Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory

• Autor(a) principal: Fraga, Marinette Santana
• Data de Publicação: 2022
• Outros Autores: Ferreira, Cláudia Aparecida Avelar, Teodósio, Armindo dos Santos de Sousa, Yoshitake, Mariano, Motta, Verônica Macário de Oliveira
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/22975
• topic: Coronavirus, Health Resource, Education Resource, Public Finance; Coronavirus, Recursos para la salud, Recursos educativos, Finanzas públicas.; Coronavírus, Recurso da Saúde, Recurso da Educação, Finanças Públicas.; Política pública. Gestão de recursos. Fonte de recursos

Purpose: The present study aims to evidence the origin of resources, the implementation and distribution processes of the emergency benefit destined to the popular classes, comparing with Lowi's distributive theory, and justify the control and accountability. Methodology: A literature review was conducted regarding Lowi's approach to distributive theory and a documentary research in federal executive transparency sites for the construction of this theoretical essay. Results: The results point to the existence of a mere mutation of the origins of resources in education and health, for the Ministry of Citizenship leaving doubts about whether there was effectiveness of investments. The emergency benefit immediately serves the most disadvantaged people but does not repair the permanent damage of the trajectory of vulnerability and sub citizenship of the population of the popular classes. The control action and accountability of resources by the Federal Court of Auditors shows that there was a lack of focus on social policy, as predicted by Lowi's distributive theory (Marcuso & Moreira, 2013). Contributions of the Study: In the academic and scientific sphere, this study contributes to the debate of Lowi's distributive theory applied in contingency situations, such as in the context of covid's pandemic 19. For society, its contributions permeate the need for more transparent, reliable information and greater comprehensibility of the use and origins of public resources to avoid budgetary manipulations. And the need for intervention of controlling institutions to ensure the proper use of the public office.