A condição financeira governamental e sua influência na transparência da gestão pública municipal
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/12571 |
Resumo: | This study aimed to verify the relationship between the financial condition and the level of fiscal transparency of the municipalities of Paraíba. The theoretical support that underpinned this research is based on theories of fiscal federalism, the management of impressions and legitimacy, as well as the contribution of empirical studies. Thus, allowing to raise the hypothesis that the better the financial condition, the better the transparency indexes in the municipalities. The model of Brown (1993) was used to measure the financial condition of the municipal governments and the transparency index was established by the Court of Accounts of the State of Paraíba. In addition to the use of the fine control variable, which is applied by the TCE / PB in detriment of irregularities caused by the managements. According to the statistical model presented, in which the dependent variable is transparency, and regressed through panel Tobit, it was found that the financial condition and the fine are determining factors of transparency, thus, proving that as the Financial condition improves, transparency in disclosure increases, confirming the hypothesis of the survey, with a significance of 1%. In addition, the marginal effects of the variables showed a strong link between the fine and the financial condition with transparency. Of the regressive models used, that is, of the variable transparency, with its total score, or in its 3 aspects (usability, historical series and content), we also observed a significant relation with the financial condition and the fine, with the exception of usability. Robustness tests, to verify if the presence of the fine actually affects the transparency indexes, were made and proved this question. The findings of this investigation corroborated with Zuccolotto and Teixeira (2014), Cruz et al. (2010), De Paiva Ribeiro and Zuccolotto (2014). An analysis of the financial condition of the municipalities of Paraíba each year (2013 to 2015) was carried out, and in each group of municipalities by the population number, confirming the evidence of Dal Vesco et al. (2014). The research results contributed to the theoretical framework and empirical studies on financial condition and transparency, serving as support for public management in the administration of public resources and disclosure of transparent information. |
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A condição financeira governamental e sua influência na transparência da gestão pública municipalCondição financeiraTransparência fiscalModelo BrownMunicípios paraibanosFinancial conditionFiscal transparencyBrown modelMunicipalities paraibanosCNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEISThis study aimed to verify the relationship between the financial condition and the level of fiscal transparency of the municipalities of Paraíba. The theoretical support that underpinned this research is based on theories of fiscal federalism, the management of impressions and legitimacy, as well as the contribution of empirical studies. Thus, allowing to raise the hypothesis that the better the financial condition, the better the transparency indexes in the municipalities. The model of Brown (1993) was used to measure the financial condition of the municipal governments and the transparency index was established by the Court of Accounts of the State of Paraíba. In addition to the use of the fine control variable, which is applied by the TCE / PB in detriment of irregularities caused by the managements. According to the statistical model presented, in which the dependent variable is transparency, and regressed through panel Tobit, it was found that the financial condition and the fine are determining factors of transparency, thus, proving that as the Financial condition improves, transparency in disclosure increases, confirming the hypothesis of the survey, with a significance of 1%. In addition, the marginal effects of the variables showed a strong link between the fine and the financial condition with transparency. Of the regressive models used, that is, of the variable transparency, with its total score, or in its 3 aspects (usability, historical series and content), we also observed a significant relation with the financial condition and the fine, with the exception of usability. Robustness tests, to verify if the presence of the fine actually affects the transparency indexes, were made and proved this question. The findings of this investigation corroborated with Zuccolotto and Teixeira (2014), Cruz et al. (2010), De Paiva Ribeiro and Zuccolotto (2014). An analysis of the financial condition of the municipalities of Paraíba each year (2013 to 2015) was carried out, and in each group of municipalities by the population number, confirming the evidence of Dal Vesco et al. (2014). The research results contributed to the theoretical framework and empirical studies on financial condition and transparency, serving as support for public management in the administration of public resources and disclosure of transparent information.NenhumaEste estudo teve como objetivo verificar a relação entre a condição financeira e o nível de transparência fiscal dos municípios paraibanos. A sustentação teórica que embasou esta pesquisa está pautada nas teorias do federalismo fiscal, do gerenciamento de impressões e da legitimidade, além do aporte dos estudos empíricos. Assim, permitindo levantar a hipótese de que quanto melhor for a condição financeira, melhores serão os índices de transparência nos municípios. Utilizou-se o modelo de Brown (1993) para medir a condição financeira dos governos municipais e a proxy para a transparência foram os índices de transparência estabelecidos pelo Tribunal de Contas do Estado da Paraíba. Além da utilização da variável de controle multa, a qual é aplicada pelo TCE/PB em detrimento de irregularidades provocadas pelas gestões. De acordo com o modelo estatístico apresentado, em que a variável dependente é a transparência, e regredido por meio de Tobit em painel, constatou-se que a condição financeira e a multa são fatores determinantes da transparência, assim, comprovando que à medida que a condição financeira melhora, a transparência na divulgação de informações aumenta, sustentando a hipótese da pesquisa Além disso, os efeitos marginais das variáveis apresentaram forte ligação da multa e da condição financeira com a transparência. Dos modelos de regressão utilizados, ou seja, da variável