ACCOUNTING AND FISCAL INFORMATION QUALITY INDEX (ICF) IN MUNICIPALITIES OF RONDÔNIA: PERFORMANCE OF THE FIVE MOST POPULOUS MUNICIPALITIES

Abstract

This study analyzes the quality of accounting and fiscal information of the five most populous municipalities in Rondônia through the Accounting and Fiscal Information Quality Index (ICF), an instrument that evaluates the consistency, timeliness, and compliance of the data submitted to the Brazilian Public Sector Accounting and Fiscal Information System (SICONFI). The research is descriptive, with a quantitative and documentary approach, based on data from the 2023 fiscal year, and considers Porto Velho, Ji-Paraná, Ariquemes, Vilhena, and Cacoal as the units of analysis. The results indicate that Ji-Paraná achieved the best performance, while Vilhena ranked lowest, with the remaining municipalities clustered in an intermediate range of the ranking. The analysis of the four dimensions of the index reveals greater homogeneity in some cases and significant variation in others, pointing to specific weaknesses—particularly in consistency and timeliness—as well as differences in compliance with SICONFI’s technical checks.

DOI: https://doi.org/10.56238/sevened2026.008-118