Evidenciação das informações contábeis para a sociedade: o avanço da geração de informações para o controle social

Abstract

This article presents the disclosure of accounting information to society, analyzing the progress of generation of information for social control. thus performing a descriptive analysis, collecting data from bibliographic and documentary form with a qualitative approach. It is possible to state principles as legality, Advertising and Transparency. And consequently demonstrate the reasons of transparency and social control, which were developed with the creation of fiscal responsibility laws - (LRF No. 101/2000), access to information - (LAI No. 12,527 / 2011) and the Transparency Portal precursor active transparency in Brazil. The study shows a steady increase of transparency and social control, thus presenting a timeline of the achievements in the use of the financial disclosures in the public accounting field for a transparent and supervised management.