A baixa legitimação da informação contábil nos processos de licitação pública
Autor(a) principal: | |
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Data de Publicação: | 2020 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Repositório Institucional da UFU |
Texto Completo: | https://repositorio.ufu.br/handle/123456789/29543 http://doi.org/10.14393/ufu.te.2020.507 |
Resumo: | This research questions whether factors related to regulatory legitimacy are contributing so that stakeholders do not perceive accounting information as an instrument capable of evaluating the economic and financial capacity of companies. To achieve this objective, theoretical discussion, focus group, interviews and document analysis were used as methodological strategies, with the aim of understanding and analyzing the phenomenon from different perspectives. The results showed that in the context of public bids, accounting information, present in the economic and financial qualification stage (QEF), has not been seen as legitimate by information users. The economic and financial qualification stage has proved to be insufficient and unable to certify the company's economic and financial assessment, in order to comply with the contractual object. In general, stakeholders, in the bidding process, use accounting information only as a ceremonial rite. The thesis discusses the preponderance of the principle of Isonomy (wide competition) to the detriment of the principle of Advantage, in which the standard limits the requirement of useful information to the decision-making process in the economic and financial qualification stage. It was also verified the absence of necessary characteristics to the financial information to be useful, as recommended by the Basic Conceptual Framework (CPC-00). These findings demonstrate the low legitimacy of accounting information due to the fact that they differ conceptually from the accounting standards and resolutions of the Federal Accounting Council of Brazil, resulting in loss of relevance of accounting information. It has also been shown that when accounting information is not perceived as legitimate by the actors, the reduction of information asymmetry is impacted. In view of the above, it is suggested that the disclosure of financial statements of companies that claim to be recipientes of public resources is mandatory, that the economic and financial qualification stage is carried out by an accounting professional with the respective opinion and that there is an increase in the sharing of information by companies with federal entities. From a theoretical point of view, this research contributes by indicating that the low perceived legitimacy of accounting information is the factor that contributes to its ceremonial use. From a practical point of view, this research shows that a consistent analysis of the economic and financial qualification stage mitigates the problems of discontinuities in contracts of companies that do not have financial capacity and reduces public losses. This explanation could be used in other studies investigating the use of accounting information. |
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A baixa legitimação da informação contábil nos processos de licitação públicaThe low legitimacy of accounting information in public bidding processesInformação ContábilLegitimidade NormativaCaracterísticas Qualitativas da Informação ContábilLicitações PúblicaAccounting InformationNormative LegitimacyQualitaCharacteristics of Accounting InformationPublic bidsCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISThis research questions whether factors related to regulatory legitimacy are contributing so that stakeholders do not perceive accounting information as an instrument capable of evaluating the economic and financial capacity of companies. To achieve this objective, theoretical discussion, focus group, interviews and document analysis were used as methodological strategies, with the aim of understanding and analyzing the phenomenon from different perspectives. The results showed that in the context of public bids, accounting information, present in the economic and financial qualification stage (QEF), has not been seen as legitimate by information users. The economic and financial qualification stage has proved to be insufficient and unable to certify the company's economic and financial assessment, in order to comply with the contractual object. In general, stakeholders, in the bidding process, use accounting information only as a ceremonial rite. The thesis discusses the preponderance of the principle of Isonomy (wide competition) to the detriment of the principle of Advantage, in which the standard limits the requirement of useful information to the decision-making process in the economic and financial qualification stage. It was also verified the absence of necessary characteristics to the financial information to be useful, as recommended by the Basic Conceptual Framework (CPC-00). These findings demonstrate the low legitimacy of accounting information due to the fact that they differ conceptually from the accounting standards and resolutions of the Federal Accounting Council of Brazil, resulting in loss of relevance of accounting information. It has also been shown that when accounting information is not perceived as legitimate by the actors, the reduction of information asymmetry is impacted. In view of the above, it is suggested that the disclosure of financial statements of companies that claim to be recipientes of public