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

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.