Explanatory factors of the financial condition in the municipalities of Minas Gerais
Autor(a) principal: | |
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Data de Publicação: | 2024 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/31368 |
Resumo: | Purpose: Identify the explanatory factors of the financial condition of small municipalities in Minas Gerais. Methodology: From the perspective of the Theory of Financial Condition, the research was carried out in two stages: first, the financial condition of the municipalities was calculated using Brown's (1993) model; Next, the financial variables capable of influencing the financial condition of the municipalities in the sample were identified. For this, accounting information was collected in the period from 2017 to 2020 from 229 municipalities in the state of Minas Gerais that had a population of less than 5 thousand inhabitants in the year 2020. An econometric model with panel data was used for analysis of the relations. Results: The variables Personnel Expenditure (GP) and Degree of Indebtedness (GE) were events at a significance level of 1%, with GP being positively related and GE negatively related to the government's financial condition. So, the results prove the existence of financial factors related to budget solvency and long-term solvency that impact the financial condition of small municipalities. Contributions of the Study: The research contributes to the literature on the explanatory factors of the financial condition by analyzing small municipalities, using a consolidated model in the international literature, especially amid the discussion of PEC 188/2019 on the merger of these municipalities. In addition, it can help public managers in decision-making by pointing out the explanatory factors that occurred for the municipal financial condition. |
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Explanatory factors of the financial condition in the municipalities of Minas GeraisFactores explicativos de la condición financiera en municipios de Minas GeraisFatores explicativos da condição financeira em municípios de Minas GeraisFinancial ConditionPublic financesSmall MunicipalitiesCondição FinanceiraFinanças PúblicasPequenos MunicípiosFinanças PúblicasOrçamento PúblicoCondición FinancieraFinanzas públicasPequeños MunicipiosPurpose: Identify the explanatory factors of the financial condition of small municipalities in Minas Gerais. Methodology: From the perspective of the Theory of Financial Condition, the research was carried out in two stages: first, the financial condition of the municipalities was calculated using Brown's (1993) model; Next, the financial variables capable of influencing the financial condition of the municipalities in the sample were identified. For this, accounting information was collected in the period from 2017 to 2020 from 229 municipalities in the state of Minas Gerais that had a population of less than 5 thousand inhabitants in the year 2020. An econometric model with panel data was used for analysis of the relations. Results: The variables Personnel Expenditure (GP) and Degree of Indebtedness (GE) were events at a significance level of 1%, with GP being positively related and GE negatively related to the government's financial condition. So, the results prove the existence of financial factors related to budget solvency and long-term solvency that impact the financial condition of small municipalities. Contributions of the Study: The research contributes to the literature on the explanatory factors of the financial condition by analyzing small municipalities, using a consolidated model in the international literature, especially amid the discussion of PEC 188/2019 on the merger of these municipalities. In addition, it can help public managers in decision-making by pointing out the explanatory factors that occurred for the municipal financial condition.Objetivo: Identificar los factores explicativos de la situación financiera de los pequeños municipios de Minas Gerais. Metodología: Desde la perspectiva de la Teoría de la Condición Financiera, la investigación se realizó en dos etapas: en la primera se calculó la condición financiera de los municipios utilizando el modelo de Brown (1993); posteriormente, se identificaron las variables financieras capaces de influir en la condición financiera de estos municipios. Para esto, se recopiló información contable en el período de 2017 a 2020 de 229 municipios del estado de Minas Gerais que tenían una población de menos de 5 mil habitantes en el año 2020. Se optó por utilizar un modelo econométrico con datos de panel para el análisis de las relaciones. Resultados: Se encontró que las variables Gasto en Personal (GP) y Grado de Endeudamiento (GE) fueron significativas a un nivel de significación del 1%, donde GP se relaciona positivamente y GE se relaciona negativamente con la condición financiera del gobierno. Así, los resultados revelan la existencia de factores financieros relacionados con la solvencia presupuestaria y la solvencia de largo plazo que impactan en la condición financiera de los pequeños municipios. Contribuciones del Estudio: La investigación contribuye a la literatura sobre los factores explicativos de la condición financiera mediante el análisis de pequeños municipios, utilizando un modelo consolidado en la literatura internacional, especialmente en medio de la discusión de la PEC 188/2019 sobre la fusión de estos municipios. Además, puede ayudar a los gestores públicos en la toma de decisiones al señalar los factores explicativos significativos de la situación financiera municipal.Objetivo: Identificar os fatores explicativos da condição financeira dos pequenos municípios de Minas Gerais. Metodologia: Sob a ótica da Teoria da Condição Financeira, a pesquisa foi realizada em duas etapas: na primeira calculou-se a condição financeira dos municípios por meio do modelo de Brown (1993); na sequência, identificaram-se as variáveis financeiras capazes de influenciar a condição financeira dos municípios da amostra. Para isso, foram coletadas informações contábeis no período de 2017 a 2020 de 229 municípios do estado de Minas Gerais que apresentaram população inferior a 5 mil habitantes no ano de 2020. Optou-se pela utilização de um modelo econométrico com dados em painel para análise das relações. Resultados: Constatou-se que as variáveis Gasto com Pessoal (GP) e Grau de Endividamento (GE) foram significativas a um nível de significância de 1%, sendo