Determinantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha pública
Autor(a) principal: | |
---|---|
Data de Publicação: | 2018 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações do UNIOESTE |
Texto Completo: | http://tede.unioeste.br/handle/tede/3805 |
Resumo: | Transparency is a challenge for the current and future reform of public administration. Transparency increases resource allocation efficiency, reduces problems between principal and agent, and discourages rent-seeking activities. Considering the theoretical assumptions of the Theory of Public Choice, man is a utility maximizer, selfish and rational, which would explain his actions against public management. This research aims to analyze the influence of socioeconomic, financial-budgetary and political factors on the index of active transparency and passive transparency of Brazilian municipalities. To do so, this research is a quantitative study, in which 3,550 Brazilian municipalities were selected, in which socioeconomic, financial-budgetary and political information were obtained. We used the multivariate analysis technique, more specifically the multiple linear regression method using the ordinary least squares (OLS) method, with cross-section data. The results show that population size captures the complexity of public administration and government, which justifies the fact that in these municipalities they are more likely to adopt e-government activities, so they are more transparent. The positive variation in municipal per capita income and education levels positively impacts the variation in the level of transparency. Brazilian geographical regions add different socioeconomic characteristics, which justifies being shown as a determinant of the level of transparency. Financial condition and municipal debt are associated with financial credibility and the government's ability to meet its payment commitments, so public managers are encouraged to disclose information as a mechanism to allow their actions to be monitored. Intergovernmental transfers have been shown to exert a negative influence on public transparency, since in Brazil, there are many resources that are transferred without a pre-defined condition or expense, causing flypaper effect. Policymakers engage in meaningful investment projects, and use transparency so that citizens can visualize this type of information. Political competition increases the care of the manager, so the same must justify and give more transparency of their actions. The right-wing political ideology and party coalition with the governor demonstrate that these aspects influence the level of transparency, which suggests that political and ideological stability and alignment justify the actions of public managers. Finally, managers in the first electoral mandate exert a negative influence on the level of transparency, since they are less experienced and do not want to show in this direction to show their inefficiencies. |
id |
UNIOESTE-1_54e9c33ee996e00dc33fe0e5d67e01ef |
---|---|
oai_identifier_str |
oai:tede.unioeste.br:tede/3805 |
network_acronym_str |
UNIOESTE-1 |
network_name_str |
Biblioteca Digital de Teses e Dissertações do UNIOESTE |
repository_id_str |
|
spelling |
Dall’Asta , Denishttp://lattes.cnpq.br/2346598206153710Dall’Asta , Denishttp://lattes.cnpq.br/2346598206153710Scarpin, Jorge Eduardohttp://lattes.cnpq.br/6474056681420203Dal Vesco, Delci Grapégiahttp://lattes.cnpq.br/3321706750568197http://lattes.cnpq.br/5799184103591305Baldissera, Juliano Francisco2018-07-10T14:22:14Z2018-03-20BALDISSERA, Juliano Francisco. Determinantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha pública. 2018. 145 f. Dissertação (Mestrado - Programa de Pós-Graduação em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2018.http://tede.unioeste.br/handle/tede/3805Transparency is a challenge for the current and future reform of public administration. Transparency increases resource allocation efficiency, reduces problems between principal and agent, and discourages rent-seeking activities. Considering the theoretical assumptions of the Theory of Public Choice, man is a utility maximizer, selfish and rational, which would explain his actions against public management. This research aims to analyze the influence of socioeconomic, financial-budgetary and political factors on the index of active transparency and passive transparency of Brazilian municipalities. To do so, this research is a quantitative study, in which 3,550 Brazilian municipalities were selected, in which socioeconomic, financial-budgetary and political information were obtained. We used the multivariate analysis technique, more specifically the multiple linear regression method using the ordinary least squares (OLS) method, with cross-section data. The results show that population size captures the complexity of public administration and government, which justifies the fact that in these municipalities they are more likely to adopt e-government activities, so they are more transparent. The positive variation in