La disponibilidad de Internet para los Estados Financieros en los Municipios de la Región de Gran Florianópolis durante 2000-2013
Brazilian municipalities are required to prepare and publish financial statements and make them available to everyone through electronic media. Therefore, the objective of this research is to verify whether the municipalities of Greater Florianopolis Region published their financial statements (2000...
| Autor Principal: | Mafra, Guilherme Maciel |
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| Otros Autores: | Platt Neto, Orion Augusto |
| Formato: | Artículo |
| Idioma: | spa |
| Publicado: |
Pontificia Universidad Católica del Perú
2016
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| Materias: | |
| Acceso en línea: |
http://revistas.pucp.edu.pe/index.php/contabilidadyNegocios/article/view/14776/15347 |
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| Sumario: |
Brazilian municipalities are required to prepare and publish financial statements and make them available to everyone through electronic media. Therefore, the objective of this research is to verify whether the municipalities of Greater Florianopolis Region published their financial statements (2000-2013) on internet, these reports were prepared in compliance with Act 4,320/1964 and the Fiscal Responsibility Law (FRL). Checklists were developed to organize the financial statements in the official websites of 22 municipalities. According to the research crite- ria, there was a low level of availability of balance sheets (Act 4,320/1964) and financial statements of the Fiscal Management Report (RGF) and the Summary Report of Budget Execution (RREO). The absence of balance sheets publications was 86.36%, 92.21% for RGF’s financial statements, and 92.86% for the RREO’s financial statements. More than half of the analyzed municipalities did not issued any financial statements on the Internet. |
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