The Accounting Information as a tool to aid the Social Control

Abstract

The general objective of this article consists in studying the information as an auxiliary tool in employing the social control. Public administration is the designated item to promote the common welfare, through the fulfillment of the basics needs of the citizens, in order to ensure decent conditions to the population. Therefore, this requires the application of patrimonial, operational and financial public management structure, acting harmoniously with the constitutional principles. Referring to the administration of the public resources, understanding the benefits of accounts is vital to a valuable external control of the administrative acts. Though, the problematic of information in public management is relevant when associated with the exercise of the social control. This research was developed following a qualitative approach. A review of literature was conducted, aiming to form basis to the legal and conceptual approach of the problem. This study showed the public accountancy as a science that is responsible for encouraging knowledge that recognizes the effective control of the governmental management. It also presented the foundations of the law of fiscal responsibility, highlighting the principle of transparency, as a democratic mechanism to enable the civil society engagement. Finally, emphasizing that accounting information constitutes a way to ensure popular participation in order to achieve a financial management policy, supported by the responsible citizenship achievement through the social control.