Performance of brazilian municipalities in the ranking dimensions of the quality of accounting and fiscal information and the perception of accounting professionals on the topic
DOI:
https://doi.org/10.21680/2176-9036.2024v16n2ID32066Keywords:
qualidade da informação contábil, municípios, ranking, sistema de informaçõesAbstract
Purpose: Analyze the performance of Brazilian municipalities in the dimensions of the Accounting and Fiscal Information Quality Ranking in Siconfi (Ranking) and evaluate the perception of accounting professionals on the topic.
Methodology: To analyze the performance of municipalities in the Ranking dimensions, data was collected on the website of the National Treasury Secretariat (https://www.tesourotransparente.gov.br/visualizacao/Ranking-da-qualidade-da-informacao-contabil- e-fiscal-state) relating to the years 2020 to 2023. To evaluate the perception of municipal accounting professionals on the topic, a structured questionnaire was applied with four questions, designed with the aim of capturing the perception of these professionals about the existence of the Ranking, the their knowledge of data relating to the municipalities in which they worked and any measures taken by the municipality to improve the score given by the STN. The Municipalities were contacted by the Call Center team of the National Confederation of Municipalities, duly instructed by the research team.
Results: The research shows that Dimension IV (which compares the Declaration of Annual Accounts, the Accounting Balances Matrix and reports from the Fiscal Responsibility Law) presented the lowest percentage of correct answers in the three-year period, revealing problems in the consistency of this data when the information between different reports are compared. With the completion of the questionnaire, it was found that 40% of respondents were unaware of the Ranking and even among those who did not know it, 46% did not take actions to improve the municipality's placement in the Ranking, revealing the lack of interest of professionals or municipal managers about its importance in the context of accounting information quality indicators.
Contributions of the Study: This article indicates the need to expand empirical research on the quality of municipal accounting data, seeking to improve the questions presented in the questionnaire, for example, by adding items that evaluate the improvement in the accounting system.
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