Qualidade da informação contábil no setor público sob a perspectiva da conformidade: um estudo das capitais brasileiras

Abstract

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.