Controller in municipal administration: A study on accounting and financial information service in the legality of the activities of the city of Rio Grande do Norte (Brazil)

This research aimed to analyze the accounting and financial information systems (IS) used by controlling sectors of the city of Rio Grande do Norte (RN), concerning the legality of activities of the municipalities included in the study. We used the inductive method, literature, documentary and field study with questionnaires in the municipalities of controlling population exceeding 20,000 inhabitants. We investigated the regions and cities: West (7), Central (4), Wasteland (5), East (11). In attending the LRF and Central West regions showed the best results because few municipalities exceeded 54% of this law, and the eastern region Wasteland and many municipalities were above this legal value. It is recommended to apply in future research in the same municipalities to assess possible changes of the results, or other Brazilian states for the purpose of scenario comparisons.