Influência de fatores contingenciais no desempenho municipal: evidências inferenciais

• Autor(a) principal: Sell, Filipy Furtado
• Data de Publicação: 2020
• Outros Autores: Beuren, Ilse Maria, Lavarda, Carlos Eduardo Facin
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista de contabilidade e organizações
• DOI: 10.11606/issn.1982-6486.rco.2020.164058
• Texto Completo: https://www.revistas.usp.br/rco/article/view/164058
• topic: Teoria da Contingência; Fatores contingenciais; Desempenho municipal; Contingency Theory; Contingency factors; Municipal performance

This study analyzes the influence of contingency factors on municipal performance throughout three government mandates. It considers external (environment) and internal (organizational leadership, organizational structure and size) contingency factors. Data from 293 municipalities, with 3,516 observations, related to the last three complete mandates, and were analyzed through data regression panel. The results revealed significant influence of contingency factors on the performance of the municipalities. The factors of environment (MHDI), organizational leadership (mayor's age), structure (per capita staff expenditure) and organizational size (population density) positively influenced municipal performance (net per capita income). The positive and significant relationship between structure and municipal performance indicates that the cut in personnel expenses in the municipalities will not increase their performance. For the control variables, it is noteworthy that in the municipalities where the mayor's party is the same as the governor's party, there is a greater possibility of obtaining resources. The other control variables linked to the mayor's characteristics did not obtain statistical significance. Thus, the re-election of the mayor and his party leadership did not influence municipal performance.