Narratives and practices for understanding the concepts and limits of personnel expenses in Brazilian municipalities

• Autor(a) principal: Lima, Diana Vaz de
• Data de Publicação: 2024
• Outros Autores: Araújo Júnior, Jailson Gomes de, Santos, Marcus Vinicius Cunha dos, Dias, Rodrigo Garrido
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/31908
• topic: Despesas de Pessoal; Lei de Responsabilidade Fiscal; Governos Locais; Limites Fiscais; artigo aprovado e apresentado no XLVI Encontro da ANPAD - EnANPAD 2022

Purpose: To analyze the narratives and practices for understanding the concepts and limits of personnel expenses in Brazilian municipalities. Methodology: Exploratory study using the sequential mixed methods approach consisting of three steps: (i) data collection from the Brazilian Finance System (FINBRA) for the period from 2018 to 2021 to analyze whether there was compliance with the limits on personnel expenses established in the Fiscal Responsibility Law (LRF) by Brazilian municipalities; (ii) follow-up of the debates in three lives held on the YouTube channel® on the TV Portal of the National Confederation of Municipalities (CNM) of the series called “What goes into the personnel spending limit?”, which was part of the program “Roda de Knowledge” of the channel and which brought the vision of the jurisdiction, the regulatory body (STN) and the supervisory body (Courts of Auditors), whose content was recorded and made available on the platform itself (streaming); and (iii) Content analysis of lives using Transkriptor ® and NVivo® tools. Results: Throughout the period of analysis, the findings of the study show that the concepts about limits on personnel expenses were observed by Brazilian municipalities for the purpose of calculating the fiscal limits established by legislation, regardless of size, region and state where they are located, exceptions involve small municipalities and the North and Northeast regions. Regarding the content of the lives, the interviewees presented converging narratives regarding what should or should not be computed in the limit of personnel expenses, on the amounts that may or may not be deducted, and also that the limits of personnel expenses must be determined by power and organ. Contributions of the Study: The research findings deconstruct the narrative that there are divergences of understanding between jurisdictional bodies, regulatory and supervisory bodies about the amounts that must be computed in the limit of personnel expenses, which can contribute to the fulfillment of these limits by the Brazilian federated entities and to standardize the understanding of the control bodies on the subject.