A Compreensibilidade Dos Cidadãos De Um Município Gaúcho Acerca Dos Demonstrativos Da Lei De Responsabilidade Fiscal Publicados Nos Jornais

Content Provider	Semantic Scholar
Author	Gallon, Alessandra Vasconcelos Trevisan, Ronie Pfitscher, Elisete Dahmer Limongi, Bernadete
Copyright Year	2011
Abstract	Resumo RESUMO Este estudo tem como objetivo verificar o grau de compreensibilidade geral atribuido pelos cidadaos aos demonstrativos da Lei de Responsabilidade Fiscal publicados nos jornais pelo Poder Publico de um municipio gaucho. No estudo exploratorio-descritivo aplicou-se um survey junto a 230 eleitores. Os resultados obtidos revelam que os respondentes atribuiram um nivel de compreensibilidade geral relativamente baixo aos demonstrativos estudados. Constatou-se tambem que os cidadaos nao conseguiram identificar nos demonstrativos o que eles se propunham a evidenciar, e consideraram necessaria a insercao de complementos, como notas explicativas, glossarios e graficos, alem do Parecer Resumido sobre as contas municipais emitido pelo Tribunal de Contas. Conclui-se que os municipes demandam informacoes atreladas ao seu cotidiano e nao as de cunho eminentemente tecnico-fiscal, como as evidenciadas pelos demonstrativos analisados. Palavras-chave: Demonstrativos Contabeis; Lei de Responsabilidade Fiscal; Transparencia na Gestao Publica. ABSTRACT This study it has as objective to verify the degree of general understandability of citizens concerning the financial statements of the Brazilian LRF – Fiscal Responsibility Law, which were published in the newspapers by the Public Power of a town in the State of Rio Grande do Sul. Using an exploratorydescriptive approach, a survey was applied to 230 voters. The results obtained revealed that the respondents had a relatively low degree of general understandability regarding the studied statements. It was also verified that the citizens were not able to identify in the statements what they had intended to, and believe that other components, such as explanatory notes, glossaries and graphs should also be included, in addition to the Summarized Report of the town accounts issued by the Court of Auditors. The conclusion is that the research showed that citizens require information linked to their daily lives instead of highly technical and fiscal information, as shown by the statements that were analyzed. Keywords: Price Strategy, Selling Price Formation, DEA.
Starting Page	79
Ending Page	96
Page Count	18
File Format	PDF HTM / HTML
DOI	10.12979/rcmccuerj.v16i1.5480
Alternate Webpage(s)	https://congressousp.fipecafi.org/anais/artigos102010/31.pdf
Alternate Webpage(s)	https://www.e-publicacoes.uerj.br/index.php/rcmccuerj/article/download/5480/3976
Alternate Webpage(s)	https://doi.org/10.12979/rcmccuerj.v16i1.5480
Volume Number	16
Language	English
Access Restriction	Open
Content Type	Text
Resource Type	Article