Internet Availability for Financial Statements in the Municipalities of Grande Florianópolis Region. Years 2000 to 2013

Authors

  • Guilherme Maciel Mafra Prefeitura Municipal de Camboriú

    Brasileño, es contador graduado de la carrera de Contabilidad en 2008 y con un posgrado en Control de la Gestión Pública Municipal (2015), ambos títulos emitidos por la Universidad Federal de Santa Catarina (UFSC). De igual modo, ha realizado un posgrado en Contabilidad Pública por la Universidad del Sur de Santa Catarina
    (Unisul). Su experiencia como contador se concentra en sociedades priva- das y es excontador de la Compañía de Desarrollo y Urbanización de Balneário Camboriú. Actualmente, es contador en el Gobierno Municipal del Balneário Camboriú en Santa Catarina, Brasil.
  • Orion Augusto Platt Neto Universidade Federal de Santa Catarina

    Es profesor en el Departamento de Ciencias Contables de la Universidad Federal de Santa Catarina (UFSC). Asimismo, es contador registrado, graduado en Contabilidad (1999), con una maestría en Gestión de Negocios (2002) y un doctorado en Inteligencia Organizacional (2005), ambos por el Programa de Ingeniería de Producción de la UFSC.
    En la actualidad, trabaja en mercados financieros (fondos de pensiones), en Contabilidad Gerencial (en una asociación privada), y, en el servicio público federal, ha ocupado el cargo de contador y auditor.

DOI:

https://doi.org/10.18800/contabilidad.201502.002

Keywords:

Financial Statements on Internet, Public Accounts, Governmental Transparency, Brazilian Municipalities

Abstract

Brazilian municipalities are required to prepare and publish financial statements and make them available to everyone through electronic media. Therefore, the objective of this research is to verify whether the municipalities of Greater Florianopolis Region published their financial statements (2000-2013) on internet, these reports were prepared in compliance with Act 4,320/1964 and the Fiscal Responsibility Law (FRL). Checklists were developed to organize the financial statements in the official websites of 22 municipalities. According to the research crite- ria, there was a low level of availability of balance sheets (Act 4,320/1964) and financial statements of the Fiscal Management Report (RGF) and the Summary Report of Budget Execution (RREO). The absence of balance sheets publications was 86.36%, 92.21% for RGF’s financial statements, and 92.86% for the RREO’s financial statements. More than half of the analyzed municipalities did not issued any financial statements on the Internet.

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Published

2015-03-31

How to Cite

Mafra, G. M., & Platt Neto, O. A. (2015). Internet Availability for Financial Statements in the Municipalities of Grande Florianópolis Region. Years 2000 to 2013. Contabilidad Y Negocios, 10(20), 23–40. https://doi.org/10.18800/contabilidad.201502.002

Issue

Vol. 10 No. 20 (2015)

Section

Current Affairs on Accounting

License

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.