Análise da imobilização de recursos pelos estados brasileiros

Abstract

The immobilization of resources by the Brazilian states goes against the evolution process within the accounting in the public area, which was focused on the legal precepts and budgetary aspects, leaving the accounting practice and the objective of the correct disclosure obsolete. In this sense, the political, social, and institutional mutations that have occurred in the Brazilian territory in the last twenty years have motivated public management to work on ways to show efficiency, transparency and make good use of public resources - accountability (BONACIM; ARAÚJO, 2009). Taking this into consideration, in this paper, the general objective is to verify whether the gross book value of fixed assets of Brazilian states has been accompanied by the dynamics of primary expenditures with the acquisition and formation of permanent assets, public spending on investments and financial investments, all in accordance with the population demands in relation to the public budget. In addition, this work brings a research methodology that seeks to expose the situation of the disclosure of the fixed assets, from the collection of data of fixed assets, financial inversions and investments and statistical analysis of variables in function of fixed assets in the period from 2013 to 2021. Finally, it can be concluded from the analysis of the study that the expenses related to investments of gross fixed assets are accompanied and reflected in the fixed assets, however, expenses related to financial investments, i.e., spending on acquisitions of real estate and capital goods, are not accompanied, and not disclosed within the fixed assets of the states analysed by the study.