Análise dos determinantes da divulgacão de informações financeiras dos municípios do oeste do Paraná

Abstract

In public administration, the disclosure of financial information is important to reduce the level of information asymmetry, conflict of interest between government and citizens, and to legitimize the actions of elected representatives, as taught by the Theories of the Legitimacy Agency applied to political organizations. The objective of this research is to analyze the determinants of financial information disclosure in the municipalities of western Paraná. Methodologically, this research is characterized as applied, descriptive, documentary, and quantitative, with secondary data from the municipalities of the base year 2018, using descriptive statistics, correlation and linear regression. For this, the study was divided into stages, such as: identifying the Financial Disclosure Index (IDF) of the municipalities based on the NBCASP's and MCASP; verify the theoretical relationship between determinant factors suggested by the size literature (TAM), budget revenues (REC), government transfers (TRANSGOV), municipal income (RENDA), population education (EDUC), financial condition (CONDFIN) and the IDF; and to analyze the influence of the determining factors on the FDI by multiple linear regression. The results suggest that the municipal income variable (RENDA) is statistically significant to explain the IDF variation in the municipalities of western Paranaense, suggesting a linear and positive relationship, that is, the higher the municipal income, the higher the level of information disclosure. Municipal public administration. It was not possible to infer the variables TAM, REC, TRANSGOV, EDUC and CONDFIN. The study contributed to accounting science by empirically assessing financial disclosure in the public sector by applying a scientific index; socially, by checking the factors that generate possible conflicts of agency and information asymmetry between society and the elected government in the theoretical perspectives of agency and legitimacy; and managerially, to public managers, by presenting the status of financial disclosure of their municipalities through the IDF and through factors that may affect the legitimacy of their actions, so that they can take corrective actions in accordance with social welfare.