Banca de DEFESA: MAURICIO CORREA DA SILVA

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
DISCENTE : MAURICIO CORREA DA SILVA
DATA : 09/09/2016
HORA: 09:00
LOCAL: SALA A1 - SETOR V/UFRN
TÍTULO:

PERFORMANCE EVALUATION OF BRAZILIAN MUNICIPAL GOVERNMENTS ON EXECUTION OF EXPENDITURE BY GOVERNMENT FUNCTIONS 


PALAVRAS-CHAVES:

Budgetary execution of the expenditure. Government functions. Performance evaluation. Municipalities. Quantitative metrics.


PÁGINAS: 160
GRANDE ÁREA: Ciências Sociais Aplicadas
ÁREA: Administração
SUBÁREA: Ciências Contábeis
RESUMO:

The overall objective of this research is to assess the performance of municipal public managers with metrics of index-based management evaluation, based on the allocation of financial resources by means of the budgetary execution of the expenditure in government functions, according to the classification of the Ministry of Planning, Budget and Management (MPOG). The research was developed with the aid of the Agency Theory (information asymmetry), of the Public Choice Theory (behavior of public spending during elections and positive analysis), of Stakeholder Theory (interested parties and performance measurement), and of the Measurement Theory (quantitative metrics in the evaluation of performance), and the method used was the empirical-analytical one. The time aspect for the analysis of the data encompassed the period of thirteen financial exercises (from 2002 to 2014), with the criterion of evaluation of the allocative efficiency. The results revealed, based on the performance measured by the Index of Performance of Government Functions (IDFG), that the municipalities of São Bernardo do Campo (SP), Rio de Janeiro (RJ) and Santos (SP) stood out with the best performances (more efficient) amongst the municipalities that were evaluated (comparative evaluation of the allocative preferences of the financial resources in the 19 government functions under the responsibility of municipal public managers to fulfill the needs of the population) and in the last positions (less efficient) were the municipalities of São Gonçalo (RJ), Aparecida de Goiânia (GO), Montes Claros (MG) and Feira de Santana. The functions of lower order of preference in the allocation of resources in the IDFG (less relevant in the allocative preferences of the municipal public managers that were evaluated) were: commerce and services; transportation; citizenship rights; industry; agriculture and science and technology. In the Index of Performance of Social Functions (IDFS), the municipalities of Santos (SP) and São Bernardo do Campo (SP) were in the first positions (best performances in the 9 government functions that were considered as social functions) and in the last positions (less efficient) were the municipalities of Feira de Santana (BA), Carapicuíba (SP), Aparecida de Goiânia (GO), São Gonçalo (RJ) and Belém (PA). In the IDFS, the functions of lower order of preference (less relevant) were: environmental management; urban planning; citizenship rights and housing. One may conclude that the best performance is related to the diversified application of resources in the government functions and that there is no correlation between a higher spending in the execution of the expenditure per government functions and the best performance. The relative performance depends upon many factors and the allocation of financial resources in government functions corresponds to one of these factors. The performance evaluation of Brazilian municipal public managers in the budgetary execution of the expenditure per government functions, based on metrics of index-based management evaluation, represents an objective tool for assessing the allocative efficiency amongst the overall resources of society and the way they were used. Therefore, based on the research, one may state that from the social point-of-view, the results may be used as a means of reducing the information asymmetries in order to expand the possibilities of knowledge for the citizens, so that they may exercise one of their rights: the social control. As the main contribution, one may mention the development of tools for evaluating the performances of public managers by means of indexes to measure inputs, which may be adapted to measure outputs and outcomes in public policies, operationalized by government functions in the different areas of intervention.


MEMBROS DA BANCA:
Interno - 2314118 - ERIVAN FERREIRA BORGES
Presidente - 1149341 - JOSE DIONISIO GOMES DA SILVA
Interno - 023.901.671-87 - JOSÉ MATIAS PEREIRA - UnB
Externo à Instituição - RICHARD MEDEIROS DE ARAÚJO - UNIFACEX
Externo à Instituição - ROSSANA GUERRA DE SOUSA - UFPB
Notícia cadastrada em: 06/09/2016 14:07
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