Accounting demonstrations of political parties as an instrument for the effective transparency and accountability in the eligibility of electoral accounts

Abstract

This article aims to present the importance of the accounting evidence in responsibility and transparency of the political parties’ accounts, especially in relation to the accountability of the use of the resources of the party fund. As a research question we have: Do accounts and candidates with irregular status and groups of political parties through the financial statements have a relationship with the distribution of the party fund and would require greater accountability? For this problem, it was established as a general objective to verify the need for the elaboration of more accurate and reliable accounting statements for the promotion of transparency, and as specific objectives, to discuss the legislation from the accounting point of view, as well as to understand the impact of the partial elaboration of the states with regard to the accounts judged as irregular and to groups of political parties according to the diffusion of their statements. For this, bibliographic, documentary and statistical research was used for the analysis and interpretation of the data extracted from the Court of Auditors, the Electoral Courts and the Legislation about this issue.It is concluded that there is a positive correlation between the number of irregular accounts, the number of people with irregular accountability and political party groups with the distribution of the party fund and that the specific legislation about election accountability, as well as the rules of the Federal Accounting Council, can allow better transparency and social control with Accountability practices through the Accounting Statements.