Conditioning factors of the human development index of municipalitiesin the state of Paraná, Brazil: an accounting tool for public managemanagement

• Autor(a) principal: Scarpin, Jorge Eduardo
• Data de Publicação: 2007
• Outros Autores: Slomski, Valmor
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Administração Pública
• Texto Completo: https://periodicos.fgv.br/rap/article/view/6612
• topic: HDI; public accounting; public management.; IDH; controladoria pública; gestão pública.

This article presents a mathematical model for determining the future value of local HDI of municipalities in the state of Paraná, Brazil, based on current accounting data and other variables. The theoretical framework considers externalities and public assets, analyzing the reasons why public investments are necessary, as well as how the HDI is calculated. This explanatory research uses regression analysis with multiple regressions of 87 independent variables, 10 of them non-accounting and 77 accounting variables. The tests showed that local HDI has relation with past local HDI variables, distance to the state capital, altitude, level of rural population, tax revenue, expenses with civil service personnel, public health and sanitation expenditure, investments and expenses with commerce and industry.