TRANSPARENCY AND ACCESS TO ACCOUNTING INFORMATION IN THE MUNICIPALITIES OF THE REGION OF CORNELIO PROCÓPIO - PR IN THE YEAR 2021

Authors

  • Daniele de Arruda Tasca Universidade Estadual do Norte do Paraná- UENP
  • Rogério Mendonça Martins Universidade  Estadual  do  Norte  do  Paraná- UENP
  • José Antônio Marcelino Universidade  Estadual  do  Norte  do  Paraná- UENP

DOI:

https://doi.org/10.51891/rease.v8i10.7357

Keywords:

Public Accounting. Transparency Portal. Accounting Information.

Abstract

: This article sought to verify the performance of the disclosure of the accounting information generated by the Public Accounting of the municipalities in the region of Cornélio Procópio, in the year 2021. . This study is of paramount importance, as more and more public entities are being charged by the federal government and courts of accounts, to account for their information on transparency portals. Were used for the elaboration of this article, the bibliographical research, for the bibliographical revision that was made through theories of some authors; the collection of data to analyze, search for information and investigate the performance in relation to the transparency of accounting information in the municipalities studied. From this study, it is concluded that there is a need for improvement on the part of a few municipalities, as not all of them still have all the information published on electronic portals. On the other hand, the result was somewhat satisfactory, as it was possible to consider that most of them are meeting the requirements efficiently.services of the brand that over the years struggles to survive the current economic situations of the country.

Author Biographies

Daniele de Arruda Tasca, Universidade Estadual do Norte do Paraná- UENP

Bacharel em Ciências Contábeis, Universidade Estadual do Norte do Paraná (UENP). 

Rogério Mendonça Martins, Universidade  Estadual  do  Norte  do  Paraná- UENP

Doutor em Agronomia (Energia na Agricultura) pela Universidade Estadual Paulista Júlio de Mesquita Filho. Docente  da  Universidade  Estadual  do  Norte  do  Paraná (UENP).  

José Antônio Marcelino, Universidade  Estadual  do  Norte  do  Paraná- UENP

Doutor  em  Educação,  Universidad Sek  (USEK-Chile).  Docente  da  Universidade  Estadual  do  Norte  do  Paraná (UENP). 

Published

2022-11-10

How to Cite

Tasca, D. de A. ., Martins, R. M. ., & Marcelino, J. A. . (2022). TRANSPARENCY AND ACCESS TO ACCOUNTING INFORMATION IN THE MUNICIPALITIES OF THE REGION OF CORNELIO PROCÓPIO - PR IN THE YEAR 2021. Revista Ibero-Americana De Humanidades, Ciências E Educação, 8(10), 4040–4051. https://doi.org/10.51891/rease.v8i10.7357