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标题：UM ESTUDO SOBRE AS EVIDENCIAÇÕES CONTÁBEIS DOS GOVERNOS DO DISTRITO FEDERAL E DOS ESTADOS BRASILEIROS SOB A ÓTICA DA TEORIA DA LEGITIMIDADE E DOS CUSTOS POLÍTICOS
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作者：João Gabriel Nascimento de Araújo ; Umbelina Cravo Teixeira Lagióia ; Tiago de Moura Soeiro 等
期刊名称：Enfoque: Reflexão Contábil
印刷版ISSN：1984-882X
出版年度：2017
卷号：36
期号：1
页码：85-104
语种：Portuguese
出版社：Universidade Estadual de Maringá
摘要：This study aimed to investigate the adherence from the perspective of the Legitimacy Theory and the hypothesis of Political Costs, the compulsory and voluntary accounting disclosures that the governments of Brazilian states plus the Federal District provide on its website. Based on works developed by Beuren and Söthe (2009), Avelino et al. (2010), Araújo et al. (2014), and Araújo, Miranda and Lagióia (2015), we did a documental study, qualitative, and content analysis-based which evaluate the mandatory information disclosure established by law; what types of voluntary disclosures disclosed; the level of voluntary and compulsory disclosure, as Hendriksen and Van Breda (1999), as adequate, fair and complete; we categorized attributes of disclosures taking as a basis for this qualitative characteristics of the information contained in the Standard Conceptual Basic (R1). It was concluded that most of the state governments and the Federal District do not feel potentially threatened in their legitimacy in society, considering the political cost of increasing the levels and quality of disclosures compared with the loss of legitimacy.