Efficiency of accounting services in generating wealth and quality of life
DOI:
https://doi.org/10.24302/agora.v25i0.2687Abstract
This study assessed the efficiency of accounting services in generating wealth and quality of life in Brazilian states. For the analysis, the following variables were considered: number of counters, values of GDP industry, services, agriculture and cattle raising and taxes, indexes of HDI longevity and education - of the Brazilian states. These proxies were used in order to verify in which states accounting services are more efficient to boost the economy and contribute to a better quality of life, represented by longevity and education. The Multi-Objective Optimization by Ratio Analysis (MOORA) method was used to perform this evaluation. Through the application of this method, an efficiency ranking was elaborated which presented the State of São Paulo in first place and the State of Acre in last place. The results also showed that the largest number of meters reside in the States of São Paulo, Rio de Janeiro, Minas Gerais, Rio Grande do Sul, Paraná Bahia and Santa Catarina. This disparity in the distribution of the number of meters and in the values of the GNP items was not so strongly evidenced in the HDI elements, since these indexes were above the national average in approximately half of the 27 members of the federation. This study contributes to the valuation of accounting services showing that they can also interfere in the generation of wealth of states and indirectly contribute to improving the quality of life of people.
Keywords: Accounting profession. Gross Domestic Product. Human Development Index. Multi-Objective Optimization by Ratio Analysis.
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