Banca de DEFESA: CAMILA RAFAELLY DA SILVA CÂMARA REVORÊDO

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : CAMILA RAFAELLY DA SILVA CÂMARA REVORÊDO
DATE: 13/02/2020
TIME: 14:00
LOCAL: UFRN - NEPSA II
TITLE:

EXPLANATORY FACTORS FOR THE BUDGET EXPENDITURE EFFECTIVENESS IN BRAZILIAN CITY

KEY WORDS:

Budget Planning. Updated Appropriation. Committed Expense. Budgetary Effectiveness.

PAGES: 85
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Administração Pública
SPECIALTY: Contabilidade e Finanças Públicas
SUMMARY:

This study aims to analyze which factors have explained the effectiveness of budgetary expenditure in Brazilian municipalities. Data were collected from the websites of Brazilian Institute of Geography and Statistics (IBGE), the National Treasury Secretariat (NTS) and the Superior Electoral Court (TSE). The variables used to explain Budget Expenditure Effectiveness (BEE) include: performed revenue, GDP per capita, location, territorial size, personal traits of governors (gender, age, level of education, and political experience) and political competition. To address the results, robust Tobit (censored) regression models were estimated. Results indicated that the performed revenue, the per capita GDP, the region of the municipality and the characteristics of managers, such as age (life experience proxy) and educational level have a positive and significant relationship with the Budget Expense Effectiveness. Statistically,  explanatory factors were considered as effectiveness of the budgetary expenditure the performed revenue, the per capita GDP, the territorial size (the small and medium size municipalities compared to the large ones), the location (the municipalities of the Southeast and Compared to the Midwest), as well as the characteristics of managers, such as age (between 60 and 69 years) and educational level (complete high school and complete higher education). This has represented options for citizens to choose the future municipal public managers and planning rules for the effectiveness of budget spending. The research contributions include the reduction of informational asymmetry between citizens and municipal public managers, the identification of factors related to the effectiveness of budget expenditures, the advance of literature on the theme about public administration performance, as regards effectiveness and the use of the variable political competition as an explanatory factor for the budgetary effectiveness.

BANKING MEMBERS:
Presidente - 1714440 - MAURICIO CORREA DA SILVA
Interno - 2149341 - JOSE DIONISIO GOMES DA SILVA
Externo à Instituição - Jeronymo José Libonati - UFPE