Titre:	Ensaios sobre legibilidade das prestações de contas e de relatórios de auditoria e seus impactos no processo de accontability no setor público do Brasil
Auteur(s):	Caldas, Olavo Venturim
Orientador(es)::	Freire, Fátima de Souza
Assunto::	Prestação de contas Accountability Legibilidade Auditoria contábil Demonstração contábil Corrupção
Date de publication:	7-oct-2020
Data de defesa::	25-jui-2020
Référence bibliographique:	CALDAS, Olavo Venturim. Ensaios sobre legibilidade das prestações de contas e de relatórios de auditoria e seus impactos no processo de accontability no setor público do Brasil. 2020. 79 f., il. Tese (Doutorado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2020.
Abstract:	Although the accountability literature has a reasonable development in some aspects, many issues related to the content and the level of readability of the documents that materialize this phenomenon still need to be clarified, especially after the development of new techniques and the increase of computational resources for textual analysis. Thus, this thesis is composed of three essays: The first essay analyzed the determinants of the level of legibility of the rendering of accounts of state federal entities in Brazil. We sought to verify whether fiscal, socioeconomic and structural factors affect the content of the accounts. The level of legibility was measured using the Fog Index method, the number of words and the size of the text of state accounts. The sample consisted of 1,315 documents that were consolidated into 196 accounts, from 2010 to 2018. The documents were processed and analyzed using computational content analysis techniques. It was found that the level of readability is associated with fiscal factors (budget revenue and indebtedness), socioeconomic factors (number of health facilities) and structural factors (total assets) of the states in the sample. The second essay investigated the readability level of the responses of the municipal managers in the inspection reports of the Comptroller General of the Union (CGU). The essay sought to verify whether legibility is affected by the level of corruption, socioeconomic factors and factors related to the political process (election). The study uses the Fog Index method, the number of words and the file size of the excerpts of the manifestations of the municipal managers to measure the level of readability. The level of corruption was measured using keywords that indicate corruption and content analysis techniques. The sample consisted of 587 inspection reports from Brazilian municipalities, from 2011 to 2017. It was found that the level of corruption affects the readability of managers' statements, a fact that can interfere with the accountability process and democracy. The third essay also explores the content of the manifestations of municipal managers in the CGU's inspection reports. From the theory of impression management and textual analysis techniques, details of the managers' arguments were sought to counter the findings of administrative failures or corruption. The sample included 67 inspection reports for the 3rd inspection cycle in 2016. The evidence showed that public managers tend to justify the inspection findings by promises to regularize the identified irregular situation. The issue of corruption was treated marginally in the manifestations of managers.
metadata.dc.description.unidade:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Description:	Tese (doutorado)—Universidade de Brasília, Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas, Departamento de Ciências Contábeis e Atuariais, Programa de Pós-Graduação em Ciências Contábeis, 2020.
metadata.dc.description.ppg:	Programa de Pós-Graduação em Ciências Contábeis
Licença::	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
Collection(s) :	Teses, dissertações e produtos pós-doutorado

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