Readability of Management Reports in the Brazilian Public Sector

被引:0
|
作者
Alves, Mariana Azevedo [1 ]
Bonfim, Mariana Pereira [2 ]
Silva, Cesar Augusto Tiburcio [1 ]
Soares, Jose Mauro Madeiros Veloso [3 ]
机构
[1] Brasilia Univ, Brasilia, DF, Brazil
[2] Fed Fluminense Univ, Niteroi, RJ, Brazil
[3] Fed Rural Amazonia Univ, Belem, PA, Brazil
来源
CONTABILIDADE GESTAO E GOVERNANCA | 2023年 / 26卷 / 02期
关键词
Integrated Report; Public sector; Management report; Accountability; Readability; ACCOUNTABILITY; GOVERNANCE;
D O I
10.51341/cgg.v26i2.3016
中图分类号
C93 [管理学];
学科分类号
12 ; 1201 ; 1202 ; 120202 ;
摘要
Objective: Evaluate the readability of the Management Reports of the Brazilian public sector from 2016 to 2019, with the structural change from adopting the Integrated Reporting (IR) approach in 2018.Method: Using the R software, the readability was calculated using the Flesch Readability Index of 3,720 reports issued by 930 institutions over the years.Originality/Relevance: This is the first study that analyzes the readability of reports from all Brazilian public institutions, especially considering the context in which the Integrated Reporting approach was adopted.Results: The research data indicated a decrease in the general readability of the Management Reports over the years analyzed and more expressively between 2017 and 2018. It was also verified that adopting the IR while structuring the Management Report influenced its conciseness with reducing pages, words, syllables, and sentences.Theoretical/Methodological Contributions: The data show that, in the public sector, the IR cannot yet be pointed out, in fact, as an instrument of public governance since it is still deficient in the sense of transparency from the perspective of readability. It is understood, however, that the concept of IR, and, even more, its insertion in the Brazilian public sector, is recent, therefore needing some time to consolidate.Social/Management Contributions: The study provides a diagnosis to the preparers on how the reports have been presented, in terms of readability, in comparison with the orientation of being legible, and helps in improving the document as an instrument of social control.
引用
收藏
页码:213 / 248
页数:36
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