A transparência na contabilidade pública e seu impacto na gestão fiscal e controle social no Brasil: um estudo de caso

Abstract

This study examines how transparency in public accounting influences fiscal management and social control in Brazil. It emphasizes that the clarity and reliability of accounting information are essential to strengthen trust between the government and society, allowing citizens to effectively monitor the use of public resources. The research discusses the main legal frameworks that support transparency, such as the Fiscal Responsibility Law (Complementary Law No. 101/2000) and the Access to Information Law (Law No. 12.527/2011), as well as the importance of the Brazilian Public Sector Accounting Standards (NBCASP) and the convergence with international standards (IPSAS). The study adopts a mixed methodology based on bibliographic and documentary research, complemented by interviews with accounting professionals, in order to identify practical challenges and progress in the disclosure of public data. The results indicate that, although Brazil has advanced in legislation and technology, there are still obstacles related to standardization and the intelligibility of the disclosed information. It concludes that public accounting, when conducted with ethics and transparency, becomes a key instrument for strengthening democratic governance and promoting effective social control.