Perfil dos gastos públicos versus perfil econômico-social dos municípios paulistas

• Autor(a) principal: Varela, Patrícia Siqueira
• Data de Publicação: 2009
• Outros Autores: Martins, Gilberto de Andrade, Corrar, Luiz João
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de contabilidade e organizações
• Texto Completo: https://www.revistas.usp.br/rco/article/view/34733
• topic: gastos públicos; perfil econômico-social; municípios; public expenditure; social-economic profile; municipalities

This article aimed at both grouping municipalities in the State of São Paulo regarding profile of public expenditure per capita according to function, and describing the relationships among these groups and those obtained through the definition of the Paulista Index of Social Responsibility (IPRS). The interest in the subject stemmed from the awareness that groups of municipalities ranked by the IPRS have the same level of wealth but bear different results regarding social indices and vice-versa. The premise underlying the analyses - that the amount and quality of public expenditure would, in a way, characterize such situation - was adopted based on the characteristics of the production process of public goods. The results reached with clusters and correspondence analyses techniques showed that, to a certain degree, all municipalities presented high expenses as regards means functions; also the amount of revenue invested in social functions associated positively with the social economic indices of municipalities.