A relevância e utilização da informação contábil na gestão orçamentária e patrimonial dos processos políticos e eleitorais de prefeituras de Minas Gerais

Abstract

The municipalities must provide correct, reliable, timely and reliable information to the users of the accounting information, having as the most relevant user, the society administered by such public entity. Thus, it is necessary for public accounting to generate its information, based on the law, following fundamental accounting principles and not subject to temporary events such as elections and lack of technical knowledge, or subjectively modifying accounting information in electoral periods. Thus, the general objective of this academic article is to highlight the possible effects of the practical application of the International Accounting Standards applied to the public sector, in the electoral and political processes of prefectures of Minas Gerais. As a methodology, the survey data collection method was used, a case study, with data collection using a questionnaire, composed of 15 questions directed to the integration of national and international accounting standards and their use in periods of budget completion and Elections. It was evident from the results analysis that the vast majority (75%) of the respondents use the financial statements comprehensively or in detail, not only for the budget period of approval of the public budget. And no city hall uses the financial statements, only in electoral years, indicating that the financial statements are useful for the management process of public entities throughout the political cycle.