municipal per capita income and education levels positively impacts the variation in the level of transparency. Brazilian geographical regions add different socioeconomic characteristics, which justifies being shown as a determinant of the level of transparency. Financial condition and municipal debt are associated with financial credibility and the government's ability to meet its payment commitments, so public managers are encouraged to disclose information as a mechanism to allow their actions to be monitored. Intergovernmental transfers have been shown to exert a negative influence on public transparency, since in Brazil, there are many resources that are transferred without a pre-defined condition or expense, causing flypaper effect. Policymakers engage in meaningful investment projects, and use transparency so that citizens can visualize this type of information. Political competition increases the care of the manager, so the same must justify and give more transparency of their actions. The right-wing political ideology and party coalition with the governor demonstrate that these aspects influence the level of transparency, which suggests that political and ideological stability and alignment justify the actions of public managers. Finally, managers in the first electoral mandate exert a negative influence on the level of transparency, since they are less experienced and do not want to show in this direction to show their inefficiencies.A transparência se mostra como um desafio para a reforma atual e futura da administração pública. A transparência aumenta a eficiência na alocação de recursos, reduz problemas entre o principal e o agente e desencoraja atividades de rent-seeking. Considerando os pressupostos teóricos da Teoria da Escolha Pública, o homem é um maximizador de utilidade, egoísta e racional, o que explicaria suas ações frente à gestão pública. Essa pesquisa tem como objetivo analisar a influência dos fatores socioeconômicos, financeiros-orçamentários e políticos no índice de transparência ativa e de transparência passiva dos municípios brasileiros. Para tanto, essa pesquisa trata-se de um estudo quantitativo, em que foram selecionados 3.550 municípios brasileiros, sendo obtidas informações socioeconômicas, financeiras-orçamentárias e políticas. Utilizou-se da técnica de análise multivariada, mais especificamente o método de regressão linear múltipla por meio do método dos mínimos quadrados ordinários (MQO), com dados de seção transversal (cross-section). Os resultados demonstram que o tamanho populacional capta a complexidade da administração pública e do governo, o que justifica o fato de que, nesses municípios, esses são mais propensos a adotarem atividades do governo eletrônico, por isso se mostram mais transparentes. A variação positiva nos níveis de renda per capita municipal e de educação impacta positivamente a variação no nível de transparência. As regiões geográficas brasileiras agregam diferentes características socioeconômicas, o que justifica se mostrarem como um determinante do nível de transparência. A condição financeira e a dívida municipal estão associadas à credibilidade financeira e à capacidade do governo de atender a seus compromissos de pagamento, por isso os gestores públicos são encorajados a divulgarem informações como um mecanismo para permitir que suas ações sejam monitoradas. As transferências intergovernamentais demonstraram exercer influência negativa sobre a transparência pública, uma vez que, no Brasil, existem muitos recursos que são transferidos sem uma condição ou gasto pré-definido, ocasionando o flypaper effect. Os policymakers se envolvem em projetos de investimento significativos e utilizam a transparência para que os cidadãos possam visualizar esse tipo de informação. A competição política aumenta o cuidado do gestor, por isso esse precisa justificar e dar mais transparência de suas ações. A ideologia política de direita e a coligação partidária com o governador demonstram que esses aspectos influenciam o nível de transparência, o que sugere que a estabilidade e o alinhamento político e ideológico justifiquem as ações dos gestores públicos. Por fim, gestores no primeiro mandato eleitoral exercem influência negativa sobre o nível de transparência, uma vez que se mostram menos experientes e não querem transparecer nesse sentido para mostrarem as suas ineficiências.Submitted by Neusa Fagundes (neusa.fagundes@unioeste.br) on 2018-07-10T14:22:14Z No. of bitstreams: 2 Juliano_Baldissera2018.pdf: 2385878 bytes, checksum: 44d1b3b2b1e92cd3c467b94b0ef748fc (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5)Made available in DSpace on 2018-07-10T14:22:14Z (GMT). No. of bitstreams: 2 Juliano_Baldissera2018.pdf: 2385878 bytes, checksum: 44d1b3b2b1e92cd3c467b94b0ef748fc (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-03-20Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPESapplication/pdfpor6588633818200016417500Universidade Estadual do Oeste do ParanáCascavelPrograma de Pós-Graduação em ContabilidadeUNIOESTEBrasilCentro de