resources is mandatory, that the economic and financial qualification stage is carried out by an accounting professional with the respective opinion and that there is an increase in the sharing of information by companies with federal entities. From a theoretical point of view, this research contributes by indicating that the low perceived legitimacy of accounting information is the factor that contributes to its ceremonial use. From a practical point of view, this research shows that a consistent analysis of the economic and financial qualification stage mitigates the problems of discontinuities in contracts of companies that do not have financial capacity and reduces public losses. This explanation could be used in other studies investigating the use of accounting information.CNPq - Conselho Nacional de Desenvolvimento Científico e TecnológicoTese (Doutorado)A presente pesquisa questiona se fatores relacionados à legitimidade normativa estão contribuindo para que os stakeholders não percebam a informação contábil como instrumento capaz de avaliar a capacidade econômico-financeira das empresas. Para atingir este objetivo, utilizou-se como estratégia metodológica discussão teórica, Focus Group, entrevistas e análise documental, com o objetivo de compreender e analisar olhar o fenômeno sob óticas distintas. Os resultados evidenciaram que no contexto das licitações públicas a informação contábil, presente na etapa de qualificação econômico-financeira (QEF), não tem sido vista como legítima pelos usuários da informação. A etapa de QEF tem se mostrado insuficiente e incapaz de certificar a avaliação econômico-financeira da empresa, de forma a cumprir com o objeto contratual. De modo geral, os stakeholders, no processo de execução das licitações utilizam as informações contábeis apenas como rito cerimonial. A tese discute a preponderância do princípio da Isonomia (ampla concorrência) em detrimento do princípio da Vantajosidade, em que a norma limita a exigência de informações úteis ao processo decisório na etapa de QEF. Também foi verificada a ausência de características necessárias às informações contábeis para que sejam úteis, conforme preconiza a Estrutura Conceitual Básica (CPC-00). Esses achados demonstram a baixa legitimidade da informação contábil pelo fato de se distanciarem conceitualmente das normas de contabilidade e resoluções do Conselho Federal e Contabilidade resultando em perda da relevância da informação contábil. Também se demonstrou que quando a informação contábil não é percebida como legítima pelos atores, a redução da assimetria informacional é impactada. Diante do exposto sugere-se que a divulgação de demonstrações contábeis de empresas que pretendem ser destinatárias de recursos públicos seja obrigatória, que a etapa QEF seja realizada por profissional contábil com a respectiva emissão de parecer e também que haja aumento do compartilhamento de informações das empresas entre os entes federativos. Do ponto de vista teórico, esta pesquisa contribui indicando que a baixa legitimidade percebida da informação contábil é o fator que contribui para sua utilização cerimonial. Do ponto de vista prático, esta pesquisa evidencia que uma análise da etapa de QEF consistente mitiga os problemas de descontinuidades de contratos de empresas que não detém capacidade financeira e consequentemente reduz os prejuízos públicos. Essa explicação poderia ser utilizada em outras pesquisas que investigam o uso da informação contábil.Universidade Federal de UberlândiaBrasilPrograma de Pós-graduação em Ciências ContábeisAzevedo, Ricardo Rocha dehttp://lattes.cnpq.br/8552819482890160Miranda, Gilberto Joséhttp://lattes.cnpq.br/3004130380690632Aquino, André Carlos Busanelli deCruz, Cláudia FerreiraDiniz, Josedilton AlvesAndrade, Maria Elisabeth Moreira CarvalhoRibeiro, Rafael Borges2020-07-23T12:48:29Z2020-07-23T12:48:29Z2020-06-25info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisapplication/pdfRIBEIRO, Rafael Borges. A baixa legitimação da informação contábil nos processos de licitação pública. 2020. 153 f. Tese (Doutorado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2020. DOI http://doi.org/10.14393/ufu.te.2020.507https://repositorio.ufu.br/handle/123456789/29543http://doi.org/10.14393/ufu.te.2020.507porhttp://creativecommons.org/licenses/by-nc-nd/3.0/us/info:eu-repo/semantics/openAccessreponame:Repositório Institucional da UFUinstname:Universidade Federal de Uberlândia (UFU)instacron:UFU2020-07-24T06:18:28Zoai:repositorio.ufu.br:123456789/29543Repositório InstitucionalONGhttp://repositorio.ufu.br/oai/requestdiinf@dirbi.ufu.bropendoar:2020-07-24T06:18:28Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU)false |
dc.title.none.fl_str_mv |
A baixa legitimação da informação contábil nos processos de licitação pública The low legitimacy of accounting information in public bidding processes |
title |
A baixa legitimação da informação contábil nos processos de licitação pública |
spellingShingle |
A baixa legitimação da informação contábil nos processos de licitação pública Ribeiro, Rafael Borges Informação Contábil Legitimidade Normativa Características Qualitativas da Informação Contábil Licitações Pública Accounting Information Normative Legitimacy QualitaCharacteristics of Accounting Information Public bids CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
A baixa legitimação da informação contábil nos processos de licitação pública |
title_full |
A baixa legitimação da informação contábil nos processos de licitação pública |
title_fullStr |
