Directrices para informes financieros populares de las entidades públicas
DOI:
https://doi.org/10.5007/2175-8069.2021.e76071Resumen
Este estudio analiza diferentes tipos de Informes Financieros Populares (IFP), identificando las principales características responsables de lograr una transparencia efectiva y promover la democracia participativa. Se sugiere un modelo que recopile información esencial y técnicas de capacitación de la experiencia de los gobiernos nacionales e internacionales en la publicación de informes diseñados para para ser inteligibles para los ciudadanos. El cotejo de criterios fijados de siete premios / certificados internacionales proporciona las directrices que sustentan el modelo propuesto, que también consideró cuatro iniciativas adoptadas en Brasil. Al aplicar los resultados obtenidos a las experiencias de elaboración de IFP desarrolladas en Brasil, se encontró que ya existe una evolución al adoptar una mirada más atractiva y una difusión más amplia, sin embargo, los informes brasileños aún son largos en comparación con los internacionales, y el contenido y el lenguaje técnico de los informes oficiales aún prevalecen, lo que dificulta a los ciudadanos brasileños que no tienen formación financiera o contable.
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