The financial management and accountability of brazilian political parties: a theoretical study and qualitative on the divergences between accounting legislation and the legislation of the superior electoral court

The quest for knowledge and understanding of the importance of political parties in the functioning of the Democratic State of Law has generated a growing interest on the information of such organizations. Increasingly the political parties should give prominence to accountability, given the accounting standards in force, in order that these financial statements reflect reliably the situation and the performance of the parties. The present study aims to verify compliance with the model of accountability, between the law and the law of TSE - Supreme Electoral Court in respect of the structural model of accountability by taking as a basis the Corporate Law 6404/76 and their amendments, in addition to the resolution of the Supreme Electoral Court in force. The nature of this research is exploratory proposals with a qualitative approach, because it is made from goals that are intended for the use in practice, with a view to the range of interests which involve mainly economic interests. The research is aterá in elections in the year 2014 with an analysis prognostic for the elections of the year 2016. The results show that political parties have observed the rendering of accounts only by the standards of the Supreme Electoral Court, Resolution TSE no. 21.841/2004 and Law 9.096/95, not noting the fullness of the Law 6404/76 and its amendments arising from the Laws 11.638/07 and 11.941/09, i.e., in a general way the political parties do not follow the pattern of the current legal provisions, after the changes of accounting statements, from the international accounting convergence.