Análise comparativa da qualidade da informação contábil e fiscal: o caso do estado Amazonas e Estado de Goiás em 2023

Abstract

Objective. This study compared the quality of accounting and tax information of the State of Amazonas in relation to the State of Goiás in the period of 2023. The objective is to analyze the quality of accounting and tax information in the State of Amazonas, comparing them with the State of Goiás and highlighting the main differences. Method. Exploratory research was used with a qualitative approach using government information and bibliographic research of an applied nature. Results. The results found showed that the State of Amazonas had divergences in dimensions I and II of the Siconfi ranking, of which the first deals with information management and the lack of report rectifications was the main reason for the loss of points in dimension I. In dimension II (accounting information), inconsistencies were found according to the Manual of Accounting Applied to the Public Sector (MCASP). Contributions. The following results may bring an improvement in the accounting information of the State of Amazonas, making managers' decision-making more assertive, positively reaching the various stakeholders.