Quality of government accounting and tax information: an extract from Rondônia
Autor(a) principal: | |
---|---|
Data de Publicação: | 2022 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Research, Society and Development |
Texto Completo: | https://rsdjournal.org/index.php/rsd/article/view/27197 |
Resumo: | The present study aimed to analyze the quality of governmental accounting and fiscal information in the State of Rondônia and its municipalities in the Brazilian public sector accounting and fiscal information system (SICONFI) and its relationship with the number of inhabitants and territorial area. An applied research was carried out, using secondary and bibliographic sources, with a qualitative approach, deductive in terms of method and exploratory in terms of purpose. Data collection was carried out on the official website of the National Treasury. Among the results, it was observed that the State of Rondônia occupies the 4th (fourth) place in the ranking of the 27 (twenty-seven) states of the federation, surpassing older states and with a greater population contingent, such as: Rio Grande do Sul, Holy Spirit, among others. Among the best placed municipalities in the state of Rondônia are Santa Luzia d'Oeste, Cerejeiras and Ji-Paraná. In response to the research problem, it was identified that there is no correlation between the quality of the governmental information provided presented in the ranking with the population contingent and the territorial area, such as the state of Rondônia and the municipality of Santa Luzia d'Oeste, which is the 1st (first) in the ranking, despite having a population of only 6,216 (six thousand, two hundred and sixteen inhabitants) and a territorial area of 1,197,796 km² (one million, one hundred and ninety-seven thousand, seven hundred and ninety-seven six square kilometers), smaller than many municipalities that obtained worse rankings. |
id |
UNIFEI_c5b7b251d9b323d93770e04022b7e534 |
---|---|
oai_identifier_str |
oai:ojs.pkp.sfu.ca:article/27197 |
network_acronym_str |
UNIFEI |
network_name_str |
Research, Society and Development |
repository_id_str |
|
spelling |
Quality of government accounting and tax information: an extract from RondôniaCalidad de la información contable y tributaria del gobierno: un extracto de RondôniaQualidade da informação contábil e fiscal governamental: um extrato de RondôniaInformação FiscalInformação Governamental ContábilQualidadeSiconfiRondônia.Tax InformationAccounting Government InformationQualitySiconfiRondônia.Información sobre los impuestosContabilidad Información GubernamentalCalidadSiconfiRondônia.The present study aimed to analyze the quality of governmental accounting and fiscal information in the State of Rondônia and its municipalities in the Brazilian public sector accounting and fiscal information system (SICONFI) and its relationship with the number of inhabitants and territorial area. An applied research was carried out, using secondary and bibliographic sources, with a qualitative approach, deductive in terms of method and exploratory in terms of purpose. Data collection was carried out on the official website of the National Treasury. Among the results, it was observed that the State of Rondônia occupies the 4th (fourth) place in the ranking of the 27 (twenty-seven) states of the federation, surpassing older states and with a greater population contingent, such as: Rio Grande do Sul, Holy Spirit, among others. Among the best placed municipalities in the state of Rondônia are Santa Luzia d'Oeste, Cerejeiras and Ji-Paraná. In response to the research problem, it was identified that there is no correlation between the quality of the governmental information provided presented in the ranking with the population contingent and the territorial area, such as the state of Rondônia and the municipality of Santa Luzia d'Oeste, which is the 1st (first) in the ranking, despite having a population of only 6,216 (six thousand, two hundred and sixteen inhabitants) and a territorial area of 1,197,796 km² (one million, one hundred and ninety-seven thousand, seven hundred and ninety-seven six square kilometers), smaller than many municipalities that obtained worse rankings.El presente estudio tuvo como objetivo analizar la calidad de la información contable y fiscal gubernamental en el Estado de Rondônia y sus municipios en el Sistema de Información Contable y Fiscal del Sector Público Brasileño (SICONFI) y su relación con el número de habitantes y área territorial. Se realizó una investigación aplicada, utilizando fuentes secundarias y bibliográficas, con un enfoque