Electoral Process in Ceará Municipalities and Occurrence of Political Budget Cycles
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/2934 |
Resumo: | 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. |
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Electoral Process in Ceará Municipalities and Occurrence of Political Budget CyclesProcesso Eleitoral em Municípios Cearenses e Ocorrência de Ciclos Políticos OrçamentáriosExpenditure. 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. Objetivo: o presente artigo visa avaliar se o processo eleitoral em Municípios Cearenses é capaz de exercer influência sobre a execução da despesa pública orçamentária. Método: uso de regressão linear com a utilização de diversas variáveis (variável dependente: reeleição; variáveis independentes: despesa com investimento, operações de crédito, restos a pagar, transferências voluntarias, resultado orçamentário, geração de caixa. IDEB, IDHM e alinhamento político federal) para aferir a existência de ciclos político-orçamentários. Originalidade/Relevância: testa outras variáveis que podem estar associadas à Teoria do Ciclos Político-Orçamentários. Resultados: as variáveis independentes (despesa com investimento, operações de crédito, restos a pagar, transferências voluntárias, resultado orçamentário, geração de caixa, IDEB, IDHM e alinhamento político federal) foram confrontadas, individualmente, com a variável dependente reeleição, tendo sido consideradas significativas somente as de saldo de restos a pagar processados, operações de crédito e despesas com investimento. Contribuições Teóricas/Metodológicas: o estudo testa a Teoria com outras variáveis socioeconômicas ainda não exploradas em estudos anteriores, o que contribui para novas vertentes em futuras pesquisas. Contribuições Sociais/para a Gestão: Destaca que qualquer variável do tipo socioeconômica é capaz de auxiliar na permanência dos políticos no poder, face sua manipulação. Na prática, assinala-se que determinadas variáveis são mais susceptíveis que outras. Contabilidade Gestão e Governança2023-03-29info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/293410.51341/cgg.v25i3.2934Journal of Accounting, Management and Governance; Vol. 25 No. 3 (2022); 524-540Contabilidade Gestão e Governança; v. 25 n. 3 (2022); 524-5401984-392510.51341/cgg.v25i3reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBporenghttps://revistacgg.org/index.php/contabil/article/view/2934/787https://revistacgg.org/index.php/contabil/article/view/2934/788Copyright (c) 2022 Claudia Valani Barcellos , Roberto Sergio Nascimento, Ricardo Viottoinfo:eu-repo/semantics/openAccessBarcellos , Claudia ValaniNascimento, Roberto SergioViotto, Ricardo2023-07-18T14:58:47Zoai:oai.jamg.cloud:article/2934Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2023-07-18T14:58:47Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false |
dc.title.none.fl_str_mv |
Electoral Process in Ceará Municipalities and Occurrence of Political Budget Cycles Processo Eleitoral em Municípios Cearenses e Ocorrência de Ciclos Políticos Orçamentários |
title |
Electoral Process in Ceará Municipalities and Occurrence of Political Budget Cycles |
spellingShingle |
Electoral Process in Ceará Municipalities and Occurrence of Political Budget Cycles Barcellos , Claudia Valani Expenditure. Budget cycle. Election. Ceará. Despesa. Ciclo orçamentário. Eleição. Ceará. |
title_short |
Electoral Process in Ceará Municipalities and Occurrence of Political Budget Cycles |
title_full |
Electoral Process in Ceará Municipalities and Occurrence of Political Budget Cycles |
title_fullStr |
Electoral Process in Ceará Municipalities and Occurrence of Political Budget Cycles |
title_full_unstemmed |
Electoral Process in Ceará Municipalities and Occurrence of Political Budget Cycles |
title_sort |
Electoral Process in Ceará Municipalities and Occurrence of Political Budget Cycles |
author |
Barcellos , Claudia Valani |
author_facet |
Barcellos , Claudia Valani Nascimento, Roberto Sergio Viotto, Ricardo |
author_role |
author |
author2 |
Nascimento, Roberto Sergio Viotto, Ricardo |
author2_role |
author author |
dc.contributor.author.fl_str_mv |
Barcellos , Claudia Valani Nascimento, Roberto Sergio Viotto, Ricardo |
dc.subject.por.fl_str_mv |
Expenditure. Budget cycle. Election. Ceará. Despesa. Ciclo orçamentário. Eleição. Ceará. |
topic |
Expenditure. Budget cycle. Election. Ceará. Despesa. Ciclo orçamentário. Eleição. Ceará. |
description |
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. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-03-29 |
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/2934 10.51341/cgg.v25i3.2934 |
url |
https://revistacgg.org/index.php/contabil/article/view/2934 |
identifier_str_mv |
10.51341/cgg.v25i3.2934 |
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/2934/787 https://revistacgg.org/index.php/contabil/article/view/2934/788 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Claudia Valani Barcellos , Roberto Sergio Nascimento, Ricardo Viotto info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Claudia Valani Barcellos , Roberto Sergio Nascimento, Ricardo Viotto |
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. 25 No. 3 (2022); 524-540 Contabilidade Gestão e Governança; v. 25 n. 3 (2022); 524-540 1984-3925 10.51341/cgg.v25i3 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_ |
1798315266211315712 |