Evidenciação das notas explicativas dos institutos federais de educação: uma análise da estrutura e suas influências contextuais

Abstract

By disclosing accounting information in the explanatory notes, greater clarity, completeness, and transparency of data are promoted, facilitating a deeper understanding of the entity's equity, budgetary, and financial situation. In this context, this research aims to assess the level of disclosure of the structure of the explanatory notes, as well as to identify the determining variables, considering the 38 Brazilian Federal Institutes of Education, from 2020 to 2024, based on the information published in their General Purpose Accounting Reports. In Chapter 1, a checklist was developed based on NBC TSP 11- Presentation of Financial Statements, to measure the degree of compliance and identify patterns of disclosure in the financial statements throughout the period analyzed. Next, in Chapter 2, economic, social, and institutional variables were tested through panel data analysis with a random effects model to verify their influence on the level of disclosure of explanatory notes. The research is based on the concept of accounting disclosure and the need for standardization and transparency resulting from convergence with international standards. Among its contributions, the study offers an assessment similar to a post-implementation review (PIR) of the application of NBC TSP 11 in Brazil, with an in-depth look at the reality of the public education sector, verifying adherence to accounting procedures and the factors that may influence their disclosure. In Chapter 1, the results show an average compliance level of 61.26%, classified as intermediate, but with high heterogeneity among institutions, indicating that, although there have been advances in some cases, limited practices or practices that do not fully adhere to the standard persist. In Chapter 2, the results showed that institutional size is the main element related to accounting transparency, followed by total assets, revenue, and the number of faculty members, which also showed a significant relationship. These findings indicate that institutions with greater equity, financial, and organizational capacity tend to be better equipped to structure and disclose accounting information more completely.