que GP se relaciona positivamente e GE negativamente com a condição financeira governamental. Assim, os resultados revelam a existência de fatores financeiros relacionados à solvência orçamentária e à solvência de longo prazo que impactam na condição financeira de pequenos municípios. Contribuições do Estudo: A pesquisa contribui para a literatura sobre os fatores explicativos da condição financeira ao analisar pequenos municípios, utilizando um modelo consolidado na literatura internacional, especialmente em meio à discussão da PEC 188/2019 sobre a fusão destes municípios. Além disso, pode auxiliar os gestores públicos na tomada de decisões ao apontar os fatores explicativos significativos para a condição financeira municipal.Portal de Periódicos Eletrônicos da UFRN2024-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/3136810.21680/2176-9036.2024v16n1ID31368REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.; 259-281REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.; 259-281REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.; 259-2812176-903610.21680/2176-9036.2024v16n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/31368/18161Copyright (c) 2024 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessFerreira, Hugo LucindoResende, Leandro Lima Barbosa Neto, João EstevãoCunha, Jacqueline Veneroso Alves daAvelino, Bruna Camargos2024-01-05T11:16:46Zoai:periodicos.ufrn.br:article/31368Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2024-01-05T11:16:46Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
Explanatory factors of the financial condition in the municipalities of Minas Gerais Factores explicativos de la condición financiera en municipios de Minas Gerais Fatores explicativos da condição financeira em municípios de Minas Gerais |
title |
Explanatory factors of the financial condition in the municipalities of Minas Gerais |
spellingShingle |
Explanatory factors of the financial condition in the municipalities of Minas Gerais Ferreira, Hugo Lucindo Financial Condition Public finances Small Municipalities Condição Financeira Finanças Públicas Pequenos Municípios Finanças Públicas Orçamento Público Condición Financiera Finanzas públicas Pequeños Municipios |
title_short |
Explanatory factors of the financial condition in the municipalities of Minas Gerais |
title_full |
Explanatory factors of the financial condition in the municipalities of Minas Gerais |
title_fullStr |
Explanatory factors of the financial condition in the municipalities of Minas Gerais |
title_full_unstemmed |
Explanatory factors of the financial condition in the municipalities of Minas Gerais |
title_sort |
Explanatory factors of the financial condition in the municipalities of Minas Gerais |
author |
Ferreira, Hugo Lucindo |
author_facet |
Ferreira, Hugo Lucindo Resende, Leandro Lima Barbosa Neto, João Estevão Cunha, Jacqueline Veneroso Alves da Avelino, Bruna Camargos |
author_role |
author |
author2 |
Resende, Leandro Lima Barbosa Neto, João Estevão Cunha, Jacqueline Veneroso Alves da Avelino, Bruna Camargos |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Ferreira, Hugo Lucindo Resende, Leandro Lima Barbosa Neto, João Estevão Cunha, Jacqueline Veneroso Alves da Avelino, Bruna Camargos |
dc.subject.por.fl_str_mv |
Financial Condition Public finances Small Municipalities Condição Financeira Finanças Públicas Pequenos Municípios Finanças Públicas Orçamento Público Condición Financiera Finanzas públicas Pequeños Municipios |
topic |
Financial Condition Public finances Small Municipalities Condição Financeira Finanças Públicas Pequenos Municípios Finanças Públicas Orçamento Público Condición Financiera Finanzas públicas Pequeños Municipios |
description |
Purpose: Identify the explanatory factors of the financial condition of small municipalities in Minas Gerais. Methodology: From the perspective of the Theory of Financial Condition, the research was carried out in two stages: first, the financial condition of the municipalities was calculated using Brown's (1993) model; Next, the financial variables capable of influencing the financial condition of the municipalities in the sample were identified. For this, accounting information was collected in the period from 2017 to 2020 from 229 municipalities in the state of Minas Gerais that had a population of less than 5 thousand inhabitants in the year 2020. An econometric model with panel data was used for analysis of the relations. Results: The variables Personnel Expenditure (GP) and Degree of Indebtedness (GE) were events at a significance level of 1%, with GP being positively related and GE negatively related to the government's financial condition. So, the results prove the existence of financial factors related to budget solvency and long-term solvency that impact the financial condition of small municipalities. Contributions of the Study: The research contributes to the literature on the explanatory factors of the financial condition by analyzing small municipalities, using a consolidated model in the international literature, especially amid the discussion of PEC 188/2019 on the merger of these municipalities. In addition, it can help public managers in decision-making by pointing out the explanatory factors that occurred for the municipal financial condition. |
publishDate |
2024 |
dc.date.none.fl_str_mv |
2024-01-02 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/31368 10.21680/2176-9036.2024v16n1ID31368 |
url |
https://periodicos.ufrn.br/ambiente/article/view/31368 |
identifier_str_mv |
10.21680/2176-9036.2024v16n1ID31368 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/31368/18161 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
publisher.none.fl_str_mv |
Portal de Periódicos Eletrônicos da UFRN |
dc.source.none.fl_str_mv |
REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.; 259-281 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.; 259-281 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.; 259-281 2176-9036 10.21680/2176-9036.2024v16n1 reponame:Revista Ambiente Contábil instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
instname_str |
Universidade Federal do Rio Grande do Norte (UFRN) |
instacron_str |
UFRN |
institution |
UFRN |
reponame_str |
Revista Ambiente Contábil |
collection |
Revista Ambiente Contábil |
repository.name.fl_str_mv |
Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
repository.mail.fl_str_mv |
||prof.mauriciocsilva@gmail.com |
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