Abstract: This dissertation investigates the level of compliance of the Public Sector Accounting Statements (DCASP) of Brazilian states and the Federal District with the Brazilian Public Sector Accounting Standards (NBCASP) and its relationship with institutional performance in the Ranking of Accounting and Fiscal Information Quality (RQIC) over the period from 2019 to 2024. Grounded in Disclosure Theory, the study is based on the assumption that the quality, standardization, consistency, and disclosure of accounting information reduce information asymmetry, strengthening transparency, accountability, and the credibility of public institutions. The research adopts a quantitative, descriptive, and documentary approach, using data extracted from the consolidated, accounting statements published on the official websites of subnational entities and from the official databases of SICONFI/National Treasury. The level of compliance was measured through a normative checklist consisting of 65 items, developed based on the NBCASP and the Public Sector Accounting Manual (MCASP), whose requirements were coded using a binary system. Based on this coding, a Compliance Index was calculated to express the proportion of normative items effectively met in relation to the total number of applicable items. The statistical techniques employed included descriptive statistics, the Shapiro–Wilk normality test, the Mann–Whitney U test for comparisons between states, Student’s t-test for the RQIC, and Spearman’s correlation to assess the relationship between the central variables. The results revealed heterogeneity in the level of compliance with the NBCASP among the federative units. States such as Rondônia (97%), Bahia (96%), Espírito Santo (95%), and Santa Catarina (95%), among others, presented the highest average levels of compliance during the analyzed period, while other entities, such as Roraima (68%) and Maranhão (62%), recorded lower performance, confirming that normative adherence is a state-specific and asymmetric process. The analysis ...
Processing Request
No Comments.