Government accounting reports for the citizen: a reinterpretation of the general balance sheet for the State of Goiás, Brazil
Purpose: The objective of this article is to present the reinterpretation process of the General Balance Sheet 2022 for the government of Goiás, a Federative Unit of Brazil located in the Midwest region, based on popular financial reports (PFRs). Methodology: Based on literature analysis, and in...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal do Rio Grande do Norte
2025-07-01
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| Series: | Revista Ambiente Contábil |
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| Online Access: | https://www.periodicos.ufrn.br/ambiente/article/view/40761 |
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| author | Diana Vaz de Lima Karina Evangelista Cruz Rafiza Luziani Varão Ribeiro Ricardo Borges de Rezende Valquíria Andrade de Souza |
| author_facet | Diana Vaz de Lima Karina Evangelista Cruz Rafiza Luziani Varão Ribeiro Ricardo Borges de Rezende Valquíria Andrade de Souza |
| author_sort | Diana Vaz de Lima |
| collection | DOAJ |
| description |
Purpose: The objective of this article is to present the reinterpretation process of the General Balance Sheet 2022 for the government of Goiás, a Federative Unit of Brazil located in the Midwest region, based on popular financial reports (PFRs).
Methodology: Based on literature analysis, and in conjunction with the Goiás Department of Finance and the Goiás Department of Social Communication, we reorganized the information in the General Purpose Financial Report (GPFR) into thematic areas, and highlighted the main revenue numbers collected and expenses incurred. We used the Canva® Platform to prepare the Goiás Citizen Balance Sheet 2022 while integrating the essential features of the Popular Financial Reports (PFRs).
Results: The Goiás Citizen Report 2022 was developed to meet society's demands for transparency and accessibility. The financial information in this report, organized into thematic areas and consolidating relevant data, was published by the Goiás State Secretariat of Economy, and was widely distributed throughout the country, which included websites, radio and television.
Study Contributions: Literature describes PFRs as a path to transparency, accessibility and understanding of government financial reports, which can contribute to more effective citizen participation in social control.
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| format | Article |
| id | doaj-art-611ebef6839545ad85687ef403ecedf4 |
| institution | Kabale University |
| issn | 2176-9036 |
| language | Portuguese |
| publishDate | 2025-07-01 |
| publisher | Universidade Federal do Rio Grande do Norte |
| record_format | Article |
| series | Revista Ambiente Contábil |
| spelling | doaj-art-611ebef6839545ad85687ef403ecedf42025-08-20T03:29:06ZporUniversidade Federal do Rio Grande do NorteRevista Ambiente Contábil2176-90362025-07-0117210.21680/2176-9036.2025v17n2ID40761Government accounting reports for the citizen: a reinterpretation of the general balance sheet for the State of Goiás, BrazilDiana Vaz de Lima0Karina Evangelista Cruz1Rafiza Luziani Varão Ribeiro2Ricardo Borges de Rezende3Valquíria Andrade de Souza4University of Brasilia - UnB.Accounting Consulting at Deloitte Touche Tohmatsu Consultores Ltda.University of Brasilia - UnB.Secretariat of Economy and General Accountant of the State of Goiás. Administrative Management Assistant at SEFAZGO. Purpose: The objective of this article is to present the reinterpretation process of the General Balance Sheet 2022 for the government of Goiás, a Federative Unit of Brazil located in the Midwest region, based on popular financial reports (PFRs). Methodology: Based on literature analysis, and in conjunction with the Goiás Department of Finance and the Goiás Department of Social Communication, we reorganized the information in the General Purpose Financial Report (GPFR) into thematic areas, and highlighted the main revenue numbers collected and expenses incurred. We used the Canva® Platform to prepare the Goiás Citizen Balance Sheet 2022 while integrating the essential features of the Popular Financial Reports (PFRs). Results: The Goiás Citizen Report 2022 was developed to meet society's demands for transparency and accessibility. The financial information in this report, organized into thematic areas and consolidating relevant data, was published by the Goiás State Secretariat of Economy, and was widely distributed throughout the country, which included websites, radio and television. Study Contributions: Literature describes PFRs as a path to transparency, accessibility and understanding of government financial reports, which can contribute to more effective citizen participation in social control. https://www.periodicos.ufrn.br/ambiente/article/view/40761Comprehensibility. Citizen Balance. Social Control. Financial Information. Transparency. |
| spellingShingle | Diana Vaz de Lima Karina Evangelista Cruz Rafiza Luziani Varão Ribeiro Ricardo Borges de Rezende Valquíria Andrade de Souza Government accounting reports for the citizen: a reinterpretation of the general balance sheet for the State of Goiás, Brazil Revista Ambiente Contábil Comprehensibility. Citizen Balance. Social Control. Financial Information. Transparency. |
| title | Government accounting reports for the citizen: a reinterpretation of the general balance sheet for the State of Goiás, Brazil |
| title_full | Government accounting reports for the citizen: a reinterpretation of the general balance sheet for the State of Goiás, Brazil |
| title_fullStr | Government accounting reports for the citizen: a reinterpretation of the general balance sheet for the State of Goiás, Brazil |
| title_full_unstemmed | Government accounting reports for the citizen: a reinterpretation of the general balance sheet for the State of Goiás, Brazil |
| title_short | Government accounting reports for the citizen: a reinterpretation of the general balance sheet for the State of Goiás, Brazil |
| title_sort | government accounting reports for the citizen a reinterpretation of the general balance sheet for the state of goias brazil |
| topic | Comprehensibility. Citizen Balance. Social Control. Financial Information. Transparency. |
| url | https://www.periodicos.ufrn.br/ambiente/article/view/40761 |
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