Reflections of the Consistency of the Public Sector's Financial Statements in the Performance of Fiscal Management

Omar Pires Dias () and Aziz Xavier Beiruth ()
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Omar Pires Dias: Fucape Business School, Brazil
Aziz Xavier Beiruth: Fucape Business School, Brazil

New Challenges in Accounting and Finance, 2021, vol. 6, 16-30

Abstract: The main aim of this research is to identify the relation between the level of consistency of public sector accounting information and the fiscal management performance of Rondônia’s municipalities in the period between 2011 and 2015. Referring to the methodology, it was a quantitative research, considering that the object of analysis involves numeric calculations, related to consistency tests of accounting information and the performance of fiscal management, using statistics and having as instrument of data collection the application of ten accounting consistence rules with data extracted directly from the TCE†RO SIGAP system. The results showed that the level of consistency of accounting information was not statistically significant to explain the performance of fiscal management. However, by adopting a subset of more homogeneous consistency rules, it was very close to a reasonable degree of significance for the alternative hypothesis to be safely confirmed.

Keywords: Consistence of Accounting Information; Accounting Public Sector; Fiscal Management Performance; Municipalities of the State of Rondônia (search for similar items in EconPapers)
Date: 2021
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Persistent link: https://EconPapers.repec.org/RePEc:bco:ncafaa::v:6:y:2021:p:16-30

DOI: 10.32038/NCAF.2021.06.02

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