cualitativo, deductivo en cuanto a método y exploratorio en cuanto a finalidad. La recolección de datos se realizó en el sitio web oficial del Tesoro Nacional. Entre los resultados, se observó que el Estado de Rondônia ocupa el 4° (cuarto) lugar en el ranking de los 27 (veintisiete) estados de la federación, superando estados más antiguos y con mayor contingente poblacional, como: Rio Grande do Sul, Espíritu Santo, entre otros. Entre los municipios mejor ubicados del estado de Rondônia se encuentran Santa Luzia d'Oeste, Cerejeiras y Ji-Paraná. En respuesta al problema de investigación, se identificó que no existe correlación entre la calidad de la información gubernamental proporcionada presentada en el ranking con el contingente poblacional y el ámbito territorial, como el estado de Rondônia y el municipio de Santa Luzia d' Oeste, que ocupa el 1° (primero) en el ranking, a pesar de tener una población de solo 6.216 (seis mil doscientos dieciséis habitantes) y una extensión territorial de 1.197.796 km² (un millón ciento noventa y siete mil , setecientos noventa y siete seis kilómetros cuadrados), menor que muchos municipios que obtuvieron peores rankings.O presente estudo teve como objetivo analisar a qualidade da informação contábil e fiscal governamental do Estado de Rondônia e seus municípios junto ao sistema de informações contábeis e fiscal do setor público brasileiro (SICONFI) e sua relação com a quantidade de habitantes e área territorial. Foi realizada uma pesquisa de natureza aplicada, com utilização de fontes secundárias e bibliográficas, com abordagem qualitativa, dedutiva quanto ao método e exploratória no tocante a finalidade. A coleta de dados foi realizada na página eletrônica oficial do Tesouro Nacional. Dentre os resultados observou-se que o Estado de Rondônia ocupa o 4° (quarto) lugar no ranking dos 27 (vinte e sete) estados da federação, superando estados mais antigos e com contingente populacional maior, tais como: Rio Grande do Sul, Espirito Santo, entre outros. Dentre os municípios mais bem colocados do estado de Rondônia figuram Santa Luzia d´Oeste, Cerejeiras e Ji-Paraná. Como resposta ao problema da pesquisa, identificou-se que não há correlação entre a qualidade da informação governamental prestada apresentada no ranking com o contingente populacional e a área territorial, a exemplo do estado de Rondônia e do município de Santa Luzia d´Oeste que é o 1º (primeiro) colocado no ranking, apesar de possuir um contingente populacional de apenas 6.216 (seis mil, duzentos e dezesseis habitantes) e área territorial de 1.197.796 km² (um milhão, cento e noventa e sete mil, setecentos e noventa e seis quilômetros quadrados), menor que muitos municípios que obtiveram piores colocações.Research, Society and Development2022-03-12info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://rsdjournal.org/index.php/rsd/article/view/2719710.33448/rsd-v11i4.27197Research, Society and Development; Vol. 11 No. 4; e11511427197Research, Society and Development; Vol. 11 Núm. 4; e11511427197Research, Society and Development; v. 11 n. 4; e115114271972525-3409reponame:Research, Society and Developmentinstname:Universidade Federal de Itajubá (UNIFEI)instacron:UNIFEIporhttps://rsdjournal.org/index.php/rsd/article/view/27197/23723Copyright (c) 2022 Renilson Marques Pereira; Liliane Maria Nery Andrade; Odirlei Arcangelo Lovo; Eleonice de Fátima Dal Magro; Cleberson Eller Loosehttps://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessPereira, Renilson Marques Andrade, Liliane Maria Nery Lovo, Odirlei ArcangeloMagro, Eleonice de Fátima Dal Loose, Cleberson Eller 2022-03-27T17:17:09Zoai:ojs.pkp.sfu.ca:article/27197Revistahttps://rsdjournal.org/index.php/rsd/indexPUBhttps://rsdjournal.org/index.php/rsd/oairsd.articles@gmail.com2525-34092525-3409opendoar:2024-01-17T09:45:00.646782Research, Society and Development - Universidade Federal de Itajubá (UNIFEI)false |
dc.title.none.fl_str_mv |
Quality of government accounting and tax information: an extract from Rondônia Calidad de la información contable y tributaria del gobierno: un extracto de Rondônia Qualidade da informação contábil e fiscal governamental: um extrato de Rondônia |
title |
Quality of government accounting and tax information: an extract from Rondônia |
spellingShingle |
Quality of government accounting and tax information: an extract from Rondônia Pereira, Renilson Marques Informação Fiscal Informação Governamental Contábil Qualidade Siconfi Rondônia. Tax Information Accounting Government Information Quality Siconfi Rondônia. Información sobre los impuestos Contabilidad Información Gubernamental Calidad Siconfi Rondônia. |
