Programa de Pós-Graduação em Ciências Contábeis
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Master Thesis Regulação econômico-financeira: análise do impacto na eficiência dos serviços de abastecimento de água e esgotamento sanitário no Brasil(Universidade Federal do Rio Grande do Norte, 2025-06-24) Cruz, Gilka Alice Alves da; Barbosa, Alexandro; https://orcid.org/0000-0001-8572-0637; http://lattes.cnpq.br/5747730761816822; http://lattes.cnpq.br/6791078907498999; Carvalho, Anne Emilia Costa; https://orcid.org/0000-0002-0191-7115; http://lattes.cnpq.br/6803076056551170; Simões, Pedro Tiago FranciscoWater supply and wastewater services are essential for the population’s quality of life and must be provided efficiently. Efficiency in the provision of these services is fundamental to ensure greater productivity in service delivery, and regulation can contribute to improving efficiency. This study investigated the influence of economic-financial regulations on the spending efficiency of Brazilian concessionaires between 2017 and 2022. The sample comprised 89 service providers and 50 regulatory agencies, analyzing the regulations and their economic-financial indicators to test their relationship with the efficiency of these companies. The analysis was divided into two stages: initially, the efficiency of the providers was assessed using the Dynamic Network DEA model; subsequently, the relationship between economic-financial regulations and efficiency was examined through regression analysis. The global efficiency result showed an average of 78.18% over the period, with operational efficiency (83.37%) higher than economicfinancial efficiency (72.7%). Regarding regulation, non-regulated companies did not demonstrate higher efficiency compared to regulated ones. The regression indicated a negative relationship between the number of indicators and efficiency, while the number of economic-financial regulations did not show a significant influence on efficiency levels. Furthermore, with regard to the productivity of service providers, no evidence was found that regulatory incentives improve the productivity of the concessionaires.