Índices do TCU referentes à tecnologia da informação e seus impactos na contabilidade e na governança pública: estudo do iGovTI e iGestTI nos anos de 2018 e 2021

Abstract

This research aims to analyze the indices of the Federal Court of Auditors (TCU) regarding information technology and its impacts on accounting and public governance, which will be evaluated by the governance indices, iGovTI and iGestTI, in the years from 2018 and 2021. The study was carried out based on the information contained in the TCU reports. The results revealed that in the years 2018 and 2021, there was a certain growth, from one year to the next, in the iGestTI indicators, revealing a positive situation regarding the quality of governance present in IT management, however, with regard to iGovTI, this was lower than the iGestTI. The investigation contributes to reveal the significant value of investments in the technological area and its contribution to the advances in accounting, public governance, control tools and accountability so that these are carried out with greater accuracy, efficiency and transparency, thus aiming at, meet the principles of public governance and minimize information asymmetry on fiscal management. Considering that, through digital resources, citizens can exercise their right to social control.