Narratives and practices for understanding the concepts and limits of personnel expenses in Brazilian municipalities
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/31908 |
Resumo: | 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. |
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Narratives and practices for understanding the concepts and limits of personnel expenses in Brazilian municipalitiesNarrativas y prácticas para la comprensión de los conceptos y límites de los gastos de personal en los municipios brasileñosNarrativas e práticas de entendimento dos conceitos e limites das despesas com pessoal nos municípios brasileirosDespesas de PessoalLei de Responsabilidade FiscalGovernos LocaisLimites Fiscaisartigo aprovado e apresentado no XLVI Encontro da ANPAD - EnANPAD 2022Purpose: 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.Objetivo: Analizar las narrativas y prácticas para la comprensión de los conceptos y límites de los gastos de personal en los municipios brasileños. Metodología: Estudio exploratorio utilizando el enfoque de métodos mixtos secuenciales que consta de tres pasos: (i) recopilación de datos del Sistema Financiero Brasileño (FINBRA) para el período de 2018 a 2021 para analizar si hubo cumplimiento con los límites de gastos de personal establecidos en la Responsabilidad Fiscal Ley (LRF) por los municipios brasileños; (ii) seguimiento de los debates en tres vidas realizados en el canal de YouTube® en el Portal de TV de la Confederación Nacional de Municipios (CNM) de la serie denominada “¿Qué entra en el límite de gastos de personal?”, que formó parte de el programa “Roda de Saber” del canal y que trajo la visión de la jurisdicción, del ente regulador (STN) y del ente fiscalizador (Cortes de Cuentas), cuyo contenido fue grabado y puesto a disposición en la propia plataforma (streaming); y (iii) Análisis de contenido de vidas utilizando las herramientas Transkriptor® y NVivo®. Resultados: A lo largo del período de análisis, los hallazgos del estudio muestran que los conceptos sobre límites a los gastos de personal fueron observados por los municipios brasileños para el cálculo de los límites fiscales establecidos por la legislación, independientemente del tamaño, la región y el estado donde están ubicados, excepciones involucrar pequeños municipios y las regiones Norte y Nordeste. En cuanto al contenido de las vidas, los entrevistados presentaron narrativas convergentes respecto a lo que se debe o no computar en el límite de gastos de personal, sobre los montos que se pueden o no deducir, y también que los límites de gastos de personal deben ser determinados por poder y órgano. Contribuciones del Estudio: los resultados de la investigación deconstruyen la narrativa de que existen divergencias de entendimiento entre los órganos jurisdiccionales, reguladores y de supervisión sobre los valores que deben computarse en el límite de gastos de personal, lo que puede contribuir al cumplimiento de esos límites por parte de las entidades federativas brasileñas. y homogeneizar la comprensión de los órganos de control en la materia.Objetivo: Analisar as narrativas e práticas de entendimento dos conceitos e limites das despesas com pessoal nos municípios brasileiros. Metodologia: Estudo exploratório utilizando a abordagem de métodos mistos sequenciais composto por três etapas: (i) coleta de dados junto ao Sistema Finanças do Brasil (FINBRA) relativos ao período de 2018 a 2021 para analisar se houve o cumprimento dos limites das despesas com pessoal estabelecidos na Lei de Responsabilidade Fiscal (LRF) por parte dos municípios brasileiros; (ii) acompanhamento dos debates em três lives realizadas no canal do Youtube® na TV Portal da Confederação Nacional de Municípios (CNM) da série denominada “O que entra no limite de gastos de pessoal?”, que fez parte do programa “Roda de Conhecimento” e que trouxe a visão do jurisdicionado, do órgão regulador (STN) e do órgão fiscalizador (Tribunais de Contas), cujo conteúdo foi gravado e disponibilizado na própria plataforma (streaming); e (iii) análise de conteúdo das lives utilizando as ferramentas Transkriptor ® e NVivo®. Resultados: Os achados do estudo mostram que os conceitos sobre os limites das despesas com pessoal foram observados pelos municípios brasileiros para fins de cálculo dos limites fiscais estabelecidos pela legislação, independentemente do porte, da região e do estado onde se localizam, as exceções envolvem municípios pequenos e as Regiões Norte e Nordeste. Sobre o conteúdo das lives, os entrevistados apresentaram narrativas convergentes quanto ao que deve ou não ser computado no limite das despesas de pessoal, sobre os valores que podem ou não ser deduzidos, e, ainda, que os limites das despesas com pessoal devem ser apurados por poder e órgão. Contribuições do Estudo: Os achados da pesquisa descontroem a narrativa de que há divergências de entendimentos entre jurisdicionados, órgãos reguladores e fiscalizadores sobre os valores que devem ser computados no limite das despesas de pessoal, o que pode contribuir para o cumprimento desses limites pelos entes federados brasileiros e uniformizar o entendimento