dependente transparência, com sua pontuação total, ou em seus 3 aspectos (usabilidade, série histórica e conteúdo), também observou-se relação significante com a condição financeira e a multa, com exceção da usabilidade. Testes de robustez, para verificar se a presença da multa afeta realmente os índices de transparências, foram feitos e comprovaram essa questão. Os resultados da pesquisa contribuíram com o arcabouço teórico e estudos empíricos sobre a condição financeira e a transparência, servindo como apoio para a gestão pública na administração dos recursos públicos e evidenciação de informações transparentes.Universidade Federal da ParaíbaBrasilFinanças e ContabilidadePrograma de Pós-Graduação em Ciências ContábeisUFPBDiniz, Josedilton Alveshttp://lattes.cnpq.br/1982238994280135Nobre, Carla Janaina Ferreira2018-12-11T20:37:19Z2018-12-112018-12-11T20:37:19Z2017-03-16info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/12571porAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2018-12-11T20:37:19Zoai:repositorio.ufpb.br:123456789/12571Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2018-12-11T20:37:19Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
A condição financeira governamental e sua influência na transparência da gestão pública municipal |
title |
A condição financeira governamental e sua influência na transparência da gestão pública municipal |
spellingShingle |
A condição financeira governamental e sua influência na transparência da gestão pública municipal Nobre, Carla Janaina Ferreira Condição financeira Transparência fiscal Modelo Brown Municípios paraibanos Financial condition Fiscal transparency Brown model Municipalities paraibanos CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
A condição financeira governamental e sua influência na transparência da gestão pública municipal |
title_full |
A condição financeira governamental e sua influência na transparência da gestão pública municipal |
title_fullStr |
A condição financeira governamental e sua influência na transparência da gestão pública municipal |
title_full_unstemmed |
A condição financeira governamental e sua influência na transparência da gestão pública municipal |
title_sort |
A condição financeira governamental e sua influência na transparência da gestão pública municipal |
author |
Nobre, Carla Janaina Ferreira |
author_facet |
Nobre, Carla Janaina Ferreira |
author_role |
author |
dc.contributor.none.fl_str_mv |
Diniz, Josedilton Alves http://lattes.cnpq.br/1982238994280135 |
dc.contributor.author.fl_str_mv |
Nobre, Carla Janaina Ferreira |
dc.subject.por.fl_str_mv |
Condição financeira Transparência fiscal Modelo Brown Municípios paraibanos Financial condition Fiscal transparency Brown model Municipalities paraibanos CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
topic |
Condição financeira Transparência fiscal Modelo Brown Municípios paraibanos Financial condition Fiscal transparency Brown model Municipalities paraibanos CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
This study aimed to verify the relationship between the financial condition and the level of fiscal transparency of the municipalities of Paraíba. The theoretical support that underpinned this research is based on theories of fiscal federalism, the management of impressions and legitimacy, as well as the contribution of empirical studies. Thus, allowing to raise the hypothesis that the better the financial condition, the better the transparency indexes in the municipalities. The model of Brown (1993) was used to measure the financial condition of the municipal governments and the transparency index was established by the Court of Accounts of the State of Paraíba. In addition to the use of the fine control variable, which is applied by the TCE / PB in detriment of irregularities caused by the managements. According to the statistical model presented, in which the dependent variable is transparency, and regressed through panel Tobit, it was found that the financial condition and the fine are determining factors of transparency, thus, proving that as the Financial condition improves, transparency in disclosure increases, confirming the hypothesis of the survey, with a significance of 1%. In addition, the marginal effects of the variables showed a strong link between the fine and the financial condition with transparency. Of the regressive models used, that is, of the variable transparency, with its total score, or in its 3 aspects (usability, historical series and content), we also observed a significant relation with the financial condition and the fine, with the exception of usability. Robustness tests, to verify if the presence of the fine actually affects the transparency indexes, were made and proved this question. The findings of this investigation corroborated with Zuccolotto and Teixeira (2014), Cruz et al. (2010), De Paiva Ribeiro and Zuccolotto (2014). An analysis of the financial condition of the municipalities of Paraíba each year (2013 to 2015) was carried out, and in each group of municipalities by the population number, confirming the evidence of Dal Vesco et al. (2014). The research results contributed to the theoretical framework and empirical studies on financial condition and transparency, serving as support for public management in the administration of public resources and disclosure of transparent information. |
publishDate |
2017 |
dc.date.none.fl_str_mv |
2017-03-16 2018-12-11T20:37:19Z 2018-12-11 2018-12-11T20:37:19Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://repositorio.ufpb.br/jspui/handle/123456789/12571 |
url |
https://repositorio.ufpb.br/jspui/handle/123456789/12571 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
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Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ |
eu_rights_str_mv |
openAccess |
dc.publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
publisher.none.fl_str_mv |
Universidade Federal da Paraíba Brasil Finanças e Contabilidade Programa de Pós-Graduação em Ciências Contábeis UFPB |
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reponame:Biblioteca Digital de Teses e Dissertações da UFPB instname:Universidade Federal da Paraíba (UFPB) instacron:UFPB |
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Universidade Federal da Paraíba (UFPB) |
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UFPB |
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UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
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diretoria@ufpb.br|| diretoria@ufpb.br |
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