Relação do nível de divulgação das informações contábeis dos municípios do Paraná com as suas características socioeconômicas

Abstract

Resumo: Esta pesquisa se dispos a verificar quais caracteristicas socioeconomicas e politicas sao determinantes no nivel de evidenciacao das informacoes contabeis dos municipios do Parana de acordo com as mudancas ocasionadas pela adocao das Normas Brasileiras de Contabilidade Aplicadas aos Setor Publico (NBCASP), em consonancia com o processo de convergencia ao padrao internacional de contabilidade publica. A plataforma teorica apresenta a Contabilidade Publica e sua Normatizacao e estudos anteriores envolvendo a adocao de normas contabeis e a transparencia no setor publico, bem como pesquisas que abordam a associacao entre as caracteristicas dos entes publicos e divulgacao. A partir de uma amostra de 164 municipios do estado do Parana, com base nos dados divulgados no exercicio financeiro de 2016, esta investigacao quantitativa e exploratoria, testou a relacao entre o nivel de divulgacao das informacoes contabeis com as suas caracteristicas socioeconomicas. Primeiramente foi apurado o Indice de Divulgacao (ID) para cada um dos municipios, fundamentado nas partes III, IV e V do Manual de Contabilidade Aplicada ao Setor Publico (MCASP), sendo a variavel dependente do estudo. Depois foram levantadas as variaveis independentes: Receita Orcamentaria, Transferencias de recursos da Uniao para os Municipios, Ativo Total, PIB per capita, Indice Firjan de Desenvolvimento Municipal, Taxa de Alfabetizacao, Populacao, Grau de Urbanizacao, dummy para reeleicao em 2016 e outra para identificar a mesorregiao que o municipio pertence. A analise dos dados foi realizada por meio da estatistica descritiva, matriz de correlacao e a regressao linear multipla. A analise descritiva dos dados indica que nenhum dos municipios atendeu em sua totalidade as determinacoes das Normas Brasileiras de Contabilidade Aplicadas ao Setor Publico (NBCASP) e do MCASP e o maior ID foi de 85%, atingido por tres municipios apenas. Com a regressao foi possivel identificar que as variaveis taxa de alfabetizacao, grau de urbanizacao, PIB per capita, Reeleicao e a Mesorregiao Centro Ocidental Paranaense explicam o indice de divulgacao. A taxa de alfabetizacao influencia negativamente o ID; o grau de urbanizacao e o PIB per capita, como ja esperado, tem impacto positivo no indice de divulgacao; a dummy reeleicao confirmou que municipios que tiveram reeleicao no ano de 2016 divulgaram menos informacoes contabeis do que aqueles em que o prefeito nao foi reeleito, e a mesorregiao Centro Ocidental chamou atencao por apresentar um ID baixo. Novas pesquisas sobre divulgacao de informacoes contabeis no setor publico sao essenciais para auxiliar o controle social e a administracoes dos recursos publicos por parte dos gestores. Palavras-chave: Normas Brasileiras de Contabilidade Aplicadas ao Setor Publico, Indice de Divulgacao Informacoes Contabeis, Municipios paranaenses.

Abstract: This research was prepared to verify which socioeconomic and political characteristics are determinant in the level of disclosure of the accounting information of the municipalities of Parana according to the changes caused by the adoption of Brazilian Accounting Standards Applied to the Public Sector (NBCASP), in line with the convergence process to the international standard of public accounting. The theoretical platform presents Public Accounting and its Normatization and previous studies involving the adoption of accounting standards and transparency in the public sector, as well as researches that address the association between the characteristics of public entities and disclosure. From a sample of 164 municipalities in the state of Parana, based on data released in fiscal year 2016, this quantitative and exploratory research tested the relationship between the level of disclosure of accounting information and its socioeconomic characteristics. First, the Disclosure Index (ID) was calculated for each of the municipalities, based on parts III, IV and V of the Manual of Accounting Applied to the Public Sector (MCASP), the dependente variable of the study. Then, the independent variables were: Budgetary Revenue, Transfers of resources to the Municipalities, Total Assets, PIB per capita, Firjan Municipal Development Index, Literacy Rate, Population, Degree of Urbanization, dummy for re-election in 2016 and another for identify the mesoregion that the municipality belongs to. Data analysis was performed using descriptive statistics, correlation matrix and multiple linear regression. The descriptive analysis of the data indicates that none of the municipalities met in full the determinations of Brazilian Accounting Standards Applied to the Public Sector (NBCASP) and the MCASP and the highest ID was 85%, reached by only three municipalities. With the regression it was possible to identify that the variables of literacy rate, degree of urbanization, PIB per capita, Reelection and the mesoregion western center of Parana explain the rate of dissemination. The literacy rate has a negative influence on ID; the degree of urbanization and GDP per capita, as already expected, has a positive impact on the rate of disclosure; the Dummy reelection confirmed that municipalities that had re-election in the year 2016 reported less accounting information than those in which the mayor was not reelected, and the mesoregion western center of Parana called attention for presenting a low ID. New research on disclosure of accounting information in the public sector is essential to assist the social control and administration of public resources by managers. Keywords: Brazilian Accounting Standards Applied to the Public Sector, Disclosure Index Accounting Information, Municipalities of Parana.