title_short |
Quality of government accounting and tax information: an extract from Rondônia |
title_full |
Quality of government accounting and tax information: an extract from Rondônia |
title_fullStr |
Quality of government accounting and tax information: an extract from Rondônia |
title_full_unstemmed |
Quality of government accounting and tax information: an extract from Rondônia |
title_sort |
Quality of government accounting and tax information: an extract from Rondônia |
author |
Pereira, Renilson Marques |
author_facet |
Pereira, Renilson Marques Andrade, Liliane Maria Nery Lovo, Odirlei Arcangelo Magro, Eleonice de Fátima Dal Loose, Cleberson Eller |
author_role |
author |
author2 |
Andrade, Liliane Maria Nery Lovo, Odirlei Arcangelo Magro, Eleonice de Fátima Dal Loose, Cleberson Eller |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Pereira, Renilson Marques Andrade, Liliane Maria Nery Lovo, Odirlei Arcangelo Magro, Eleonice de Fátima Dal Loose, Cleberson Eller |
dc.subject.por.fl_str_mv |
Informação Fiscal Informação Governamental Contábil Qualidade Siconfi Rondônia. Tax Information Accounting Government Information Quality Siconfi Rondônia. Información sobre los impuestos Contabilidad Información Gubernamental Calidad Siconfi Rondônia. |
topic |
Informação Fiscal Informação Governamental Contábil Qualidade Siconfi Rondônia. Tax Information Accounting Government Information Quality Siconfi Rondônia. Información sobre los impuestos Contabilidad Información Gubernamental Calidad Siconfi Rondônia. |
description |
The present study aimed to analyze the quality of governmental accounting and fiscal information in the State of Rondônia and its municipalities in the Brazilian public sector accounting and fiscal information system (SICONFI) and its relationship with the number of inhabitants and territorial area. An applied research was carried out, using secondary and bibliographic sources, with a qualitative approach, deductive in terms of method and exploratory in terms of purpose. Data collection was carried out on the official website of the National Treasury. Among the results, it was observed that the State of Rondônia occupies the 4th (fourth) place in the ranking of the 27 (twenty-seven) states of the federation, surpassing older states and with a greater population contingent, such as: Rio Grande do Sul, Holy Spirit, among others. Among the best placed municipalities in the state of Rondônia are Santa Luzia d'Oeste, Cerejeiras and Ji-Paraná. In response to the research problem, it was identified that there is no correlation between the quality of the governmental information provided presented in the ranking with the population contingent and the territorial area, such as the state of Rondônia and the municipality of Santa Luzia d'Oeste, which is the 1st (first) in the ranking, despite having a population of only 6,216 (six thousand, two hundred and sixteen inhabitants) and a territorial area of 1,197,796 km² (one million, one hundred and ninety-seven thousand, seven hundred and ninety-seven six square kilometers), smaller than many municipalities that obtained worse rankings. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-03-12 |
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://rsdjournal.org/index.php/rsd/article/view/27197 10.33448/rsd-v11i4.27197 |
url |
https://rsdjournal.org/index.php/rsd/article/view/27197 |
identifier_str_mv |
10.33448/rsd-v11i4.27197 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://rsdjournal.org/index.php/rsd/article/view/27197/23723 |
dc.rights.driver.fl_str_mv |
https://creativecommons.org/licenses/by/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
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 |
Research, Society and Development |
publisher.none.fl_str_mv |
Research, Society and Development |
dc.source.none.fl_str_mv |
Research, Society and Development; Vol. 11 No. 4; e11511427197 Research, Society and Development; Vol. 11 Núm. 4; e11511427197 Research, Society and Development; v. 11 n. 4; e11511427197 2525-3409 reponame:Research, Society and Development instname:Universidade Federal de Itajubá (UNIFEI) instacron:UNIFEI |
instname_str |
Universidade Federal de Itajubá (UNIFEI) |
instacron_str |
UNIFEI |
institution |
UNIFEI |
reponame_str |
Research, Society and Development |
collection |
Research, Society and Development |
repository.name.fl_str_mv |
Research, Society and Development - Universidade Federal de Itajubá (UNIFEI) |
repository.mail.fl_str_mv |
rsd.articles@gmail.com |
_version_ |
1797052763651178496 |