Legibilidade dos Relatórios de Gestão no Setor Público Brasileiro

Mariana Azevedo Alves; Mariana Pereira Bonfim; CésarAugusto Tibúrcio Silva; José Mauro Madeiros Velôso Soares

doi:10.51341/cgg.v26i2.3016

Authors

Mariana Azevedo Alves Universidade de Brasília (UnB) https://orcid.org/0000-0001-5411-0545
Mariana Pereira Bonfim Universidade Federal Fluminense (UFF-VR) https://orcid.org/0000-0003-2339-0462
CésarAugusto Tibúrcio Silva Universidade de Brasília (UnB) https://orcid.org/0000-0002-5717-9502
José Mauro Madeiros Velôso Soares Universidade Federal Rural da Amazônia (UFRA) https://orcid.org/0000-0002-9277-8316

DOI:

https://doi.org/10.51341/cgg.v26i2.3016

Keywords:

Relato Integrado, Setor Público, Relatório de Gestão, Prestação de Contas, Legibilidade, Integrated Report, Public sector, Management report, Accountability, Readability

Abstract

Objective: Evaluate the readability of the Management Reports of the Brazilian public sector, from the years 2016 to 2019, with the structural change from the adoption of the Integrated Reporting (IR) model, in 2018.

Method: Using the R software, readability was calculated using the Flesch Readability Index of 3,720 reports issued by 930 institutions over the years.

Results: The research data indicated a decrease in the general readability of the Management Reports over the years analyzed, and more expressively in the years between 2017 and 2018. It was also verified that the adoption of the IR, while structuring the Management Report, influenced its conciseness, reducing pages, words, syllables and sentences.

Originality/Relevance: This is the first study that analyzes the readability of reports from all Brazilian public institutions, especially considering the context in which the Integrated Reporting model was adopted.

Theoretical/Methodological contributions: The data indicate that, in the public sector, the IR cannot yet be pointed out, in fact, as an instrument of public governance since it is still deficient in the sense of transparency from the perspective of readability. It is understood, however, that the concept of IR, and, even more, its insertion in the Brazilian public sector, is recent, therefore needing some time to consolidate.

Social/Management Contributions: The study provides a diagnosis to preparers on how reports have been presented, in terms of readability, in comparison with the orientation of being readable, and helps to improve the document as an instrument of social control.

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Author Biographies

Mariana Azevedo Alves, Universidade de Brasília (UnB)

Doutoranda em Ciências Contábeis pela Universidade de Brasília (UnB)

Mestre em Administração Pública pela Universidade Federal Fluminense (UFF-VR)

Mariana Pereira Bonfim, Universidade Federal Fluminense (UFF-VR)

Doutora em Ciências Contábeis pela Universidade de Brasília (UnB)

Professora do departamento de Ciências Contábeis da Universidade Federal Fluminense (UFF-VR)

CésarAugusto Tibúrcio Silva, Universidade de Brasília (UnB)

Doutor em Controladoria e Contabilidade pela Universidade de São Paulo (USP)

Professor do departamento de Ciências Contábeis e Atuariais da Universidade de Brasília (UnB)

José Mauro Madeiros Velôso Soares, Universidade Federal Rural da Amazônia (UFRA)

Doutorando em Ciências Contábeis pela Universidade do Vale do Rio dos Sinos (Unisinos)

Professor do departamento de Ciências Contábeis da Universidade Federal Rural da Amazônia (UFRA)

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