Práticas de governança nos regimes próprios de previdência em municípios do Nordeste.

• Autor(a) principal: Lima, Francisco de Assis Pereira de
• Data de Publicação: 2019
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Institucional da Universidade Federal do Ceará (UFC)
• Texto Completo: http://www.repositorio.ufc.br/handle/riufc/58337
• topic: Previdência Social; Conflito de interesses; Governança pública

The social security crisis in Brazil is a consequence of the actuarial deficit caused mainly by the aging of the population, which requires instituted municipal entities to ensure the efficiency of the Social Security Schemes (RPPS), necessary to achieve the Social Security goal. The present study aims to investigate the explanatory factors of the level of adherence to the governance practices adopted by the RPPS of the municipalities in the Northeast region of the country. For this purpose, 244 municipalities in the states of Bahia, Pernambuco and Ceará were surveyed with RPPS, in order to investigate their governance practices. Then, statistical analyzes were carried out in order to verify possible relationships between the practices observed in the RPPS and the indicators of size (asset, income and inhabitants), RPPS expenditure, socioeconomic indicators (HDI-M, GDP and Firjan), age, legal nature and corruption. The econometric results point to the rejection of three hypotheses, which are: H2 (there is a negative relation between the expenses of the organizations of RPPS and the greater adoption and disclosure of the practices of governance); H4 (there is a positive relationship between the age of RPPS organizations and greater adoption and dissemination of governance practices) and H5 (there is a positive relationship between the legal nature of RPPS organizations and greater adoption and dissemination of governance practices). The tests, however, did not reject the hypotheses: H1 (there is a positive relationship between the size of RPPS organizations and greater adoption and disclosure of governance practices); H3 (there is a positive relationship between municipal socioeconomic conditions and greater adoption and dissemination of governance practices) and H6 (there is a positive relationship between the indicator of municipal corruption and greater adoption and disclosure of governance practices). The findings indicate that the studied RPPS may not have prioritized personal interests in relation to the objectives of the other participants, which may mean non-predominance of conflict of interest. The study contributes to the knowledge of governance practices of RPPS of municipalities in the northeast region of Brazil.