Government cost information and the quality of public expenditure: lessons from the international experience
Autor(a) principal: | |
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Data de Publicação: | 2010 |
Outros Autores: | , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/6955 |
Resumo: | Allocation and management of public funds can be significantly improved when good information on costs of producing and delivering public goods and services is regularly available, so that tax payers’ money can bring better social benefits. Pundits diverge on which is the best way to use the information on government costs extracted from the adoption of accrual accounting in the public sector. Some argue in favor of using such information as an important tool for improving decision making during the regular budgetary process. Others support the idea of revolutionizing the whole budget by adopting the so-called accrual budgeting. This article explores this question on the basis of evidences provided by international experiences and points to important elements that should be taken into account in the ongoing debate in Brazil. |
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Government cost information and the quality of public expenditure: lessons from the international experienceInformações de custos e qualidade do gasto público: lições da experiência internacionalcostsgovernmentpublic expenditurebudget.custosgovernogasto públicoorçamento.Allocation and management of public funds can be significantly improved when good information on costs of producing and delivering public goods and services is regularly available, so that tax payers’ money can bring better social benefits. Pundits diverge on which is the best way to use the information on government costs extracted from the adoption of accrual accounting in the public sector. Some argue in favor of using such information as an important tool for improving decision making during the regular budgetary process. Others support the idea of revolutionizing the whole budget by adopting the so-called accrual budgeting. This article explores this question on the basis of evidences provided by international experiences and points to important elements that should be taken into account in the ongoing debate in Brazil.O conhecimento dos custos do governo é de suma importância para a adoção demudanças nos procedimentos que regem as decisões sobre o uso dos recursos públicos,bem como sobre os métodos aplicados à gestão das políticas e dos programasgovernamentais, de modo a aumentar o valor dos recursos aplicados pelo governo eampliar o benefício social da tributação. Sob a ótica dos especialistas em orçamento,a questão está em escolher a melhor maneira de usar as informações geradas pelacontabilidade de competência para aumentar a eficiência e melhorar a qualidade dogasto. Uns defendem que tais informações devem ser vistas como mais uma ferramentaimportante para a melhoria das decisões sobre o uso dos recursos públicos.Outros, que elas poderiam revolucionar o processo orçamentário levando à posterioradoção do orçamento de competência. Este artigo explora essa questão, com basena análise de experiências internacionais, apontando para aspectos relevantes quedevem ser observados na sequência dos debates sobre esse tema no Brasil.Fundação Getulio Vargas (FGV EBAPE)2010-12-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/6955Brazilian Journal of Public Administration; Vol. 44 No. 4 (2010); 959 a 992Revista de Administração Pública; Vol. 44 Núm. 4 (2010); 959 a 992Revista de Administração Pública; v. 44 n. 4 (2010); 959 a 9921982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/6955/5522Rezende, FernandoCunha, ArmandoBevilacqua, Robertoinfo:eu-repo/semantics/openAccess2021-11-17T20:49:38Zoai:ojs.periodicos.fgv.br:article/6955Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-11-17T20:49:38Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
Government cost information and the quality of public expenditure: lessons from the international experience Informações de custos e qualidade do gasto público: lições da experiência internacional |
title |
Government cost information and the quality of public expenditure: lessons from the international experience |
spellingShingle |
Government cost information and the quality of public expenditure: lessons from the international experience Rezende, Fernando costs government public expenditure budget. custos governo gasto público orçamento. |
title_short |
Government cost information and the quality of public expenditure: lessons from the international experience |
title_full |
Government cost information and the quality of public expenditure: lessons from the international experience |
title_fullStr |
Government cost information and the quality of public expenditure: lessons from the international experience |
title_full_unstemmed |
Government cost information and the quality of public expenditure: lessons from the international experience |
title_sort |
Government cost information and the quality of public expenditure: lessons from the international experience |
author |
Rezende, Fernando |
author_facet |
Rezende, Fernando Cunha, Armando Bevilacqua, Roberto |
author_role |
author |
author2 |
Cunha, Armando Bevilacqua, Roberto |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Rezende, Fernando Cunha, Armando Bevilacqua, Roberto |
dc.subject.por.fl_str_mv |
costs government public expenditure budget. custos governo gasto público orçamento. |
topic |
costs government public expenditure budget. custos governo gasto público orçamento. |
description |
Allocation and management of public funds can be significantly improved when good information on costs of producing and delivering public goods and services is regularly available, so that tax payers’ money can bring better social benefits. Pundits diverge on which is the best way to use the information on government costs extracted from the adoption of accrual accounting in the public sector. Some argue in favor of using such information as an important tool for improving decision making during the regular budgetary process. Others support the idea of revolutionizing the whole budget by adopting the so-called accrual budgeting. This article explores this question on the basis of evidences provided by international experiences and points to important elements that should be taken into account in the ongoing debate in Brazil. |
publishDate |
2010 |
dc.date.none.fl_str_mv |
2010-12-18 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/6955 |
url |
https://periodicos.fgv.br/rap/article/view/6955 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/6955/5522 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
publisher.none.fl_str_mv |
Fundação Getulio Vargas (FGV EBAPE) |
dc.source.none.fl_str_mv |
Brazilian Journal of Public Administration; Vol. 44 No. 4 (2010); 959 a 992 Revista de Administração Pública; Vol. 44 Núm. 4 (2010); 959 a 992 Revista de Administração Pública; v. 44 n. 4 (2010); 959 a 992 1982-3134 0034-7612 reponame:Revista de Administração Pública instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Revista de Administração Pública |
collection |
Revista de Administração Pública |
repository.name.fl_str_mv |
Revista de Administração Pública - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
||rap@fgv.br |
_version_ |
1798943765392523264 |