Explanatory Factors of the Consistency of Municipal Accounting Information

This study aimed to analyze factors that may explain the consistency of accounting information in Brazilian municipalities, based on Stakeholder Theory and Legitimacy Theory. For this purpose, the research sample consisted of 5.565 Brazilian municipalities, with 2020 as the reference year for the analysis. Using a quantitative approach, statistical procedures such as ANOVA testing and beta regression were applied to relate variables that have the potential to explain the consistency of municipal accounting information—represented here by the Accounting and Fiscal Information Quality Index (IQICF). The results indicate that municipalities with greater consistency in their accounting information are those with higher levels of socioeconomic development and municipal governance, those with internal control bodies and public transparency professionals, and those receiving more intergovernmental transfers. Furthermore, taxes under their jurisdiction, such as the Urban Property and Territorial Tax (IPTU) and municipal fees, also proved to be relevant in this context. The study highlights the importance of the consistency of accounting information for decision-making in public management, aiming to improve the readability, comparability, and quality of disclosed data. Given the heterogeneity of Brazilian municipalities, the study contributes to understanding the factors influencing the consistency of accounting information in the public sector. This is especially crucial during the adoption period of IPSAS, when municipalities face challenges in applying these standards.