Electoral Process in Ceará Municipalities and Occurrence of Political Budget Cycles

• Autor(a) principal: Barcellos , Claudia Valani
• Data de Publicação: 2023
• Outros Autores: Nascimento, Roberto Sergio, Viotto, Ricardo
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2934
• topic: Expenditure. Budget cycle. Election. Ceará.; Despesa. Ciclo orçamentário. Eleição. Ceará.

Objective: this article aims to evaluate whether the electoral process in municipalities of Ceará can exert influence on the budget execution of public expenditure. Method: use of linear regression with the use of several variables (dependent variable - re-election; independent variables - investment expenditure, credit operations, remains payable, voluntary transfers, budget result, cash generation. IDEB, IDHM and federal political alignment) to assess the existence of political-budgetary cycles. Originality/Relevance: tests other variables that may be associated with the Theory of Political Budget Cycles. Results: independent variables (investment expense, credit operations, remains payable, voluntary transfers, budget result, cash generation. IDEB, IDHM and federal political alignment) were individually confronted with the dependent variable reelection, and only the variables balance of remains to pay processed, credit operations and investment expenses were considered significant. Theoretical/Methodological contributions: the study tests the theory based on other socioeconomic variables not yet explored in previous studies, which contributes to new strands of research by researchers. Social/Management contributions: It highlights that any variable of the socioeconomic type can assist in the permanence of politicians in power, in view of their manipulation. In practice, it points out that certain variables are more susceptible than others.