Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory
Autor(a) principal: | |
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Data de Publicação: | 2022 |
Outros Autores: | , , , |
Tipo de documento: | Artigo |
Idioma: | eng |
Título da fonte: | Revista Ambiente Contábil |
Texto Completo: | https://periodicos.ufrn.br/ambiente/article/view/29392 |
Resumo: | 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 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. |
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Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theoryBeneficio de emergencia brasileño: implementación y control en comparación con la teoría distributiva de LowiBenefício emergencial brasileiro: implementação e controle comparado a teoria distributiva de LowiCoronavirus, Health Resource, Education Resource, Public Finance.Inglês (Estados Unidos).Coronavirus, Recursos para la salud, Recursos educativos, Finanzas públicas.Coronavírus. Recurso da Saúde. Recurso da Educação. Finanças Públicas.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 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.Objetivo: El presente estudio tiene como objetivo evidenciar el origen de los recursos y los procesos de implementación, distribución del beneficio de emergencia destinado a las clases populares, en comparación con la teoría distributiva de Lowi y justificar el control y la rendición de cuentas. Metodología: Se realizó una revisión de la literatura sobre el enfoque de Lowi a la teoría distributiva y una investigación documental en sitios federales de transparencia ejecutiva para la construcción de este ensayo teórico. Resultados: Los resultados apuntan a la existencia de una mera mutación de los orígenes de los recursos en los ámbitos de la educación y la salud, para el Ministerio de Ciudadanía dejando dudas sobre si había eficacia de las inversiones. El beneficio de emergencia sirve inmediatamente a las personas más desfavorecidas, pero no repara los daños permanentes de la trayectoria de vulnerabilidad y subcitación de la población de las clases populares. La acción de control y rendición de cuentas de los recursos del Tribunal de Cuentas Federal muestra que hubo una falta de enfoque en la política social, como lo predijo la teoría distributiva de Lowi (Marcuso &Moreira, 2013). Contribuciones del Estudio: En el ámbito académico y científico, este estudio contribuye al debate de la teoría distributiva de Lowi aplicada en situaciones de contingencia, como en el contexto de una pandemia llamada Covid. Para la sociedad, sus contribuciones impregnan la necesidad de información más transparente y fiable y una mayor comprensión del uso y los orígenes de los recursos públicos para evitar manipulaciones presupuestarias. Y la necesidad de intervención de las instituciones de control para garantizar el uso adecuado de los cargos públicos.Objetivo: O presente estudo tem por objetivo evidenciar a origem dos recursos e os processos de implementação e distribuição do benefício emergencial destinado às classes populares, comparando com a teoria distributiva de Lowi e justificar o controle e accountability. Metodologia: Realizou-se a revisão de literatura referente a abordagem da teoria distributiva de Lowi e uma pesquisa documental em sítios da transparência do executivo federal para construção deste ensaio teórico. Resultados: Os resultados apontam para a existência de mera mutação das origens de recursos nas áreas da educação e saúde para o Ministério da Cidadania, deixando dúvidas se houve efetividade de investimentos. O benefício emergencial atende de forma imediata as pessoas mais desfavorecidas, mas não reparam os danos permanentes da trajetória de vulnerabilidade e subcidadania da população das classes populares. A ação de controle e accountability dos recursos pelo Tribunal de Contas da União evidencia que houve falta de foco com a política social, como previsto pela teoria distributiva de Lowi (Marcuso & Moreira, 2013). Contribuições do Estudo: No âmbito acadêmico e científico, o presente estudo contribui para o debate da teoria distributiva de Lowi aplicada em situações contingenciais, como no contexto de pandemia denominada de Covid 19. Para a sociedade, suas contribuições perpassam pela necessidade de informações mais transparentes, confiáveis e de maior compreensibilidade na utilização e origens dos recursos públicos, de forma a evitar manipulações orçamentárias. Possibilita a observância da intervenção de instituições controladoras para garantir o uso adequado do erário público.Portal de Periódicos Eletrônicos da UFRN2022-07-04info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/2939210.21680/2176-9036.2022v14n2ID29392REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 No. 2 (2022): Jul./Dez.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 2 (2022): Jul./Dez.REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 14 n. 2 (2022): Jul./Dez.2176-903610.21680/2176-9036.2022v14n2reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNenghttps://periodicos.ufrn.br/ambiente/article/view/29392/15873Copyright (c) 2022 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036http://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessFraga, Marinette Santana Ferreira, Cláudia Aparecida Avelar Teodósio, Armindo dos Santos de Sousa Yoshitake, Mariano Motta, Verônica Macário de Oliveira 2023-01-18T23:18:26Zoai:periodicos.ufrn.br:article/29392Revistahttps://periodicos.ufrn.br/ambientePUBhttps://periodicos.ufrn.br/ambiente/oai||prof.mauriciocsilva@gmail.com2176-90362176-9036opendoar:2023-01-18T23:18:26Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN)false |
dc.title.none.fl_str_mv |
Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory Beneficio de emergencia brasileño: implementación y control en comparación con la teoría distributiva de Lowi Benefício emergencial brasileiro: implementação e controle comparado a teoria distributiva de Lowi |
title |
Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory |
spellingShingle |
Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory Fraga, Marinette Santana Coronavirus, Health Resource, Education Resource, Public Finance. Inglês (Estados Unidos). Coronavirus, Recursos para la salud, Recursos educativos, Finanzas públicas. Coronavírus. Recurso da Saúde. Recurso da Educação. Finanças Públicas. |
title_short |
Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory |
title_full |
Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory |
title_fullStr |
Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory |
title_full_unstemmed |
Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory |
title_sort |
Brazilian emergency benefit: implementation and control to compared to Lowi’s distributive theory |
author |
Fraga, Marinette Santana |
author_facet |
Fraga, Marinette Santana Ferreira, Cláudia Aparecida Avelar Teodósio, Armindo dos Santos de Sousa Yoshitake, Mariano Motta, Verônica Macário de Oliveira |
author_role |
author |
author2 |
Ferreira, Cláudia Aparecida Avelar Teodósio, Armindo dos Santos de Sousa Yoshitake, Mariano Motta, Verônica Macário de Oliveira |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Fraga, Marinette Santana Ferreira, Cláudia Aparecida Avelar Teodósio, Armindo dos Santos de Sousa Yoshitake, Mariano Motta, Verônica Macário de Oliveira |
dc.subject.por.fl_str_mv |
Coronavirus, Health Resource, Education Resource, Public Finance. Inglês (Estados Unidos). Coronavirus, Recursos para la salud, Recursos educativos, Finanzas públicas. Coronavírus. Recurso da Saúde. Recurso da Educação. Finanças Públicas. |
topic |
Coronavirus, Health Resource, Education Resource, Public Finance. Inglês (Estados Unidos). Coronavirus, Recursos para la salud, Recursos educativos, Finanzas públicas. Coronavírus. Recurso da Saúde. Recurso da Educação. Finanças Públicas. |
description |
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 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. |
publishDate |
2022 |
dc.date.none.fl_str_mv |
2022-07-04 |
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/29392 10.21680/2176-9036.2022v14n2ID29392 |
url |
https://periodicos.ufrn.br/ambiente/article/view/29392 |
identifier_str_mv |
10.21680/2176-9036.2022v14n2ID29392 |
dc.language.iso.fl_str_mv |
eng |
language |
eng |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/29392/15873 |
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. 14 No. 2 (2022): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 14 Núm. 2 (2022): Jul./Dez. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 14 n. 2 (2022): Jul./Dez. 2176-9036 10.21680/2176-9036.2022v14n2 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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