Programa de Pós-Graduação em Ciências Contábeis
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Master Thesis Efeitos das práticas gerenciais do processo orçamentário no resultado fiscal dos municípios brasileiros(Universidade Federal do Rio Grande do Norte, 2023-11-07) Nascimento Neto, Pedro Eneas do; Lima, Severino Cesário de; Vieira, Luís Manuel Esteves da Rocha; https://orcid.org/0000-0002-6034-4409; http://lattes.cnpq.br/3365532108455925; http://lattes.cnpq.br/3365725427105019; Gomes, Anailson Marcio; https://orcid.org/0000-0003-4055-4422; http://lattes.cnpq.br/1706401049342481; Araújo, Ronaldo José Rego deThe management practices of the budget process constitute a set of decision measures adopted by managers to prepare and execute the public budget. According to the theory of financial condition of governments, management practices, as elements of the organizational factor, are appropriate responses to changes in environmental conditions aiming to maintain the financial condition of governments in a stable situation. Thus, the present research has aimed to analyze the effects of management practices of the budget process on the fiscal results of Brazilian municipalities. The theoretical foundation for this research has been based on the Theory of Financial Condition and Theories of the Budgetary Process. The universe of the research has been composed by the 5,527 Brazilian municipalities, organized into extracts according to population size, covering the period of analysis from 2015 to 2022. To achieve the proposed objective, the panel regression method Generalized Method of Moments System GMM-Sys has been applied. The capacity to forecast revenue, budgetary restrictions, budgetary changes, concentration of expenditure at the end of the year, expenditure carryover and budgetary increment have been used as independent variables. As dependent variable, the research has been used the fiscal result of budget execution. The findings have revealed that the fiscal result is positively correlated with the revenue forecasting capacity and the level of budget restraints, and negatively correlated with the degree of budget changes, highlighting that when local governments improve their budget forecasting capacity, carry out budget restraints timely, and make specific changes to your budget, they produce significant gains in their budget solvency.