A qualidade da informação contábil nas estimativas de impacto orçamentário-financeiro: um estudo de caso no TCE/PI

Abstract

This study addresses the quality of accounting information in the estimation of budgetary and financial impacts. Considering that the public budget is the main instrument for ensuring fiscal balance—one of the pillars of public finance—the quality of the information used in its preparation, execution, and control becomes essential. The objective was to analyze, through a case study conducted at the Court of Accounts of the State of Piauí, how the qualitative characteristics of accounting information influence the formulation of budgetary and financial impact estimates. The results indicated that the assumptions used in the document were directly based on the prerogatives related to the qualitative characteristics of accounting information, which contributed to ensuring information quality and alignment with budgetary principles. The study aims to demonstrate the relevance of consistent accounting information for transparency, reliability, and efficiency in public spending management, especially in the process of preparing budget estimates, encouraging future estimations to adopt the same qualitative standards.