Uma análise de prestações de contas de candidatos majoritários no pleito de 2004 nos municípios da região metropolitana do Recife à luz das características qualitativas da informação contábil / Uma análise de prestações de contas de candidatos majoritários no pleito de 2004 nos municípios da região metropolitana do Recife à luz das características qualitativas da informação contábil

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The Accountancy tries to supply its several users with the useful information that needs to be covered by some characteristics which give quality to the decisions taken. This study aims to proceed a documentary verification to analyze if the information is according to the elected candidates billings and the second chosen to the town councils of the metropolitan region of Pernambuco state in 2004 by showing the qualitative characteristics of the accounting information which must be based on the reliability, timeliness and understandability and constituted on a solid form to these bills judgment. The research used the deductive method with exploration and descriptive goals. The techniques were documentary and bibliographical and the problem approach was qualitative. The documentary analysis and the literature reading allowed to answer the proposed question by concluding that: the reliability characteristic was evaluated under three aspects that give it support: the truthfulness, which was verified concerning the proved documents of the revenues and the expenses that happened during the campaign, did not show in most of the accounts (96%) because these documents were not in files and the information quality was not presented. The completeness was observed through evidences of the employees charges then it pointed most of the processes do not evidence this kind of charge (80%) what makes the information quality compromise. The aptness was not verified in most of the revenues estimated in cash because they do not either apply the legal requirements or the evaluation origin. On the other hand, the cash revenues and the expenses are relevant and follow the legislation. This gives the quality of the information. The analysis of the timeliness was according to the payment time limit that showed a considerable part of the accounts (36%) sent in arrears that restricted the analysis and so the utility of the given information. The understanding covers the suitable information and it was verified from the analysis of the collected resource income statements, the origin and the application resource statements, the trade of goods or services statements and the bank arrangements because the devices are made after the SPCE 2004 and show a fixed standard and facility on reading the given data when they are examined by an accountant. After the facts studied, the information of the examined charges showed the understandability characteristic, but does not render the truthfulness on the majority charges and in some processes, the timeliness is not found. Therefore all characteristics check the information quality and utility, once, the accounting information found on the income statements, the object of the study, does not provide a solid basis to the judgment of the charges.

ASSUNTO(S)

eleições accountancy prestações de contas de campanhas eleitorais the accounting information qualitative characteristics elections contabilidade características qualitativas da informação contábil the income statements of the election campaigns ciencias contabeis

ACESSO AO ARTIGO

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