The different types of financial resources and their use by candidates for governors in the 2018 election

• Autor(a) principal: Guerra, Renan Bittencourt
• Data de Publicação: 2022
• Outros Autores: de Souza David, Laisa, Gave, Etania, Rezende Gama, Janyluce
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/23016
• topic: Election campaign financing; Accountability; Electoral Accouting; Electoral Accounting; Financiamiento de campañas electorales; Accountability; Contabilidad Electoral; Contabilidad Electoral; Financiamento de campanha eleitoral; Accountability; Contabilidade Eleitoral; Contabilidade Eleitoral

Purpose: Examine the distribution of FEFC values ??allocated to candidates for Governor in the 2018 elections, as well as two other types of financial resources. To this end, it analyzes the Brazilian Electoral Reform that took place in 2017, highlighting the creation of the Special Campaign Financing Fund (FEFC), which transferred R$ 1.7 billion to Brazilian political parties in 2018. It uses literature that states about the informational conflict presented Agency Theory and social participation in the electoral process. Methodology: Using a sample of 193 candidates, the methodology used adopted a quali-quanti approach, with descriptive statistical analysis and application of the Kruskal-Wallis test, in addition to a documentary study that consisted in the analysis of the accountability statements of the candidates published by the Tribunal Superior Eleitoral (TSE). In this way, the distributions of the three types of resources (Outros Recursos, Fundo Partidário and FEFC) between Brazilian regions were analyzed, as well as the returns (campaign devolution) declared by the candidates. Results: The results indicate that about 60% of all the financial resources used by the candidates studied came from the fund instituted by the government. Of the five Brazilian regions, the Southeast represented the candidates who spent the most on two types of resources: Outros Recursos e Fundo Partidário while the Northeast region was the region with the greatest receipt of FEFC resources. Contributions of the Study: The study contributes to verify the financial distribution of candidates for governors at the national level. Bearing in mind that the plaintiffs spent more of the FEFC and returned less of that same resource compared to the other types of financing, it indicates the prioritization by the candidates of the consumption of the FEFC, thus safeguarding their own resources and of party origin.