Banca de QUALIFICAÇÃO: JÉSSICA DA COSTA SALUSTIANO

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : JÉSSICA DA COSTA SALUSTIANO
DATE: 08/07/2024
TIME: 10:30
LOCAL: meet.google.com/mfs-trhc-kbf
TITLE:

THE IMPACT OF THE ADOPTION OF GOVERNANCE PRACTICES ON THE FINANCIAL CONDITION OF LARGE BRAZILIAN MUNICIPALITIES

KEY WORDS:

Public Governance, Financial Condition Theory, Governmental Accounting.

 

PAGES: 53
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

Public governance has gained increasing importance in the administration of municipalities, especially in a scenario of fiscal constraints and a demand for greater transparency and efficiency in public resource management. This project aims to analyze the impact of governance practices in large Brazilian municipalities on their governmental financial condition. Grounded in the theory of financial condition and empirical studies, the research hypothesizes that there is a positive association between governance indices and the financial condition of municipalities. Using the Municipal Governance Index of the Federal Administration Council (IGM-CFA) as a measure of governance practices and the Payment Capacity score (CAPAG) as a measure of financial condition, the study developed an econometric model that will be implemented through logistic regression analysis with panel data, considering the 100 largest Brazilian municipalities. The results are expected to confirm the hypothesis that governance practices result in a more solid financial condition, providing important insights for public managers and policymakers in improving the fiscal management of Brazilian municipalities.

COMMITTEE MEMBERS:
Interna - 2550145 - EDZANA ROBERTA FERREIRA DA CUNHA VIEIRA LUCENA
Interno - 3297036 - LUIS MANUEL ESTEVES DA ROCHA VIEIRA
Externo ao Programa - 3291581 - LUCAS ALLAN DINIZ SCHWARZ - UFRN