As normas e a qualidade da informação contábil: um estudo nos municípios da região da AMOSC/SC

Abstract

The public budget consists of formalizing the government's intentions in planning and executing instruments, with the transparency of public information being a way of exercising social control over these actions. In this context, considering that for the consolidation of public accounts it is necessary reliability in the statements, this research determined which checks can be used by municipalities to improve the quality of accounting information sent to the Accounting and Fiscal Information System (SICONFI). We took into account the dimensions of the ranking prepared by the National Treasury Secretariat (STN). Following this theme, we proposed to develop a practical guide that improve the quality of accounting information sent to the Accounting and Tax Information System (SICONFI), through item systematization, which make the dimensions of information quality. It was prepared by the National Treasury Secretariat (STN), comparing the evolution of the score in the ranking of municipalities belonging to the Association of Municipalities of the West of Santa Catarina (AMOSC), in the periods of 2019, 2020 and 2021, and have the best results. The research can be classified as a case study and will have qualitative and quantitative approaches. It is considered a descriptive research, being used to record, analyze and correlate the information researched. The analysis of the elements revealed that dimensions II (Accounting Information) and IV (Accounting Information x Tax Information) were responsible for reducing the general average of the municipalities in the AMOSC region in the years under study. So, we verified that the statement that requires the most attention from those responsible for sending the data is the Annual Accounts Statement (DCA), which serves as a basis for analyzing Dimensions II and IV and also the values reported in the DCA are compared with those sent in the Closing Accounting Matrix and in the Budget Execution Summary Report for the sixth two months of the year.