Governance Intensity and Incidence: Assessing State-Level Financial Governance in Brazil

• Autor(a) principal: Alves de Souza Matos, Getúlio
• Data de Publicação: 2018
• Outros Autores: Amaral, Hudson Fernandes, Iquiapaza, Robert Aldo
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Administração Pública e Gestão Social
• Texto Completo: https://periodicos.ufv.br/apgs/article/view/5739
• topic: Governança Pública; Finanças Públicas; Índices de Governança; Valor Público; Governança Pública

The recent growth of new governance indicators requires a discussion about the misconceptions of transposing means and goals from business administration into the public sphere. For this purpose, Public Value theory can provide a neutral perspective for the current studies of public governance, which implies the need for reassessment of some of the former indicators. In this paper, we demonstrate the feasibility of this theoretical construction and propose a quantitative multidimensional indicator for state-level public finance in Brazil. Based exclusively on attendance of legal requirements, a 15-year sample for all Brazilian States brought different results from the previous findings, revealing that the quality of governance is uncorrelated with the wealth, breaking the inequality assumption that the richer states perform better than the poor ones.