Cost Behavior in Local Governments from the Theory of Public Finance Perspective
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | eng por |
Título da fonte: | Revista Brasileira de Gestão de Negócios (Online) |
Texto Completo: | https://rbgn.fecap.br/RBGN/article/view/4198 |
Resumo: | Purpose – This research aims to analyze in an unprecedented way the behavior of costs in local government, since the current literature is incipient and there are still doubts about the application of the cost stickiness phenomenon to thepure public sector.Theoretical framework – The study approaches cost stickiness from the Theory of Public Finance perspective.Design/methodology/approach – This is an unprecedented, exploratory study with robust panel data regression statistics. We analyzed 295 local governments in southern Brazil over a 16-year period, resulting in 141,600 observations.Findings – All 32 models analyzed showed asymmetric behavior of public costs, with 75% being characterized as cost stickiness (47% sticky and 28% anti-sticky) and 25% as reverse cost (a new phenomenon identified, typical of the public sector, but which can also occur in the private sector).Practical & social implications of research – The main theoretical and practical contributions are: I) proof that the contemporary approach to cost behavior applies to the pure public sector; II) proof that budget balance, a fundamentalprecept of the TFP, does not apply in practice; and III) identification of a new phenomenon, expanding the theoretical classification of cost behavior consolidated in the contemporary accounting approach, which can help managers in planningpublic actions.Originality/value – The main contribution is the identification of a new phenomenon, called reverse cost, expanding the theoretical classification of cost behavior consolidated in the contemporary accounting approach.Keywords: Cost behavior, cost stickiness, reverse cost, cost asymmetry, government costs. |
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Cost Behavior in Local Governments from the Theory of Public Finance PerspectivePurpose – This research aims to analyze in an unprecedented way the behavior of costs in local government, since the current literature is incipient and there are still doubts about the application of the cost stickiness phenomenon to thepure public sector.Theoretical framework – The study approaches cost stickiness from the Theory of Public Finance perspective.Design/methodology/approach – This is an unprecedented, exploratory study with robust panel data regression statistics. We analyzed 295 local governments in southern Brazil over a 16-year period, resulting in 141,600 observations.Findings – All 32 models analyzed showed asymmetric behavior of public costs, with 75% being characterized as cost stickiness (47% sticky and 28% anti-sticky) and 25% as reverse cost (a new phenomenon identified, typical of the public sector, but which can also occur in the private sector).Practical & social implications of research – The main theoretical and practical contributions are: I) proof that the contemporary approach to cost behavior applies to the pure public sector; II) proof that budget balance, a fundamentalprecept of the TFP, does not apply in practice; and III) identification of a new phenomenon, expanding the theoretical classification of cost behavior consolidated in the contemporary accounting approach, which can help managers in planningpublic actions.Originality/value – The main contribution is the identification of a new phenomenon, called reverse cost, expanding the theoretical classification of cost behavior consolidated in the contemporary accounting approach.Keywords: Cost behavior, cost stickiness, reverse cost, cost asymmetry, government costs.Objetivo – Esta pesquisa analisou de forma inédita o comportamento dos custos nos governos locais, visto que a literatura atual é incipiente e o fenômeno cost stickiness ainda gera dúvidas sobre sua aplicação ao setor público puro.Referencial teórico – O estudo aborda os cost stickiness sob a ótica da teoria das finanças públicas.Metodologia – É uma pesquisa inédita, exploratória, que utiliza estatística robusta de regressão de dados em painel. Analisaram-se 295 governos locais no sul do Brasil ao longo de um período de 16 anos, resultando em 141.600 observações.Resultados – Todos os 32 modelos analisados apresentaram comportamento assimétrico de custos públicos, com 75% sendo caracterizados como cost stickiness (47%, sticky, e 28%, anti-sticky) e 25% como reverse cost (um novo fenômeno identificado, típico do setor público, mas que pode ocorrer no setor privado).Implicações práticas e sociais da pesquisa – As principais contribuições teóricas e práticas são: I) comprovação de que a abordagem contemporânea do comportamento dos custos se aplica ao setor público puro; II) comprovação de que o equilíbrio orçamentário, preceito fundamental da TFP, não se aplica na prática; e III) identificação de um novo fenômeno, que amplia a classificação teórica do comportamento dos custos consolidada na abordagem contábil contemporânea, que pode auxiliar os gestores no planejamento das ações públicas.Contribuições – A principal contribuição é a identificação de um novo fenômeno, denominado reverse cost, ampliando a classificação teórica do comportamento dos custos consolidada na abordagem contábil contemporânea.Palavras-chave: Comportamento do