Quality of accounting information: study on the public transparency portal of Rio Grande do Norte

Abstract

The objective of this article is to analyze the quality of accounting information on the portal of the executive power of the Public Transparency of Rio Grande do Norte, from descriptive, documentary, quantitative research, with application of the theoretical, legal and social model (TLS) adapted with the use of the Analytical Hierarchical Process (AHP) technique to consider the importance of the criteria used in the portal. It was concluded that the evaluation of the Portal do RN, was 38.90 in the Active Transparency Dimension, 10.79% in Usability and Accessibility, Content and Overview Dimension with 10.19% and Passive Transparency Dimension with a maximum value of 8 %, obtaining an overall average rating of 67.22%. Thus, this study seeks to contribute with a view to adequate compliance with legal requirements regarding access to information, through a multi-criteria scientific model.