dos órgãos de controle sobre o tema.Portal de Periódicos Eletrônicos da UFRN2024-01-02info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.ufrn.br/ambiente/article/view/3190810.21680/2176-9036.2024v16n1ID31908REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 No. 1 (2024): Jan./Jun.; 282-303REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.; 282-303REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.; 282-3032176-903610.21680/2176-9036.2024v16n1reponame:Revista Ambiente Contábilinstname:Universidade Federal do Rio Grande do Norte (UFRN)instacron:UFRNporhttps://periodicos.ufrn.br/ambiente/article/view/31908/18162Copyright (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/openAccessLima, Diana Vaz deAraújo Júnior, Jailson Gomes de Santos, Marcus Vinicius Cunha dos Dias, Rodrigo Garrido2024-01-05T11:16:46Zoai:periodicos.ufrn.br:article/31908Revistahttps://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 |
Narratives and practices for understanding the concepts and limits of personnel expenses in Brazilian municipalities Narrativas y prácticas para la comprensión de los conceptos y límites de los gastos de personal en los municipios brasileños Narrativas e práticas de entendimento dos conceitos e limites das despesas com pessoal nos municípios brasileiros |
title |
Narratives and practices for understanding the concepts and limits of personnel expenses in Brazilian municipalities |
spellingShingle |
Narratives and practices for understanding the concepts and limits of personnel expenses in Brazilian municipalities Lima, Diana Vaz de Despesas de Pessoal Lei de Responsabilidade Fiscal Governos Locais Limites Fiscais artigo aprovado e apresentado no XLVI Encontro da ANPAD - EnANPAD 2022 |
title_short |
Narratives and practices for understanding the concepts and limits of personnel expenses in Brazilian municipalities |
title_full |
Narratives and practices for understanding the concepts and limits of personnel expenses in Brazilian municipalities |
title_fullStr |
Narratives and practices for understanding the concepts and limits of personnel expenses in Brazilian municipalities |
title_full_unstemmed |
Narratives and practices for understanding the concepts and limits of personnel expenses in Brazilian municipalities |
title_sort |
Narratives and practices for understanding the concepts and limits of personnel expenses in Brazilian municipalities |
author |
Lima, Diana Vaz de |
author_facet |
Lima, Diana Vaz de Araújo Júnior, Jailson Gomes de Santos, Marcus Vinicius Cunha dos Dias, Rodrigo Garrido |
author_role |
author |
author2 |
Araújo Júnior, Jailson Gomes de Santos, Marcus Vinicius Cunha dos Dias, Rodrigo Garrido |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Lima, Diana Vaz de Araújo Júnior, Jailson Gomes de Santos, Marcus Vinicius Cunha dos Dias, Rodrigo Garrido |
dc.subject.por.fl_str_mv |
Despesas de Pessoal Lei de Responsabilidade Fiscal Governos Locais Limites Fiscais artigo aprovado e apresentado no XLVI Encontro da ANPAD - EnANPAD 2022 |
topic |
Despesas de Pessoal Lei de Responsabilidade Fiscal Governos Locais Limites Fiscais artigo aprovado e apresentado no XLVI Encontro da ANPAD - EnANPAD 2022 |
description |
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. |
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 |
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publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/31908 10.21680/2176-9036.2024v16n1ID31908 |
url |
https://periodicos.ufrn.br/ambiente/article/view/31908 |
identifier_str_mv |
10.21680/2176-9036.2024v16n1ID31908 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.ufrn.br/ambiente/article/view/31908/18162 |
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http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
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http://creativecommons.org/licenses/by-nc-sa/4.0 |
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openAccess |
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application/pdf |
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Portal de Periódicos Eletrônicos da UFRN |
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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.; 282-303 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte; Vol. 16 Núm. 1 (2024): Jan./Jun.; 282-303 REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036; v. 16 n. 1 (2024): Jan./Jun.; 282-303 2176-9036 10.21680/2176-9036.2024v16n1 reponame:Revista Ambiente Contábil instname:Universidade Federal do Rio Grande do Norte (UFRN) instacron:UFRN |
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Universidade Federal do Rio Grande do Norte (UFRN) |
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UFRN |
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UFRN |
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Revista Ambiente Contábil |
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Revista Ambiente Contábil |
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Revista Ambiente Contábil - Universidade Federal do Rio Grande do Norte (UFRN) |
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