Compreensibilidade da informação contábil: influências na coprodução dos Cacs-fundeb em atividades de controle da gestão dos recursos

• Ano de defesa: 2023
• Autor(a) principal: Lima, Fábio de Assis Moreira
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Finanças e Contabilidade; Programa de Pós-Graduação em Ciências Contábeis; UFPB
• Palavras-chave em Português: Ciências contábeis; Controle social; Contábil - Setor público; Fundeb; SIOPE; Demonstrações Contábeis do Setor Público; Compreensibilidade; Social Control; Financial Statements of the Public Sector; Comprehensibility; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/37755

The joint action of government representatives and citizens for the provision of public services can provide relevant results in the search for improved management. This practice was called by the literature “coproduction”. Thus, the objective of the research was to analyze the influence of the comprehensibility of accounting information by the CACS-Fundeb in the control activities of the management of the resources. This study presents the participation of representatives of social councils linked to 32 municipalities in Paraíba. As a research instrument, a questionnaire was applied with the participation of 62 council members and was analyzed using descriptive statistics. In addition, 12 of these council members were interviewed and the transcriptions of the collected data were submitted to content analysis, according to Gibbs (2009). Furthermore, examinations were also carried out to test the reliability of the accounting information presented by the 223 municipalities in Paraíba in the SIOPE system and which must be analyzed by the CACS-Fundeb. Data obtained from SIOPE were compared with data reported to the court of Auditors of the State of Paraíba, through the SAGRES system. The exams identified divergences, not pointed out by the CACS-Fundeb, in 64% of the SIOPE statements referring to the total expenses for the 2021 financial year. The results of the survey revealed that council members have difficulty understanding accounting information, due to the use of technical terms. This situation is also enhanced by the lack of training for counselors to carry out their activities.