Use of informational entropy in the selection of indicators financial highlights for decision making in public sector: the case of Brazilian states

Perspectivas em Ciência da Informação

Centro Universitário e Faculdade Metropolitana de Blumenau¹  Universidade Regional de Blumenau¹  Universidade Federal de Mato Grosso¹  Hein, Nelson¹  Almeida-Santos, Paulo Sérgio¹  Rocha, Irani¹ 

关键词: Information theory;    Informational entropy;    Balance sheet analysis;    Decision making;    Public sector.;   

DOI  :  10.1590/1981-5344/1780

学科分类：农业科学（综合）

来源: Universidade Federal de Minas Gerais * Escola de Biblioteconomia

【 摘 要 】

The purpose of the paper is to verify from a non-random selection of indicators applied to financial statements for the public sector, which ones have the highest weight or level of information measured by the informational entropy. This is a quantitative and descriptive type documentary, it is researched the case of Brazilian states. Signed in information theory, where entropy is propagated, are intentionally selected eight indicators of financial balance sheet analysis applied only to government entities. When proceeding with the informational entropy calculation on the selected indicators - those character budget showed a degree of maximum entropy, the character sheet - showed minimal degree of entropy, this allows a brief conclusion, that indicators be regulation budget by the limits of LRF are considered within the perspective of informational entropy as indicators irrelevant, while the asset indicators are regarded as relevant by it, because they have greater weight/grade information.

【 授权许可】

Unknown