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

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  • Omar Pires Dias

    (Fucape Business School, Brazil)

  • Aziz Xavier Beiruth

    (Fucape Business School, Brazil)

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.

Suggested Citation

  • Omar Pires Dias & Aziz Xavier Beiruth, 2021. "Reflections of the Consistency of the Public Sector's Financial Statements in the Performance of Fiscal Management," New Challenges in Accounting and Finance, EUROKD, vol. 6, pages 16-30.
    • Handle: RePEc:bco:ncafaa::v:6:y:2021:p:16-30
    DOI: 10.32038/NCAF.2021.06.02
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    References listed on IDEAS

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    1. Engel, Ellen & Hayes, Rachel M. & Wang, Xue, 2003. "CEO turnover and properties of accounting information," Journal of Accounting and Economics, Elsevier, vol. 36(1-3), pages 197-226, December.
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