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Abstract This research aimed at evaluating the levels of disclosure of public financial information from Brazilian municipalities. The methodology consisted qualitative, descriptive and documentary research. The sample selection technique was performed by convenience and corresponded to the 100 most populous municipalities in Brazil, because these municipalities concentrate the largest share of the population (approximately 45% of the total population). The results revealed that São Paulo was the one with the highest score for the analyzed index, with 67,86% of the items published in its site, followed by Victoria (64,29%), Londrina and Porto Alegre (60,71%), Rio de Janeiro (53,57%), Cuiabá and Curitiba (50%) of the practices observed on their sites. In addition, it was identified Belford Roxo as the municipality with the lowest index (7,14%) to disclose its financial information, followed by Juazeiro (10,71%) and Boa Vista (14,30%). It was concluded that the municipalities are not showing in their electronic sites information that enables citizens to learn about the financial management of their municipalities, once it was observed the existence of municipal workers that do not disclose any of the financial statements required by law and, because of that, it is not possible to see in the sites a stimulus for the society to participate in the municipal management. Author Biographies Fabia Jaiany Viana de Souza, Instituto Federal de Educação, Ciência e Tecnologia do Rio Grande do Norte (IFRN) Doutoranda em Ciências Contábeis pela UFPB. Mestre em Ciências Contábeis pelo Programa Multi-institucional (UnB/UFPB/UFRN. Contadora do IFRN e Professora Substituta do Departamento de Ciências Contábeis da UFRN. Endereço: Av. José Rodrigues de Aquino Filho, Nº 640, RN 120, Alto de Santa Luzia | 59215-000 | Nova Cruz/RN | Brasil. Aneide Oliveira Araújo, Universidade Federal do Rio Grande do Norte (UFRN) Doutora em Controladoria e Contabilidade pela USP. Professora Associada do Departamento de Ciências Contábeis da UFRN. Endereço: Universidade Federal do Rio Grande do Norte (UFRN) - Centro de Ciências Sociais Aplicadas (CCSA) - Departamento de Ciências Contábeis (DCC) | Av. Senador Salgado Filho, S/N, Campus Universitário | 59076-000 | Lagoa Nova Natal/RN | Brasil. Maurício Corrêa da Silva, Universidade Federal do Rio Grande do Norte (UFRN) Doutorando em Ciências Contábeis pelo Programa Multi-institucional (UnB/UFPB/UFRN). Mestre em Ciências Contábeis pelo Programa Multi-institucional (UnB/UFPB/UFRN). Professor Assistente do Departamento de Ciências Contábeis da UFRN. Endereço: Universidade Federal do Rio Grande do Norte (UFRN) - Centro de Ciências Sociais Aplicadas (CCSA) - Departamento de Ciências Contábeis (DCC) | Av. Senador Salgado Filho, S/N, Campus Universitário | 59076-000 | Lagoa Nova Natal/RN | Brasil. Downloads PDF (Português (Brasil)) Published 2016-04-06 How to Cite Souza, F. J. V. de, Araújo, A. O., & Silva, M. C. da. (2016). Public accounting information index: a study in the Brazilian municipalities. Revista Catarinense Da Ciência Contábil, 15(44), p. 37–48. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2196 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 15 No. 44 (2016): Janeiro-Abril Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Similar Articles Leonardo Coelho de Araujo, João Eudes Bezerra Filho, Arilda Teixeira, Fábio Motoki, Municipal Management in Brazil: , Revista Catarinense da Ciência Contábil: Vol. 20 (2021): RCCC

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