Government cost information and the quality of public expenditure: lessons from the international experience

Detalhes bibliográficos
Autor(a) principal: Rezende, Fernando
Data de Publicação: 2010
Outros Autores: Cunha, Armando, Bevilacqua, Roberto
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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spelling 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
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