Análise quantitativa dos gastos em infraestrutura digital e sua influência na qualidade da informação contábil em municípios paulistas

Abstract

This study analyzed the relationship between digital infrastructure expenditures and the quality of accounting information in municipalities of São Paulo, adopting an econometric approach. The results indicate a positive relationship between information technology spending on transparency and the quality of accounting information, showing that municipalities allocating more resources to digital infrastructure tend to present more complete and timely accounting data, ensuring greater reliability for managers, oversight bodies, and society. The findings suggest three main implications. First, the National Treasury Secretariat and the Federal Accounting Council should consider the costs of digital infrastructure in the standardization process; the Courts of Accounts should focus on monitoring the adequacy of digital infrastructure in municipalities; and mayors and managers need to invest in IT systems with proper planning, given the benefits for information quality. This research contributes to the literature by indicating that resources invested in information technology should be strategically allocated, a topic that has been scarcely explored.