CONSISTÊNCIA E CONVERGÊNCIA CONTÁBIL: RELEVANTES PARA TRANSPARÊNCIA NA ADMINISTRAÇÃO PÚBLICA?
DOI:
https://doi.org/10.12662/2359-618xregea.v10i1.p214-225.2021Keywords:
Consistencia Contábil, Convergência Contábil, TransparênciaAbstract
O objetivo desta pesquisa foi identificar a relevância da consistência e da convergência contábil no nível de transparência dos municípios do Estado de Pernambuco. A amostra contou com os 184 municípios do Estado de Pernambuco. O ano analisado foi o de 2015. A análise revelou que é de 42%, em média, a transparência dos municípios pernambucanos em relação à gestão pública. Houve relação positiva e estatisticamente significativa para duas variáveis, o PIB e o tamanho da população, o que indica que, quanto maior for o PIB e a população, mais transparentes são na gestão pública serão os munícipios. Por fim, na ANACOR, os dois índices são independentes (não estão relacionados). Assim, podemos afirmar que não se regista uma relação entre o índice de transparência municipal e o índice de consistência e convergência contábil.
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