Government accounting reports for the citizen: a reinterpretation of the general balance sheet for the State of Goiás, Brazil

Authors

DOI:

https://doi.org/10.21680/2176-9036.2025v17n2ID40761

Keywords:

Comprehensibility. Citizen Balance. Social Control. Financial Information. Transparency.

Abstract

Purpose: The objective of this article is to present the reinterpretation process of the General Balance Sheet 2022 for the government of Goiás, a Federative Unit of Brazil located in the Midwest region, based on popular financial reports (PFRs).

Methodology: Based on literature analysis, and in conjunction with the Goiás Department of Finance and the Goiás Department of Social Communication, we reorganized the information in the General Purpose Financial Report (GPFR) into thematic areas, and highlighted the main revenue numbers collected and expenses incurred. We used the Canva® Platform to prepare the Goiás Citizen Balance Sheet 2022 while integrating the essential features of the Popular Financial Reports (PFRs).

Results: The Goiás Citizen Report 2022 was developed to meet society's demands for transparency and accessibility. The financial information in this report, organized into thematic areas and consolidating relevant data, was published by the Goiás State Secretariat of Economy, and was widely distributed throughout the country, which included websites, radio and television.

Study Contributions: Literature describes PFRs as a path to transparency, accessibility and understanding of government financial reports, which can contribute to more effective citizen participation in social control.

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Author Biographies

Diana Vaz de Lima, University of Brasilia - UnB.

Accountant, Master’s degree in Administration (PPGA/UnB), PhD in Accounting Sciences UnB/UFPB/UFRN, with Post-Doctorate Program in Accounting and Controllership by FEARP/USP. Professor at the Accounting and Actuarial Sciences Department and the Professional Postgraduate Program in Public Administration (PGAP/UnB), University of Brasilia.

Karina Evangelista Cruz, Accounting Consulting at Deloitte Touche Tohmatsu Consultores Ltda.

Accounting Sciences graduate from the Accounting and Actuarial Sciences Department, University of Brasilia (UnB). Semi-Senior Analyst in Accounting Consulting at Deloitte Touche Tohmatsu Consultores Ltda

Rafiza Luziani Varão Ribeiro, University of Brasilia - UnB.

Journalist, Master’s degree in Communication and Society (PPGCOM/UnB), PhD in Communication Theories and Technologies (PPGCOM/UnB). Professor at the Department of Journalism, School of Communication, University of Brasilia.

Ricardo Borges de Rezende, Secretariat of Economy and General Accountant of the State of Goiás.

Master’s degree in Accounting Sciences from UNB (2013). Accounting Sciences graduate, Goiás State University (2001). Specialist in Auditing and Government Management (PUC-GO/IPECON - 2004) and Accounting Analysis and Auditing (PUC-GO/CRC-GO - 2005). Finance and Control Manager for Goiás State Government, current Accounting Superintendent of the Secretariat of Economy and General Accountant of the State of Goiás.

Valquíria Andrade de Souza, Administrative Management Assistant at SEFAZGO.

Accountant. Administrative Management Assistant at SEFAZGO. Accounting Sciences Graduate, Salgado de Oliveira University - Centro Universo Goiânia.

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Published

03-07-2025

How to Cite

Lima, D. V. de, Cruz, K. E. ., Ribeiro, R. L. V., Rezende, R. B. de ., & Souza, V. A. de. (2025). Government accounting reports for the citizen: a reinterpretation of the general balance sheet for the State of Goiás, Brazil. REVISTA AMBIENTE CONTÁBIL - Universidade Federal Do Rio Grande Do Norte, 17(2). https://doi.org/10.21680/2176-9036.2025v17n2ID40761

Issue

Vol. 17 No. 2 (2025): Jul./Dez.

Section

Section 7: International (S7)

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