REVENUE ELECTION: FROM ACCOUNTING THEORY TO PRACTICE

• Autor(a) principal: Sallaberry, Jonatas Dutra
• Data de Publicação: 2014
• Outros Autores: Vendruscolo, Maria Ivanice, Rodrigues, Luiz Fernando
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: ConTexto
• Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/43798
• topic: Revenues; Elections; Governor; Accounting theory; Receitas; Eleições; Governador; Teoria contábil

The study aims to analyze the management standards of electoral resources and fund raising for the election for governor of the Federal District and Alagoas in 2010. The methodology used was descriptive exploratory study. The principal guidelines on fundraising were identified. Analyzing the specific case of election campaigns was possible to identify the main species used for storage resources are Wire Transfers representing 77% further donations are predominantly sourced from legal entities in monetary terms, and individuals in number of donors. Identified the large concentration of resources among the major donors, with a single donor campaigns contributed approximately 41% of the resources of the entire campaign for governor. The research also found that the amount invested by the parties and sympathizers in the state of Alagoas State is greater than in the Federal District, reaching R$ 12.69 per capita, or R$ 19.48 per voter fit. Another indicator of the magnitude of the revenue demonstrates that investment reaches less than R$ 0.01 R$ 1.00 for each of the budget to be managed in the state during the year. Therefore, the study showed the investment for each candidate and to demonstrate that the outcome of the polls through the biggest financial investment in campaigns.