Qualidade das informações contábeis para a promoção da transparência e accountability: um estudo de caso múltiplo nas Universidades Federais do Rio de Janeiro

Abstract

This study aims to evaluate the quality of accounting information in the context of accountability and transparency in higher education institutions (HEIs), with a focus on federal universities in the State of Rio de Janeiro. The research covers accounting information, disclosure practices and quality of information in accordance with the qualitative characteristics established for accounting information, the Brazilian Standards of Technical Accounting Applied to the Public Sector (NBC TSP) and Normative Instruction No. 84/2020, which defines standards for accountability in the federal public administration through the management report in an integrated format, during the period from 2020 to 2023. To collect data, a literature review and document analysis were carried out, using the qualitative characteristics of the accounting information, in addition to the elements and principles for the elaboration of the integrated report. The results indicate that universities that received higher funding scored lower in disclosing information in the integrated report. The study highlights the need for improvement in the categories related to risks, opportunities, perspectives, materiality and reliable representation.