Social control of public expenditures in a multilevel principal-agent approach

• Autor(a) principal: Pires, Valdemir [UNESP]
• Data de Publicação: 2015
• Outros Autores: Guimarães, André Sathler
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Repositório Institucional da UNESP
• Texto Completo: http://dx.doi.org/10.1590/0101-31572015v35n04a11; http://hdl.handle.net/11449/168146
• topic: Principal-agent model; Public expenditure social control; Public management

This study enhances the principal-agent model by incorporating a multilevel perspective and differences among agency situations. A theoretical discussion is developed using a proposed intersection of methodological focuses and a descriptiveexemplificative hypothetical analysis. The analysis is applied to public expenditure social control in representative democracies, and as a result, a principal-agent model unfolds that incorporates a decision-making perspective and focuses on formulation, negotiation, articulation, and implementation competencies. Thus, it is possible to incorporate elements into the principal-agent model to make it more permeable to individual, group, and societal idiosyncrasies with respect to public expenditure social control.