Electoral Process in Ceará Municipalities and Occurrence of Political Budget Cycles

Detalhes bibliográficos
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
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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spelling 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
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