A perceção dos decisores internos locais sobre a adequabilidade do relato financeiro
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The present study aims to understand and explain the different perceptions of internal users
with respect to suitability of municipal financial reporting and to identify improvements of its
content to make it more useful for decision-making.
To achieving the proposed objectives we used qualitative research method, based on
interviews conducted with internal decision-makers responsible for financial area of
municipalities.
The results obtained allow the conclusion that internal decision-makers understand the
current financial reporting as generally adequate to provide useful information. However, they
also consider that the utility of financial reporting could be improved if it integrated new types
of information, such as consolidated information and separated information between assets
that could generate future income and assets that could generate potential public service. It’s
also important to overcome some mismatc
hes, specifically the definition and uniform
designation of economic-financial indicators.
