SANTOS, R. C.; http://lattes.cnpq.br/7045332583677099; SANTOS, Raíssa Costa dos.
Resumo:
The transparency is related with the popularization of accounting information, those
essential ones so that the society can supervise the application of public resources.
The objective of this study is to analyze which accounting information, available in
the Accounting Reports on Purpose General, contribute with the transparency in the
municipal public administration of the Brazilian capitals. The used methodology is
predominantly quantitative, but with qualitative aspects subsidized by descriptive
procedures. ARPGs used for that healthy end: Assessment Patrimonial, Assessment
Budget, Assessment Financial, Demonstration of the Patrimonial Variations,
Demonstration of the Cash Flow, Demonstration of the Equity, Summarized Report of
the Budget Execution and Report of the Fiscal Administration. After a study
accomplished on the elements that compose ARPGs were identified the information
of ARPGs that can evidence transparency of the public administration. ARPGs
collected for research belong to the years from 2010 to 2016. An Index of
Transparency of the Public Administration was developed, starting from accounting
information (ITPA-AC) for then to analyze the transparency of the Brazilian capitals. It
was selected some varied suitable with the socioeconomic development of the
municipal districts for the construction of a model of lineal regression that had as
dependent variable ITPA-AC. The results pointed that the general average obtained
at the end of the index reveals a low value in relation to established maximum
punctuation, being then incompatible with the volume of existent resources in the
Brazilian capitals. The capital that presented larger prominence in index was São
Paulo and the one that presented smaller index was Rio Branco. In relation to the
regression model, only the Tax of Illiteracy came as significant independent variable.