USE OF PERFORMANCE BUDGET INFORMATION IN MUNICIPALITIES IN BRAZIL

• Autor(a) principal: Azevedo, Ricardo Rocha de
• Data de Publicação: 2024
• Outros Autores: Pigatto, José Alexandre Magrini
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10590
• topic: orçamento por desempenho; indicadores; orçamento público; Performance-based budgeting; Indicators; Public budgeting; Presupuesto público basado en desempeño; Indicadores; Presupuesto público

The research investigates which factors explain the use of information that makes up the performance budget of the Municipal Governments in their budget process. The analysis was conducted using an OLS regression estimated from data collected through an electronic survey with Municipal Governments. We found that perceived legitimacy, municipality structure, transparency, and social participation were significant for using performance information in the budget process. On the other hand, political and civil resistance did not affect the use of this type of information. There are two main contributions from the research. First, it advances in the literature on performance-based budgeting, considering the scarcity of research that brings the perception of those responsible for the budget process on this topic, especially in local governments. Second, it contributes to the discussion of performance budgeting in the national context, in contrast to its stagnation, which can also be explained by the low use of its information. The research discusses the implications of the stagnation of performance planning in contrast with its institutionalization in the budget legislation, which is pointed out as a consequence of the low legitimacy of this type of information in Brazilian municipalities.