Factors that Influence the Probability of Rejection of Government Accounts in Pernambuco Municipalities
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | , , , |
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 |
Resumo: | 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. |
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Factors that Influence the Probability of Rejection of Government Accounts in Pernambuco MunicipalitiesFatores que Influenciam a Probabilidade de Rejeição das Contas de Governo dos Municípios PernambucanosTCE/PEProfile of MayorsSocioeconomic Characteristics of MunicipalitiesRejection of AccountsTCE/PEPerfil dos prefeitosCaracterísticas socioeconômicas dos MunicípiosRejeição 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. Objetivo: Verificar quais são os fatores que influenciam a probabilidade de rejeição das contas de governo julgadas pelo Tribunal de Contas de Pernambuco (TCE/PE). Método: Utilizou-se regressão logística para verificar a probabilidade de ocorrer rejeição das contas de governo com base no perfil dos prefeitos e características socioeconômicas dos Municípios. Originalidade/Relevância: Essa pesquisa inova ao testar variáveis que possibilitam auxiliar prefeitos e sociedade a observar quais características dos gestores públicos e dos municípios são um perfil desejado para que se busque diminuir o quantitativo de contas rejeitadas, fomentando boas práticas de governança e uma maior participação do controle social na utilização dos recursos públicos. Resultados: Os achados sugerem que a experiência política e o nível de escolaridade são os fatores que mais influenciam, respectivamente, aumentando e diminuindo, a probabilidade de rejeição das contas de governo dos Municípios. No que se refere às variáveis relacionadas às características socioeconômicas dos Municípios, os resultados sugerem que um aumento do Índice de desempenho financeiro do Município, do PIB per capita e do Índice de Desenvolvimento Municipal Firjan, diminuem a probabilidade de rejeição das contas de governo julgadas pelo TCE/PE. Contribuições Teóricas/Metodológicas: Contribui ampliando o rol de pesquisas sobre o tema, analisado sob a ótica de uma metodologia quantitativa, explorando novos resultados com uma amostra local e inferindo possibilidades de identificar fatores que influenciam na rejeição de contas. Contabilidade Gestão e Governança2023-07-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/303610.51341/cgg.v26i1.3036Journal of Accounting, Management and Governance; Vol. 26 No. 1 (2023); 121-152Contabilidade Gestão e Governança; v. 26 n. 1 (2023); 121-1521984-392510.51341/cgg.v26i1reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBporenghttps://revistacgg.org/index.php/contabil/article/view/3036/798https://revistacgg.org/index.php/contabil/article/view/3036/799Copyright (c) 2023 Lyndon Jhonson Soares dos Santos, Jeronymo José Libonati, Joebson Maurilio Alves dos Santos, Amanda Aires Vieira, João Eudes Bezerra Filhoinfo:eu-repo/semantics/openAccessSoares dos Santos, Lyndon JhonsonLibonati, Jeronymo JoséAlves dos Santos, Joebson MaurilioVieira, Amanda AiresBezerra Filho, João Eudes2023-08-05T01:13:42Zoai:oai.jamg.cloud:article/3036Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2023-08-05T01:13:42Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false |
dc.title.none.fl_str_mv |
Factors that Influence the Probability of Rejection of Government Accounts in Pernambuco Municipalities Fatores que Influenciam a Probabilidade de Rejeição das Contas de Governo dos Municípios Pernambucanos |
title |
Factors that Influence the Probability of Rejection of Government Accounts in Pernambuco Municipalities |
spellingShingle |
Factors that Influence the Probability of Rejection of Government Accounts in Pernambuco Municipalities Soares dos Santos, Lyndon Jhonson TCE/PE Profile of Mayors Socioeconomic Characteristics of Municipalities Rejection of Accounts TCE/PE Perfil dos prefeitos Características socioeconômicas dos Municípios Rejeição de contas |
title_short |
Factors that Influence the Probability of Rejection of Government Accounts in Pernambuco Municipalities |
title_full |
Factors that Influence the Probability of Rejection of Government Accounts in Pernambuco Municipalities |
title_fullStr |
Factors that Influence the Probability of Rejection of Government Accounts in Pernambuco Municipalities |
title_full_unstemmed |
Factors that Influence the Probability of Rejection of Government Accounts in Pernambuco Municipalities |
title_sort |
Factors that Influence the Probability of Rejection of Government Accounts in Pernambuco Municipalities |
author |
Soares dos Santos, Lyndon Jhonson |
author_facet |
Soares dos Santos, Lyndon Jhonson Libonati, Jeronymo José Alves dos Santos, Joebson Maurilio Vieira, Amanda Aires Bezerra Filho, João Eudes |
author_role |
author |
author2 |
Libonati, Jeronymo José Alves dos Santos, Joebson Maurilio Vieira, Amanda Aires Bezerra Filho, João Eudes |
author2_role |
author author author author |
dc.contributor.author.fl_str_mv |
Soares dos Santos, Lyndon Jhonson Libonati, Jeronymo José Alves dos Santos, Joebson Maurilio Vieira, Amanda Aires Bezerra Filho, João Eudes |
dc.subject.por.fl_str_mv |
TCE/PE Profile of Mayors Socioeconomic Characteristics of Municipalities Rejection of Accounts TCE/PE Perfil dos prefeitos Características socioeconômicas dos Municípios Rejeição de contas |
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 |
description |
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. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-07-31 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/3036 10.51341/cgg.v26i1.3036 |
url |
https://revistacgg.org/index.php/contabil/article/view/3036 |
identifier_str_mv |
10.51341/cgg.v26i1.3036 |
dc.language.iso.fl_str_mv |
por eng |
language |
por eng |
dc.relation.none.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/3036/798 https://revistacgg.org/index.php/contabil/article/view/3036/799 |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf application/pdf |
dc.publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
dc.source.none.fl_str_mv |
Journal of Accounting, Management and Governance; Vol. 26 No. 1 (2023); 121-152 Contabilidade Gestão e Governança; v. 26 n. 1 (2023); 121-152 1984-3925 10.51341/cgg.v26i1 reponame:Contabilidade, Gestão e Governança instname:Universidade de Brasília (UnB) instacron:UNB |
instname_str |
Universidade de Brasília (UnB) |
instacron_str |
UNB |
institution |
UNB |
reponame_str |
Contabilidade, Gestão e Governança |
collection |
Contabilidade, Gestão e Governança |
repository.name.fl_str_mv |
Contabilidade, Gestão e Governança - Universidade de Brasília (UnB) |
repository.mail.fl_str_mv |
jamg.cgg@gmail.com |
_version_ |
1798315266246967296 |