Aspectos legais e contábeis das fontes de recursos arrecadadas nas prestações de contas dos candidatos a deputados estaduais pelo Movimento Democrático Brasileiro (MDB) em Alagoas nas eleições de 2006 a 2022

Abstract

The accountability of candidates and political parties is a requirement established by the Superior Electoral Court to promote transparency and ensure reliability in the Brazilian electoral system. The legislation governing the organization and operation of political parties establishes rules for accounting all financial transactions, aiming to enhance the transparency of the electoral process by controlling expenses incurred in partisan elections. As private legal entities with no profit-making purpose, political parties have the duty to ensure the authenticity of the system and uphold constitutional rights, adopting financial accountability as an effective instrument for monitoring the expenditures of candidates and parties. This research aims to verify compliance with the legal and accounting standards required by the Superior Electoral Court in the financial statements of State Deputies from the Movimento Democrático Brasileiro (Brazilian Democratic Movement) during the elections held in Alagoas from 2006 to 2022. This study is characterized as exploratory and explanatory research, which, through the analysis of received funds, identified trends and patterns in campaign financing, highlighting significant changes in revenue sources that reflect transformations in legal regulations and political financing practices. The analyzed data demonstrated that until 2014, the party formerly known as PMDB showed revenue growth. However, from 2018 onward, when the party reverted to its original name, “Movimento Democrático Brasileiro” (MDB), there was a sharp decline in revenue collection. This decrease may have been influenced by this rebranding or by legislative changes regarding the collection of party funding sources.