Conformidade das informações contábeis do SICONFI: uma análise das cidades com maior participação no PIB do estado de Goiás

Abstract

The present work was developed with the objective of analyzing the quality of accounting and tax information of the municipalities with the highest participation in the GDP of the state of Goiás since the creation of the Accounting and Fiscal Information Quality Ranking of SICONFI – STN. This paper seeks to answer the following research problem: Are the municipal public entities of the State of Goiás disclosing accounting information in strict accordance with their users? The research methodology is classified as descriptive, qualitative and documental. The sample of this study consists of the 10 municipalities in the state of Goiás that have the highest GDP according to the last IBGE census. The results show that most of the municipalities had little evolution and the city that obtained the best performance during the analyzed period was Goiânia, with 92% of correct answers and reaching the Bicf score. The municipality of Senador Canedo was the one that evolved the most, going from the Dicf score with 62% of correct answers in 2019, to the Bicf score in 2022 with 91% of correct answers. Next, the cities with the highest average scores over the years were Jataí, Itumbiara, Cristalina, Anápolis and Luziânia. On the other hand, the cities with the most deficiencies were Rio Verde, Catalão and Aparecida de Goiânia.