The balance sheets’ information versus user satisfaction indicators: the cases of Metrô and CPTM in São Paulo

Purpose: To verify if there is a relationship between the accounting data and the users' satisfaction regarding the rail transport policy in the Metropolitan Region of São Paulo (RMSP) for the analysis of information on accounting statements and the satisfaction of users of the public companies...

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Principais autores: Holanda, Bruna de Morais, Alexandrino, Lucas Custódio, Crozatti, Jaime
Formato: Online
Idioma:por
Publicado em: Portal de Periódicos Eletrônicos da UFRN
Endereço do item:https://periodicos.ufrn.br/ambiente/article/view/16941
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Resumo:Purpose: To verify if there is a relationship between the accounting data and the users' satisfaction regarding the rail transport policy in the Metropolitan Region of São Paulo (RMSP) for the analysis of information on accounting statements and the satisfaction of users of the public companies Companhia de Metropolitano de São Paulo (Metro) and Companhia Paulista de Trens Metropolitano (CPTM), from 2010 to 2017. Methodology: The data of the Financial Statements and User Satisfaction obtained from the websites of the companies and the National Association of Public Transport (ANTP) are compared in the Metrô and CPTM time line in a descriptive way in Tables and Figures.  Results: The analyzes corroborate the criticism that the lack of investments and of the values of the Assets and the Annual Economic Result (Loss) in the rail transportation system in the Metropolitan Region of São Paulo is at the root of the urban mobility crisis that directly affects the less favored classes so that the lower social classes of the population residing in peripheries receive a smaller amount of investments and worse levels of satisfaction for the service rendered.  Contributions of the Study: Expose, with official data and satisfaction survey, the management and quality of the service offered by Metrô and CPTM as the main managers of the RMSP public transport service, the highest concentration of people in the southern hemisphere of the globe.