Use este identificador para citar ou linkar para este item: http://rebacc.crcrj.org.br/handle/123456789/1507
metadata.atena.dc.title: A COMPREENSIBILIDADE DOS CIDADÃOS DE UM MUNICÍPIO GAÚCHO ACERCA DOS DEMONSTRATIVOS DA LEI DE RESPONSABILIDADE FISCAL PUBLICADOS NOS JORNAIS
The understandability of citizens of a town in the state of Rio Grande Do Sul concerning the financial statements of the fiscal responsibility law
metadata.atena.dc.creator: Alessandra Vasconcelos Gallon; Universidade Federal do Ceará
Ronie Trevisan; UFSC
Elisete Dahmer Pfitscher; UFSC
Bernadete Limongi; UFSC
metadata.atena.dc.date.issued: 2014-11-12
metadata.atena.dc.publisher: REVISTA DE CONTABILIDADE DO MESTRADO EM CIÊNCIAS CONTÁBEIS DA UERJ
metadata.atena.dc.description: RESUMOEste estudo tem como objetivo verificar o grau de compreensibilidade geral atribuído pelos cidadãos aosdemonstrativos da Lei de Responsabilidade Fiscal publicados nos jornais pelo Poder Público de ummunicípio gaúcho. No estudo exploratório-descritivo aplicou-se um survey junto a 230 eleitores. Osresultados obtidos revelam que os respondentes atribuíram um nível de compreensibilidade geralrelativamente baixo aos demonstrativos estudados. Constatou-se também que os cidadãos nãoconseguiram identificar nos demonstrativos o que eles se propunham a evidenciar, e consideraramnecessária a inserção de complementos, como notas explicativas, glossários e gráficos, além do ParecerResumido sobre as contas municipais emitido pelo Tribunal de Contas. Conclui-se que os munícipesdemandam informações atreladas ao seu cotidiano e não as de cunho eminentemente técnico-fiscal, comoas evidenciadas pelos demonstrativos analisados.Palavras-chave: Demonstrativos Contábeis; Lei de Responsabilidade Fiscal; Transparência na GestãoPública.ABSTRACTThis study it has as objective to verify the degree of general understandability of citizens concerningthe financial statements of the Brazilian LRF – Fiscal Responsibility Law, which were published in thenewspapers by the Public Power of a town in the State of Rio Grande do Sul. Using an exploratorydescriptiveapproach, a survey was applied to 230 voters. The results obtained revealed that therespondents had a relatively low degree of general understandability regarding the studied statements.It was also verified that the citizens were not able to identify in the statements what they had intendedto, and believe that other components, such as explanatory notes, glossaries and graphs should also beincluded, in addition to the Summarized Report of the town accounts issued by the Court of Auditors.The conclusion is that the research showed that citizens require information linked to their daily livesinstead of highly technical and fiscal information, as shown by the statements that were analyzed.Keywords: Price Strategy, Selling Price Formation, DEA.
This study it has as objective to verify the degree of general understandability of citizens concerning the financial statements of the Brazilian LRF – Fiscal Responsibility Law, which were published in the newspapers by the Public Power of a town in the State of Rio Grande do Sul. Using an exploratorydescriptive approach, a survey was applied to 230 voters. The results obtained revealed that the respondents had a relatively low degree of general understandability regarding the studied statements.It was also verified that the citizens were not able to identify in the statements what they had intended to, and believe that other components, such as explanatory notes, glossaries and graphs should also beincluded, in addition to the Summarized Report of the town accounts issued by the Court of Auditors. The conclusion is that the research showed that citizens require information linked to their daily lives instead of highly technical and fiscal information, as shown by the statements that were analyzed. Keywords: Price Strategy, Selling Price Formation, DEA
metadata.atena.dc.identifier.uri: http://rebacc.crcrj.org.br/handle/123456789/1507
metadata.atena.dc.identifier: http://www.atena.org.br/revista/ojs-2.2.3-06/index.php/UERJ/article/view/1023
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