Banca de DEFESA: LUIZ HILÁRIO MULATINHO JUNIOR

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : LUIZ HILÁRIO MULATINHO JUNIOR
DATE: 27/08/2025
TIME: 15:00
LOCAL: VIDEOCONFERÊNCIA
TITLE:

QUALITY OF ACCOUNTING INFORMATION IN THE PUBLIC SECTOR: A STUDY OF BRAZILIAN CAPITALS

KEY WORDS:

Quality of information; transparency and compliance; Government financial condition.

 

PAGES: 66
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This research addresses the Quality of Accounting Information (QIC) in the public sector, considering the aspects of transparency, compliance, and informativeness as fundamental to assessing the legitimacy of government accounting information. The Quality of Accounting and Tax Information Indicator (ICF), developed by the National Treasury, is used as a proxy for QIC. The research is structured in two chapters: the first investigates the relationship between accounting and tax compliance and transparency, analyzing its scientific validity from the perspective of legitimacy theory; the second chapter evaluates the statistical relationships between accounting compliance and government financial condition, based on legitimacy theory. A sample of Brazilian capital cities was used, chosen due to their greater data availability and information structure. The research is based on the assumption that transparent and compliant accounting information strengthens public accountability and serves as a tool for public assessment of management.

COMMITTEE MEMBERS:
Presidente - ***.122.311-** - JOSIMAR PIRES DA SILVA - NÃO INFORMADO
Externo à Instituição - PAULO SERGIO ALMEIDA SANTOS - UFMT
Interno - 2814007 - RENATO HENRIQUE GURGEL MOTA