Atuação dos profissionais de contabilidade do Estado de Mato Grosso na prestação de contas eleitorais

Abstract

In recent years, electoral accounting has gained significant space for the performance of accounting professionals, being driven by the mandatory signature of the accounting professional in the rendering of electoral accounts. Therefore, this research aims to verify the performance of accounting professionals in the State of Mato Grosso in providing electoral accounts for candidates for political office. To achieve the research objective, the descriptive research methodology was used, with a qualitative approach to data analysis, collected through an electronic questionnaire made available from April to September 2021. The sample is composed of 95 subjects, accountants and accounting technicians who worked in the accountability process. The results suggest that accounting professionals still have a more technical and bureaucratic role in the accountability process, with a low participation in the planning and management of electoral accounts. Assessing the legal security of accounting professionals, the low level of agreement when it comes to the registration and protocol of documents received is worrying, as well as the establishment in a contract of their obligations and responsibility before the rendering of electoral accounts.