Análise das demonstrações contábeis no processo de tomada de decisão no setor público: um estudo de contadores e gestores das prefeituras municipais da mesorregião oriental do estado do Tocantins

Abstract

Accounting applied to the public sector in Brazil is still going through a transition / adaptation period, seeking to establish itself, since not all points of the International Accounting Standards have been converged, it is still a slow process. However, the financial statements have evolved and are being consolidated due to their ability to represent public assets and their mutations, based on current legislation. The purpose of this study is to verify the use of Financial Statements in the decision-making process in the City Halls of the Eastern Mesoregion of the State of Tocantins, in order to highlight the importance of the analysis of the Financial Statements as an auxiliary tool in the decision-making process, as well as which statements are used, the synergy between accountants and managers during this process and analyzes carried out from the Financial Statements. Research of a basic nature was used, with a quantitative approach, exploratory descriptive, with a quantitative approach, through the application of questionnaires, by the deductive method, through the survey. The main results confirmed the importance of demonstrations as a tool capable of assisting decision makers; that in most municipalities the financial statements are considered and with a high level of use; the most elaborate DCASP in the municipalities is the Budget Balance Sheet, prepared by all respondents, followed by the Financial Balance Sheet, prepared by 86,7% and the Balance Sheet by 66,7%; DFC and DVP are poorly elaborated; most municipalities consider financial and budgetary indicators when making decisions, although they do not always use all the quotients available.