Contabilidade pública: a evidenciação em notas explicativas das informações contábeis provenientes do reconhecimento dos bens de uso comum nos municípios da região metropolitana de São Paulo

Abstract

The Public Accounts Brazilian is headed for the International Convergence of Accounting. This work approaches the study of disclosure of financial information derived from the recognition of common household goods such as bridges, streets, roads, bridges and squares by the public through the explanatory notes. The overall objective was to validate a proposed structure that promotes the note disclosure of accounting information to its users, in support of decision-making process, proper accountability and the necessary support to the instrumentalization of social control. The survey was conducted in two steps: first, the descriptive study by means of literature and documentary and second, the survey questionnaire applied to public accountants of the City of São Paulo Metropolitan Region, composed of 39 municipalities. The sample was defined by non-probabilistic method using an intentional sample, since the intention was to collect data from respondents who represented the opinion of the population. We surveyed the opinions of 33 respondents from 22 municipalities. The data were quantitative treatment. The results indicate that the majority of individuals surveyed agree that the proposed structure presented an explanatory note can be validated as an instrument to promote the disclosure of accounting information to its users, in support of decision-making process, the provision of adequate accounts and the necessary support for the manipulation of social control. However, the minority of subjects that make reservations as to the structure of notes to collaborate with comments that serve as factors that point to the need for improving the structure itself of explanatory notes validated.