The Relationship between Accounting Disclosure and the Socioeconomic Characteristics of Municipalities of Paraná

• Autor(a) principal: Santos, Bruna dos
• Data de Publicação: 2022
• Outros Autores: Rodrigues, Leandro Menezes, Scherer, Luciano Marcio, Barros, Claudio Marcelo Edwards
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2894
• topic: Setor Público.; Informações contábeis.; Índice de Divulgação.; Municípios Paranaenses.; Public Sector; Accounting information; Disclosure index; Municipalities of Paraná

Objective: To verify which socioeconomic and political characteristics are associated with the level of disclosure of accounting information, based on the Brazilian Accounting Norms Applied to the Public Sector (NBC TSP). Method: A multiple regression analysis was used to quantitatively approach the problem, from a sample composed of 164 municipalities in Paraná, based on data released in the year 2016. We analyzed a Disclosure Index (hereafter DI) of accounting information, calculated for each municipality obtained from electronic portals, and its relationship with variables representing socioeconomic and political characteristics. Originality/Relevance: An approach using the DI was adopted, based on the premises established by the NBC TSP and MCASP, relating the disclosure of accounting information with the social, political, and economic characteristics of the municipalities of Paraná. Results: We found that none of the municipalities fully complied with the determinations of the NBC TSP and MCASP, with the highest DI of 85% being attained by just three municipalities. GDP per capita had a positive impact on the DI, while reelection and the Midwestern mesoregion of the state had a negative impact. Theoretical/Methodological contributions: We have expanded the discussion of transparency by introducing an approach based on the disclosure index for each municipality and how it is related to social, political, and economic characteristics, which are factors that can influence the speed and direction of reforms.