A baixa legitimação da informação contábil nos processos de licitação pública |
title_full_unstemmed |
A baixa legitimação da informação contábil nos processos de licitação pública |
title_sort |
A baixa legitimação da informação contábil nos processos de licitação pública |
author |
Ribeiro, Rafael Borges |
author_facet |
Ribeiro, Rafael Borges |
author_role |
author |
dc.contributor.none.fl_str_mv |
Azevedo, Ricardo Rocha de http://lattes.cnpq.br/8552819482890160 Miranda, Gilberto José http://lattes.cnpq.br/3004130380690632 Aquino, André Carlos Busanelli de Cruz, Cláudia Ferreira Diniz, Josedilton Alves Andrade, Maria Elisabeth Moreira Carvalho |
dc.contributor.author.fl_str_mv |
Ribeiro, Rafael Borges |
dc.subject.por.fl_str_mv |
Informação Contábil Legitimidade Normativa Características Qualitativas da Informação Contábil Licitações Pública Accounting Information Normative Legitimacy QualitaCharacteristics of Accounting Information Public bids CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Informação Contábil Legitimidade Normativa Características Qualitativas da Informação Contábil Licitações Pública Accounting Information Normative Legitimacy QualitaCharacteristics of Accounting Information Public bids CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
This research questions whether factors related to regulatory legitimacy are contributing so that stakeholders do not perceive accounting information as an instrument capable of evaluating the economic and financial capacity of companies. To achieve this objective, theoretical discussion, focus group, interviews and document analysis were used as methodological strategies, with the aim of understanding and analyzing the phenomenon from different perspectives. The results showed that in the context of public bids, accounting information, present in the economic and financial qualification stage (QEF), has not been seen as legitimate by information users. The economic and financial qualification stage has proved to be insufficient and unable to certify the company's economic and financial assessment, in order to comply with the contractual object. In general, stakeholders, in the bidding process, use accounting information only as a ceremonial rite. The thesis discusses the preponderance of the principle of Isonomy (wide competition) to the detriment of the principle of Advantage, in which the standard limits the requirement of useful information to the decision-making process in the economic and financial qualification stage. It was also verified the absence of necessary characteristics to the financial information to be useful, as recommended by the Basic Conceptual Framework (CPC-00). These findings demonstrate the low legitimacy of accounting information due to the fact that they differ conceptually from the accounting standards and resolutions of the Federal Accounting Council of Brazil, resulting in loss of relevance of accounting information. It has also been shown that when accounting information is not perceived as legitimate by the actors, the reduction of information asymmetry is impacted. In view of the above, it is suggested that the disclosure of financial statements of companies that claim to be recipientes of public resources is mandatory, that the economic and financial qualification stage is carried out by an accounting professional with the respective opinion and that there is an increase in the sharing of information by companies with federal entities. From a theoretical point of view, this research contributes by indicating that the low perceived legitimacy of accounting information is the factor that contributes to its ceremonial use. From a practical point of view, this research shows that a consistent analysis of the economic and financial qualification stage mitigates the problems of discontinuities in contracts of companies that do not have financial capacity and reduces public losses. This explanation could be used in other studies investigating the use of accounting information. |
publishDate |
2020 |
dc.date.none.fl_str_mv |
2020-07-23T12:48:29Z 2020-07-23T12:48:29Z 2020-06-25 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
RIBEIRO, Rafael Borges. A baixa legitimação da informação contábil nos processos de licitação pública. 2020. 153 f. Tese (Doutorado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2020. DOI http://doi.org/10.14393/ufu.te.2020.507 https://repositorio.ufu.br/handle/123456789/29543 http://doi.org/10.14393/ufu.te.2020.507 |
identifier_str_mv |
RIBEIRO, Rafael Borges. A baixa legitimação da informação contábil nos processos de licitação pública. 2020. 153 f. Tese (Doutorado em Ciências Contábeis) - Universidade Federal de Uberlândia, Uberlândia, 2020. DOI http://doi.org/10.14393/ufu.te.2020.507 |
url |
https://repositorio.ufu.br/handle/123456789/29543 http://doi.org/10.14393/ufu.te.2020.507 |
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por |
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Universidade Federal de Uberlândia Brasil Programa de Pós-graduação em Ciências Contábeis |
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Universidade Federal de Uberlândia Brasil Programa de Pós-graduação em Ciências Contábeis |
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reponame:Repositório Institucional da UFU instname:Universidade Federal de Uberlândia (UFU) instacron:UFU |
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Repositório Institucional da UFU - Universidade Federal de Uberlândia (UFU) |
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