics of Accounting Information
Accounting Information
Transparency
Rendición de Cuentas
Elecciones 2014
Características Cualitativas de la Información Contable
Informacion de Cuenta
Transparencia
topic Prestação de Contas
Eleições 2014
Características Qualitativas da Informação Contábil
Informação Contábil
Transparência
2014 Elections
Qualitative Characteristics of Accounting Information
Accounting Information
Transparency
Rendición de Cuentas
Elecciones 2014
Características Cualitativas de la Información Contable
Informacion de Cuenta
Transparencia
description One of the Accounting objectives is to ensure the quality information for decision-making of its various users in a useful way, being this a mechanism for which there is transparency in the actions, based on the qualitative characteristic of faithful representation, relevance, understandability, comparability, timeliness and verifiability . Thus, this study seeks to analyze the accountability of candidates for federal deputy for the Federal District in the 2014 elections with respect to these characteristics to examine its transparency. Thus, it is made a prospectus of elections in Brazil, a review of the Brazilian electoral legislation and literature that are listed definitions and discussions made by scholars of the subject. The method used was exploratory and descriptive, it is done using the description of features envisioned with the documentary analysis of digital services delivered to the Superior Electoral Court by applicants. Thus, it was concluded that the qualitative characteristics are hampered by a lack of important information that can influence the user's decision-making, thereby undermining its transparency.  
publishDate 2016
dc.date.none.fl_str_mv 2016-06-30
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://www.revistas.udesc.br/index.php/reavi/article/view/2316419005072016001
url https://www.revistas.udesc.br/index.php/reavi/article/view/2316419005072016001
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.revistas.udesc.br/index.php/reavi/article/view/2316419005072016001/5565
dc.rights.driver.fl_str_mv Copyright (c) 2016 Gabriel Dias de Paiva, Eduardo Bona Safe de Matos, Edmilson Soares Campos
https://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2016 Gabriel Dias de Paiva, Eduardo Bona Safe de Matos, Edmilson Soares Campos
https://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
publisher.none.fl_str_mv Universidade do Estado de Santa Catarina — UDESC
dc.source.none.fl_str_mv Revista Brasileira de Contabilidade e Gestão; v. 5 n. 9 (2016); 001-016
Revista Brasileira de Contabilidade e Gestão; Vol. 5 No. 9 (2016); 001-016
Revista Brasileira de Contabilidade e Gestão; Vol. 5 Núm. 9 (2016); 001-016
2764-7471
10.5965/231641900507
reponame:Revista Brasileira de Contabilidade e Gestão
instname:Universidade do Estado de Santa Catarina (UDESC)
instacron:UDESC
instname_str Universidade do Estado de Santa Catarina (UDESC)
instacron_str UDESC
institution UDESC
reponame_str Revista Brasileira de Contabilidade e Gestão
collection Revista Brasileira de Contabilidade e Gestão
repository.name.fl_str_mv Revista Brasileira de Contabilidade e Gestão - Universidade do Estado de Santa Catarina (UDESC)
repository.mail.fl_str_mv rbceg.ceavi@udesc.br || paulo.barth@udesc.br
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