Accounting applied to the public sector in Brazil is still going through a transition / adaptation
period, seeking to establish itself, since not all points of the International Accounting Standards
have been converged, it is still a slow process. However, the financial statements have evolved
and are being consolidated due to their ability to represent public assets and their mutations,
based on current legislation. The purpose of this study is to verify the use of Financial
Statements in the decision-making process in the City Halls of the Eastern Mesoregion of the
State of Tocantins, in order to highlight the importance of the analysis of the Financial
Statements as an auxiliary tool in the decision-making process, as well as which statements are
used, the synergy between accountants and managers during this process and analyzes carried
out from the Financial Statements. Research of a basic nature was used, with a quantitative
approach, exploratory descriptive, with a quantitative approach, through the application of
questionnaires, by the deductive method, through the survey. The main results confirmed the
importance of demonstrations as a tool capable of assisting decision makers; that in most
municipalities the financial statements are considered and with a high level of use; the most
elaborate DCASP in the municipalities is the Budget Balance Sheet, prepared by all
respondents, followed by the Financial Balance Sheet, prepared by 86,7% and the Balance
Sheet by 66,7%; DFC and DVP are poorly elaborated; most municipalities consider financial
and budgetary indicators when making decisions, although they do not always use all the
quotients available.
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