Ciências Sociais Aplicadashttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessTransparênciaTeoria da Escolha PúblicaGestão PúblicaMunicípiosTransparencyPublic Choice TheoryPublic administrationLocal GovernmentADMINISTRACAO::CIENCIAS CONTABEISDeterminantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha públicaDeterminants of public transparency: a study in brazilian local governments from the perspective of public choice theoryinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesis-2782590517595009192600600600600887293516118482660650839318298933565712075167498588264571reponame:Biblioteca Digital de Teses e Dissertações do UNIOESTEinstname:Universidade Estadual do Oeste do Paraná (UNIOESTE)instacron:UNIOESTEORIGINALJuliano_Baldissera2018.pdfJuliano_Baldissera2018.pdfapplication/pdf2385878http://tede.unioeste.br:8080/tede/bitstream/tede/3805/5/Juliano_Baldissera2018.pdf44d1b3b2b1e92cd3c467b94b0ef748fcMD55CC-LICENSElicense_urllicense_urltext/plain; charset=utf-849http://tede.unioeste.br:8080/tede/bitstream/tede/3805/2/license_url4afdbb8c545fd630ea7db775da747b2fMD52license_textlicense_texttext/html; charset=utf-80http://tede.unioeste.br:8080/tede/bitstream/tede/3805/3/license_textd41d8cd98f00b204e9800998ecf8427eMD53license_rdflicense_rdfapplication/rdf+xml; charset=utf-80http://tede.unioeste.br:8080/tede/bitstream/tede/3805/4/license_rdfd41d8cd98f00b204e9800998ecf8427eMD54LICENSElicense.txtlicense.txttext/plain; charset=utf-82165http://tede.unioeste.br:8080/tede/bitstream/tede/3805/1/license.txtbd3efa91386c1718a7f26a329fdcb468MD51tede/38052018-07-10 11:22:14.225oai:tede.unioeste.br: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Biblioteca Digital de Teses e Dissertaçõeshttp://tede.unioeste.br/PUBhttp://tede.unioeste.br/oai/requestbiblioteca.repositorio@unioeste.bropendoar:2018-07-10T14:22:14Biblioteca Digital de Teses e Dissertações do UNIOESTE - Universidade Estadual do Oeste do Paraná (UNIOESTE)false |
dc.title.por.fl_str_mv |
Determinantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha pública |
dc.title.alternative.eng.fl_str_mv |
Determinants of public transparency: a study in brazilian local governments from the perspective of public choice theory |
title |
Determinantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha pública |
spellingShingle |
Determinantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha pública Baldissera, Juliano Francisco Transparência Teoria da Escolha Pública Gestão Pública Municípios Transparency Public Choice Theory Public administration Local Government ADMINISTRACAO::CIENCIAS CONTABEIS |
title_short |
Determinantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha pública |
title_full |
Determinantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha pública |
title_fullStr |
Determinantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha pública |
title_full_unstemmed |
Determinantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha pública |
title_sort |
Determinantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha pública |
author |
Baldissera, Juliano Francisco |
author_facet |
Baldissera, Juliano Francisco |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Dall’Asta , Denis |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/2346598206153710 |
dc.contributor.referee1.fl_str_mv |
Dall’Asta , Denis |
dc.contributor.referee1Lattes.fl_str_mv |
http://lattes.cnpq.br/2346598206153710 |
dc.contributor.referee2.fl_str_mv |
Scarpin, Jorge Eduardo |
dc.contributor.referee2Lattes.fl_str_mv |
http://lattes.cnpq.br/6474056681420203 |
dc.contributor.referee3.fl_str_mv |
Dal Vesco, Delci Grapégia |
dc.contributor.referee3Lattes.fl_str_mv |
http://lattes.cnpq.br/3321706750568197 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/5799184103591305 |
dc.contributor.author.fl_str_mv |
Baldissera, Juliano Francisco |
contributor_str_mv |
Dall’Asta , Denis Dall’Asta , Denis Scarpin, Jorge Eduardo Dal Vesco, Delci Grapégia |
dc.subject.por.fl_str_mv |
Transparência Teoria da Escolha Pública Gestão Pública Municípios |
topic |
Transparência Teoria da Escolha Pública Gestão Pública Municípios Transparency Public Choice Theory Public administration Local Government ADMINISTRACAO::CIENCIAS CONTABEIS |
dc.subject.eng.fl_str_mv |
Transparency Public Choice Theory Public administration Local Government |
dc.subject.cnpq.fl_str_mv |
ADMINISTRACAO::CIENCIAS CONTABEIS |
description |