custo, cost stickiness, reverse cost, assimetria de custos, custos governamentais.FECAP2022-12-13info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por paresapplication/pdfapplication/pdfhttps://rbgn.fecap.br/RBGN/article/view/419810.7819/rbgn.v24i4.4198Review of Business Management; Vol. 24 No. 4 (2022)RBGN Revista Brasileira de Gestão de Negócios; Vol. 24 Núm. 4 (2022)RBGN - Revista Brasileira de Gestão de Negócios; v. 24 n. 4 (2022)1983-08071806-4892reponame:Revista Brasileira de Gestão de Negócios (Online)instname:Fundação Escola de Comércio Álvares Penteado (FECAP)instacron:FECAPengporhttps://rbgn.fecap.br/RBGN/article/view/4198/1897https://rbgn.fecap.br/RBGN/article/view/4198/1898Copyright (c) 2022 Review of Business Managementinfo:eu-repo/semantics/openAccess Vieira Fabre,, ValkyrieBorgert, Altair2022-12-13T19:23:46Zoai:ojs.emnuvens.com.br:article/4198Revistahttp://rbgn.fecap.br/RBGN/indexhttps://rbgn.fecap.br/RBGN/oai||jmauricio@fecap.br1983-08071806-4892opendoar:2022-12-13T19:23:46Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP)false |
dc.title.none.fl_str_mv |
Cost Behavior in Local Governments from the Theory of Public Finance Perspective |
title |
Cost Behavior in Local Governments from the Theory of Public Finance Perspective |
spellingShingle |
Cost Behavior in Local Governments from the Theory of Public Finance Perspective Vieira Fabre,, Valkyrie |
title_short |
Cost Behavior in Local Governments from the Theory of Public Finance Perspective |
title_full |
Cost Behavior in Local Governments from the Theory of Public Finance Perspective |
title_fullStr |
Cost Behavior in Local Governments from the Theory of Public Finance Perspective |
title_full_unstemmed |
Cost Behavior in Local Governments from the Theory of Public Finance Perspective |
title_sort |
Cost Behavior in Local Governments from the Theory of Public Finance Perspective |
author |
Vieira Fabre,, Valkyrie |
author_facet |
Vieira Fabre,, Valkyrie Borgert, Altair |
author_role |
author |
author2 |
Borgert, Altair |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Vieira Fabre,, Valkyrie Borgert, Altair |
description |
Purpose – This research aims to analyze in an unprecedented way the behavior of costs in local government, since the current literature is incipient and there are still doubts about the application of the cost stickiness phenomenon to thepure public sector.Theoretical framework – The study approaches cost stickiness from the Theory of Public Finance perspective.Design/methodology/approach – This is an unprecedented, exploratory study with robust panel data regression statistics. We analyzed 295 local governments in southern Brazil over a 16-year period, resulting in 141,600 observations.Findings – All 32 models analyzed showed asymmetric behavior of public costs, with 75% being characterized as cost stickiness (47% sticky and 28% anti-sticky) and 25% as reverse cost (a new phenomenon identified, typical of the public sector, but which can also occur in the private sector).Practical & social implications of research – The main theoretical and practical contributions are: I) proof that the contemporary approach to cost behavior applies to the pure public sector; II) proof that budget balance, a fundamentalprecept of the TFP, does not apply in practice; and III) identification of a new phenomenon, expanding the theoretical classification of cost behavior consolidated in the contemporary accounting approach, which can help managers in planningpublic actions.Originality/value – The main contribution is the identification of a new phenomenon, called reverse cost, expanding the theoretical classification of cost behavior consolidated in the contemporary accounting approach.Keywords: Cost behavior, cost stickiness, reverse cost, cost asymmetry, government costs. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-12-13 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por pares |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/4198 10.7819/rbgn.v24i4.4198 |
url |
https://rbgn.fecap.br/RBGN/article/view/4198 |
identifier_str_mv |
10.7819/rbgn.v24i4.4198 |
dc.language.iso.fl_str_mv |
eng por |
language |
eng por |
dc.relation.none.fl_str_mv |
https://rbgn.fecap.br/RBGN/article/view/4198/1897 https://rbgn.fecap.br/RBGN/article/view/4198/1898 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Review of Business Management info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Review of Business Management |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
FECAP |
publisher.none.fl_str_mv |
FECAP |
dc.source.none.fl_str_mv |
Review of Business Management; Vol. 24 No. 4 (2022) RBGN Revista Brasileira de Gestão de Negócios; Vol. 24 Núm. 4 (2022) RBGN - Revista Brasileira de Gestão de Negócios; v. 24 n. 4 (2022) 1983-0807 1806-4892 reponame:Revista Brasileira de Gestão de Negócios (Online) instname:Fundação Escola de Comércio Álvares Penteado (FECAP) instacron:FECAP |
instname_str |
Fundação Escola de Comércio Álvares Penteado (FECAP) |
instacron_str |
FECAP |
institution |
FECAP |
reponame_str |
Revista Brasileira de Gestão de Negócios (Online) |
collection |
Revista Brasileira de Gestão de Negócios (Online) |
repository.name.fl_str_mv |
Revista Brasileira de Gestão de Negócios (Online) - Fundação Escola de Comércio Álvares Penteado (FECAP) |
repository.mail.fl_str_mv |
||jmauricio@fecap.br |
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