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An analysis on the comprehension of governmental accounting information informed by the Budget Balance Sheet

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Author Info

  • Luiz Carlos Miranda

    (Federal University of Pernambuco)

  • Alan José de Moura Silva

    (Court of Auditors of the State of Pernambuco)

  • José Francisco Ribeiro Filho

    (Federal University of Pernambuco)

  • Lino Martins da Silva

    (University of the State of Rio de Janeiro)

Registered author(s):

    Abstract

    This study replicates, in an adapted way, the studies of Kinnersley and Fleischman (2001), Hall Jr. (2001) and Athayde (2002), focusing on the understanding of the information produced by the governmental accounts. The objective of the study is to assess if the citizens – principal recipients of the information produced by governmental accounts – understand the information disclosed in the statements published by the public entities. In this study, it is assessed specifically the Budget Balance Sheet, aimed at testing if this statement is written in a language understandable by citizens, permitting them to follow up on the budget execution. For such, it used a questionnaire, followed up by a Budget Balance Sheet from a governmental institution, which was applied in the Metropolitan Region of Recife (PE), with citizens of an educational level above the average of the Brazilian population. After applying some statistical tests adequate for this type of analysis (Alpha of Crombach, Chi-Square Pearson and Fisher tests), it is concluded that the information produced by the public accounts are not clear for the majority of citizens, regardless of the schooling level. Even among those considered to have a good knowledge of accounts and governmental accounts, the degree of understanding of the reports produced by the public accounts is low.

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    File URL: http://www.bbronline.com.br/public/edicoes/5_3/artigos/@bh3vj@7cc2122010111823.pdf
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    Bibliographic Info

    Article provided by Fucape Business School in its journal Brazilian Business Review.

    Volume (Year): 5 (2008)
    Issue (Month): 3 (September)
    Pages: 198-217

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    Handle: RePEc:bbz:fcpbbr:v:5:y:2008:i:3:p:198-217

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    Postal: Fucape Business School Brazilian Business Review Av. Fernando Ferrari, 1358, Boa Vista CEP 29075-505 Vitória-ES
    Phone: +55 27 4009-4423
    Fax: +55 27 4009-4422
    Web page: http://www.bbronline.com.br/
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    Related research

    Keywords: budget balance sheet; comprehension of accounting information; citizenship; public accounts.;

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