Transparency is a challenge for the current and future reform of public administration. Transparency increases resource allocation efficiency, reduces problems between principal and agent, and discourages rent-seeking activities. Considering the theoretical assumptions of the Theory of Public Choice, man is a utility maximizer, selfish and rational, which would explain his actions against public management. This research aims to analyze the influence of socioeconomic, financial-budgetary and political factors on the index of active transparency and passive transparency of Brazilian municipalities. To do so, this research is a quantitative study, in which 3,550 Brazilian municipalities were selected, in which socioeconomic, financial-budgetary and political information were obtained. We used the multivariate analysis technique, more specifically the multiple linear regression method using the ordinary least squares (OLS) method, with cross-section data. The results show that population size captures the complexity of public administration and government, which justifies the fact that in these municipalities they are more likely to adopt e-government activities, so they are more transparent. The positive variation in municipal per capita income and education levels positively impacts the variation in the level of transparency. Brazilian geographical regions add different socioeconomic characteristics, which justifies being shown as a determinant of the level of transparency. Financial condition and municipal debt are associated with financial credibility and the government's ability to meet its payment commitments, so public managers are encouraged to disclose information as a mechanism to allow their actions to be monitored. Intergovernmental transfers have been shown to exert a negative influence on public transparency, since in Brazil, there are many resources that are transferred without a pre-defined condition or expense, causing flypaper effect. Policymakers engage in meaningful investment projects, and use transparency so that citizens can visualize this type of information. Political competition increases the care of the manager, so the same must justify and give more transparency of their actions. The right-wing political ideology and party coalition with the governor demonstrate that these aspects influence the level of transparency, which suggests that political and ideological stability and alignment justify the actions of public managers. Finally, managers in the first electoral mandate exert a negative influence on the level of transparency, since they are less experienced and do not want to show in this direction to show their inefficiencies. |
publishDate |
2018 |
dc.date.accessioned.fl_str_mv |
2018-07-10T14:22:14Z |
dc.date.issued.fl_str_mv |
2018-03-20 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
BALDISSERA, Juliano Francisco. Determinantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha pública. 2018. 145 f. Dissertação (Mestrado - Programa de Pós-Graduação em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2018. |
dc.identifier.uri.fl_str_mv |
http://tede.unioeste.br/handle/tede/3805 |
identifier_str_mv |
BALDISSERA, Juliano Francisco. Determinantes da transparência pública: um estudo em municípios brasileiros sob a ótica da teoria da escolha pública. 2018. 145 f. Dissertação (Mestrado - Programa de Pós-Graduação em Contabilidade) - Universidade Estadual do Oeste do Paraná, Cascavel, 2018. |
url |
http://tede.unioeste.br/handle/tede/3805 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.program.fl_str_mv |
-2782590517595009192 |
dc.relation.confidence.fl_str_mv |
600 600 600 600 |
dc.relation.department.fl_str_mv |
8872935161184826606 |
dc.relation.cnpq.fl_str_mv |
5083931829893356571 |
dc.relation.sponsorship.fl_str_mv |
2075167498588264571 |
dc.rights.driver.fl_str_mv |
http://creativecommons.org/licenses/by-nc-nd/4.0/ info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
http://creativecommons.org/licenses/by-nc-nd/4.0/ |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Estadual do Oeste do Paraná Cascavel |
dc.publisher.program.fl_str_mv |
Programa de Pós-Graduação em Contabilidade |
dc.publisher.initials.fl_str_mv |
UNIOESTE |
dc.publisher.country.fl_str_mv |
Brasil |
dc.publisher.department.fl_str_mv |
Centro de Ciências Sociais Aplicadas |
publisher.none.fl_str_mv |
Universidade Estadual do Oeste do Paraná Cascavel |
dc.source.none.fl_str_mv |
reponame:Biblioteca Digital de Teses e Dissertações do UNIOESTE instname:Universidade Estadual do Oeste do Paraná (UNIOESTE) instacron:UNIOESTE |
instname_str |
Universidade Estadual do Oeste do Paraná (UNIOESTE) |
instacron_str |
UNIOESTE |
institution |
UNIOESTE |
reponame_str |
Biblioteca Digital de Teses e Dissertações do UNIOESTE |
collection |
Biblioteca Digital de Teses e Dissertações do UNIOESTE |
bitstream.url.fl_str_mv |
http://tede.unioeste.br:8080/tede/bitstream/tede/3805/5/Juliano_Baldissera2018.pdf http://tede.unioeste.br:8080/tede/bitstream/tede/3805/2/license_url http://tede.unioeste.br:8080/tede/bitstream/tede/3805/3/license_text http://tede.unioeste.br:8080/tede/bitstream/tede/3805/4/license_rdf http://tede.unioeste.br:8080/tede/bitstream/tede/3805/1/license.txt |
bitstream.checksum.fl_str_mv |
44d1b3b2b1e92cd3c467b94b0ef748fc 4afdbb8c545fd630ea7db775da747b2f d41d8cd98f00b204e9800998ecf8427e d41d8cd98f00b204e9800998ecf8427e bd3efa91386c1718a7f26a329fdcb468 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Biblioteca Digital de Teses e Dissertações do UNIOESTE - Universidade Estadual do Oeste do Paraná (UNIOESTE) |
repository.mail.fl_str_mv |
biblioteca.repositorio@unioeste.br |
_version_ |
1801124551804846080 |