Gestão e controle de recursos públicos um estudo sobre a rejeição de prestação de contas dos governos municipais do estado da Bahia.

AUTOR(ES)

Jeronimo Rosário Tanan Pereira

DATA DE PUBLICAÇÃO

2010

RESUMO

The objective of this study is to investigate the variable that explains the rejection by the TCM of the renderings of accounts of the public managers in the city halls in the state of Bahia. The analyzed universe is the rendering of accounts of 417 Bahian cities in 13 exercises (1996 - 2008). The research uses logistic regression as a tool of handling data that utilizes a binary variable as a dependent - approved accounts or rejected accounts - and 13 variables from categorical and quantitative natures. The Theories of Agency, Public Choices and Political Cycles are accosted to explain the behaviors of the municipal manager relating to its obligation to render accounts and its individual objectives. The logistic regression model identified six significant variables that compose the logistic model. The election year variable contributes to increasing the probability of rejection of accounts by the TCM/Ba, change of management and budgetary results. The other three variables had presented coefficients that contribute for the reduction of the rejection probability. These had been meeting the estimates of the theories argued in this study. Three hypotheses had been refuted and three had confirmed the theories, with prominence given to the hypotheses that confirm the individualistic and rational behavior of the political agent. The logistic regression model is passive in its utilization; however, with an improvement of only 5.3% for the prediction of rejection of accounts, given the variable, it requires analytical care and pondering of the joined results.

ASSUNTO(S)

contabilidade pública administração pública tribunais de contas bahia contabilidade e financas publicas

Documentos Relacionados

• Influência do uso de tecnologias de informação e comunicação na prestação de contas públicas municipais - um estudo de caso no Tribunal de Contas dos Municípios do estado da Bahia
• Gestão de hospitais públicos: estudo sobre os modelos burocrático e terceirizado de gestão no estado da Bahia.
• Controle interno na gestão publica municipal: para municípios de modelo de um sistema de controle interno pequeno porte do estado da Bahia.
• Planejamento estratégico e o controle da gestão pública: Desenvolvimento da ação de controle da gestão dos recursos públicos
• Accountability, governo local e democracia:investigação em portais municipais do Estado da Bahia.