An analysis on the comprehension of governmental accounting information informed by the Budget Balance Sheet/Uma analise sobre a compreensibilidade das informacoes contabeis governamentais comunicadas pelo Balanco Orcamentario

• Published in: BBR Brazilian business review (Portuguese ed.) 2008-09, Vol.5 (3), p.198
• Main Authors: Miranda, Luiz Carlos, Silva, Alan Jose de Moura, Filho, Jose Francisco Ribeiro, da Silva, Lino Ma
• Format: Article
• Language: Portuguese
• Subjects: Accounting; Analysis; Budget
• ISSN: 1807-734X

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. Keywords: budget balance sheet, comprehension of accounting information, citizenship, public accounts. Este estudo replica, de forma adaptada, os estudos de Kinnersley e Fleischman (2001), Hall Jr. (2001) e Athayde (2002), focando a compreensibilidade das informacoes produzidas pela contabilidade governamental. O objetivo do estudo e avaliar se os cidadaos--principais destinatarios da informacao produzida pela contabilidade governamental--compreendem as informacoes divulgadas nos demonstrativos divulgados pelas entidades publicas. Neste estudo, avalia-se especificamente o Balanco Orcamentario, objetivando testar se esse demonstrativo e escrito numa linguagem compreensivel pelos cidadaos, permitindo que estes acompanhem a execucao orcamentaria. Para tanto, utilizou-se um questionario, acompanhado de um Balanco Orcamentario de uma instituicao governamental, que foi aplicado na Regiao Metropolitana do Recife (PE), junto a cidadaos com nivel educacional acima da media da populacao brasileira. Apos a aplicacao de alguns testes estatisticos adequados para esse tipo de analise (Alfa de Crombach, teste Qui-Quadrado de Pearson e teste de