Factors that Influence the Probability of Rejection of Government Accounts in Pernambuco Municipalities

• Autor(a) principal: Soares dos Santos, Lyndon Jhonson
• Data de Publicação: 2023
• Outros Autores: Libonati, Jeronymo José, Alves dos Santos, Joebson Maurilio, Vieira, Amanda Aires, Bezerra Filho, João Eudes
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/3036
• topic: TCE/PE; Profile of Mayors; Socioeconomic Characteristics of Municipalities; Rejection of Accounts; TCE/PE; Perfil dos prefeitos; Características socioeconômicas dos Municípios; Rejeição de contas

 Objective: Check what are the factors that influence the probability of rejection of government accounts judged by the Pernambuco State Audit Court (TCE/PE). Method: Logistic regression was used to verify the probability of rejection of government accounts based on the profile of mayors and socioeconomic characteristics of municipalities. Originality/Relevance: This research innovates by testing variables that make it possible to help mayors and society to observe what characteristics of public managers and municipalities are a desired profile in order to reduce the number of rejected accounts, promoting good governance practices and greater participation of social control in the use of public resources. Results: The findings suggest that political experience and education level are the factors that most influence, respectively, increasing and decreasing, the probability of rejection of municipal government accounts. With regard to the variables related to the socioeconomic characteristics of the Municipalities, the results suggest that an increase in the Financial Performance Index of the Municipality, in the GDP per capita and in the Firjan Municipal Development Index, decrease the probability of rejection of the government accounts judged by the TCE/PE. Theoretical/Methodological Contributions: It contributes by expanding the list of research on the subject, analyzed from the perspective of a quantitative methodology, exploring new results with a local sample and inferring possibilities to identify factors that influence account rejection.