The application of balance sheet analysis and statistical methods in public sector: the ranking of management of municipalities from Santa Catarina
Autor(a) principal: | |
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Data de Publicação: | 2011 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Administração Pública |
Texto Completo: | https://periodicos.fgv.br/rap/article/view/7042 |
Resumo: | With the phenomenon of globalization, accounting has undergone changes which were reflected initially in the business and only a few years later in public administration. There is a growing trend and increasing pressure on governments to broaden the scope of its financial responsibilities from the accounting-oriented management of public accounts. Fiscal responsibility of governments is crucial for fostering economic growth and development of municipalities. This study aims to demonstrate how rates of economic and financial analysis can be employed in public administration in order to establish a ranking in the management of municipalities of Santa Catarina. To achieve this purpose, was used the concepts and techniques of balance analysis, which were treated with the application of main components’ analysis. The results indicate the importance of using the balance analysis in the public sector as a tool to be used in daily government administration. |
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The application of balance sheet analysis and statistical methods in public sector: the ranking of management of municipalities from Santa CatarinaO emprego da análise de balanços e métodos estatísticos na área pública: o ranking de gestão dos municípios catarinensespublic accountsbalance sheet analysispublic management.contabilidade públicaanálise de balançosgestão pública.With the phenomenon of globalization, accounting has undergone changes which were reflected initially in the business and only a few years later in public administration. There is a growing trend and increasing pressure on governments to broaden the scope of its financial responsibilities from the accounting-oriented management of public accounts. Fiscal responsibility of governments is crucial for fostering economic growth and development of municipalities. This study aims to demonstrate how rates of economic and financial analysis can be employed in public administration in order to establish a ranking in the management of municipalities of Santa Catarina. To achieve this purpose, was used the concepts and techniques of balance analysis, which were treated with the application of main components’ analysis. The results indicate the importance of using the balance analysis in the public sector as a tool to be used in daily government administration.Com o fenômeno da globalização, a contabilidade tem passado por modificações quese refletiram, inicialmente, no âmbito empresarial e só alguns anos mais tarde naadministração pública. Há uma tendência cada vez maior e crescente de pressionar os governantes para ampliarem o campo de suas responsabilidades financeiras apartir da contabilidade voltada para a gestão das contas públicas. A responsabilidadefiscal dos governos é fundamental para fomentar o crescimento econômico e odesenvolvimento dos municípios. O presente estudo visa demonstrar em que medidaos índices de análise econômico-financeira podem ser empregados na administraçãopública a fim de se estabelecer um ranking na gestão dos municípios catarinenses.Para atingir tal finalidade, utilizou-se de conceitos e técnicas de análise de balanço,os quais foram tratados com a aplicação da análise de componentes principais. Osresultados indicam a importância do emprego da análise de balanços na área públicacomo ferramenta a ser utilizada no cotidiano da administração governamental.Fundação Getulio Vargas (FGV EBAPE)2011-12-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.fgv.br/rap/article/view/7042Brazilian Journal of Public Administration; Vol. 45 No. 5 (2011); 1425 a 1443Revista de Administração Pública; Vol. 45 Núm. 5 (2011); 1425 a 1443Revista de Administração Pública; v. 45 n. 5 (2011); 1425 a 14431982-31340034-7612reponame:Revista de Administração Públicainstname:Fundação Getulio Vargas (FGV)instacron:FGVporhttps://periodicos.fgv.br/rap/article/view/7042/5600Soares, MaurélioLyra, Ricardo Luiz Wüst Corrêa deHein, NelsonKroenke, Adrianainfo:eu-repo/semantics/openAccess2021-11-17T20:47:32Zoai:ojs.periodicos.fgv.br:article/7042Revistahttps://ebape.fgv.br/publicacoes/rapONGhttps://old.scielo.br/oai/scielo-oai.php||rap@fgv.br1982-31340034-7612opendoar:2021-11-17T20:47:32Revista de Administração Pública - Fundação Getulio Vargas (FGV)false |
dc.title.none.fl_str_mv |
The application of balance sheet analysis and statistical methods in public sector: the ranking of management of municipalities from Santa Catarina O emprego da análise de balanços e métodos estatísticos na área pública: o ranking de gestão dos municípios catarinenses |
title |
The application of balance sheet analysis and statistical methods in public sector: the ranking of management of municipalities from Santa Catarina |
spellingShingle |
The application of balance sheet analysis and statistical methods in public sector: the ranking of management of municipalities from Santa Catarina Soares, Maurélio public accounts balance sheet analysis public management. contabilidade pública análise de balanços gestão pública. |
title_short |
The application of balance sheet analysis and statistical methods in public sector: the ranking of management of municipalities from Santa Catarina |
title_full |
The application of balance sheet analysis and statistical methods in public sector: the ranking of management of municipalities from Santa Catarina |
title_fullStr |
The application of balance sheet analysis and statistical methods in public sector: the ranking of management of municipalities from Santa Catarina |
title_full_unstemmed |
The application of balance sheet analysis and statistical methods in public sector: the ranking of management of municipalities from Santa Catarina |
title_sort |
The application of balance sheet analysis and statistical methods in public sector: the ranking of management of municipalities from Santa Catarina |
author |
Soares, Maurélio |
author_facet |
Soares, Maurélio Lyra, Ricardo Luiz Wüst Corrêa de Hein, Nelson Kroenke, Adriana |
author_role |
author |
author2 |
Lyra, Ricardo Luiz Wüst Corrêa de Hein, Nelson Kroenke, Adriana |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Soares, Maurélio Lyra, Ricardo Luiz Wüst Corrêa de Hein, Nelson Kroenke, Adriana |
dc.subject.por.fl_str_mv |
public accounts balance sheet analysis public management. contabilidade pública análise de balanços gestão pública. |
topic |
public accounts balance sheet analysis public management. contabilidade pública análise de balanços gestão pública. |
description |
With the phenomenon of globalization, accounting has undergone changes which were reflected initially in the business and only a few years later in public administration. There is a growing trend and increasing pressure on governments to broaden the scope of its financial responsibilities from the accounting-oriented management of public accounts. Fiscal responsibility of governments is crucial for fostering economic growth and development of municipalities. This study aims to demonstrate how rates of economic and financial analysis can be employed in public administration in order to establish a ranking in the management of municipalities of Santa Catarina. To achieve this purpose, was used the concepts and techniques of balance analysis, which were treated with the application of main components’ analysis. The results indicate the importance of using the balance analysis in the public sector as a tool to be used in daily government administration. |
publishDate |
2011 |
dc.date.none.fl_str_mv |
2011-12-18 |
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/7042 |
url |
https://periodicos.fgv.br/rap/article/view/7042 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.fgv.br/rap/article/view/7042/5600 |
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. 45 No. 5 (2011); 1425 a 1443 Revista de Administração Pública; Vol. 45 Núm. 5 (2011); 1425 a 1443 Revista de Administração Pública; v. 45 n. 5 (2011); 1425 a 1443 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_ |
1798943765535129600 |