Transparência ativa: qualidade das informações contábeis divulgadas no Portal de Transparência da Prefeitura de Manaus/AM

Abstract

This research makes a methodological analysis about possible limitations found in the accounting information disclosed in the Transparency Portal of the City Hall of Manaus/AM, from the perspective of information quality. This is a case study that aims to apply the rules set out in the Accounting Standards Applied to the Public Sector, specifically the one that deals with the Conceptual Framework. In this regard, the research aimed to: analyze the quality of accounting information disclosed in the Transparency Portal of the City Hall of Manaus/AM, in fiscal year 2018, from the perspective of the Brazilian Standard of Technical Accounting Applies to the Public Sector - Conceptual Framework. A quantitative and qualitative research was conducted that has as its object the Financial Statements disclosed on the Portal. Considering the theoretical study of the norms, objective criteria were inferred, according to the fundamental characteristics, in order to allow the quantification of the information quality through a complete checklist. This method generated an index capable of assessing the degree of information quality from the evaluation of certain financial statements, having as scope the Executive Power of Manaus-AM, in 2018.