From the Health Secretary to the Council: analysis of the accountancy reports based on the qualitative characteristics of accounting information

• Autor(a) principal: Gonçalves, Andrea de Oliveira
• Data de Publicação: 2010
• Outros Autores: Gonçalves, Rodrigo de Souza, Lustosa, Paulo Roberto Barbosa, Celestino, Emanoel Carlos
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/34760
• topic: Informações Contábeis; Conselhos de Saúde; Accountability; accounting information; health councils; accountability

The focus of this article is the effectiveness of accounting information as a supportive tool to the execution of the attributions of planning, management and control inherent to the Health Councils. Thus, the article analyses the results of qualitative nature exploratory study (GIL,1999), with regards to the information reported on the accountancy reports of the Health Secretary of the Federal District to the Health Council of the Federal District. The qualitative characteristics necessary to the information designated to the users were based upon Hendriksen and Van Breda(1999), Glautier and Underdown (1994) and Riahi-Belkaoui (2004). Such characteristics allowed the designing of an instrument to evaluate the accounting reports. The data collection was accomplished through the accounting reports presented by the Secretary to the Council on the last quarters of the 2003 and 2006 financial years. The results have shown the necessity of improvement on the contents of the information reports, as well as on the goals and aims established for the following financial period so that the report can have informational usefulness regarding the contribution to the legal attributions inherent to the Health Councils.