Transparência pública nos conselhos regionais de contabilidade da região nordeste

Abstract

This work had as general objective to verify if the Regional Councils of Accounting are meeting the parameters of the Law No. 12.27/11 through Decree No. 7.724/12. The methodology used in this research regarding its objectives was descriptive; with regard to procedures, is characterized as a bibliographical research; approach to the problem, the study is qualitative. The sample of this study encompasses 9 Regional Councils of Accounting of the Northeastern Region of Brazil. The data collection for the research was carried out in the electronic portals of the CRCs, through a checklist with 17 questions that was elaborated based on articles 7 and 8 of Decree No. 7.724/12. The results of the research showed that the Councils met most of the parameters of Law No. 12,527/11 and its Decree and that all the observed portals obtained between 9 and 13 points, which was considered a satisfactory index of disclosure. The Accounting Councils that obtained the best scores were the CRC-AL, CRC-PE and the CRC-SE tied with 13 points, and the lowest score was the CRC-PI with 11 points. t was concluded that despite meeting most of the requirements, CRCs failed to meet some important requirements such as accessibility that was not met in any of the electronic portals, and that transparency in the electronic portals of the Regional Accounting Councils has much to do with CRCs should seek to fully meet the LAI.