Programa de Pós-Graduação em Ciências Contábeis
Permanent URI for this communityhttps://repositorio.ufrn.br/handle/123456789/23372
Browse
4 results
Search Results
Master Thesis Qualidade da informação contábil no setor público sob a perspectiva da conformidade: um estudo das capitais brasileiras(Universidade Federal do Rio Grande do Norte, 2025-08-27) Mulatinho Júnior, Luiz Hilário; Silva, Josimar Pires da; http://lattes.cnpq.br/9929424673911279; http://lattes.cnpq.br/5197901560521694; Mota, Renato Henrique Gurgel; https://orcid.org/0000-0001-8439-7540; http://lattes.cnpq.br/6602112968915730; Santos, Paulo Sérgio Almeida; http://orcid.org/0000-0003-1297-7233; http://lattes.cnpq.br/9024298296292756This research addresses the Quality of Accounting Information (QIC) in the public sector, considering the aspects of transparency, compliance, and informativeness as fundamental to assessing the legitimacy of government accounting information. The Quality of Accounting and Tax Information Indicator (ICF), developed by the National Treasury, is used as a proxy for QIC. The research is structured in two chapters: the first investigates the relationship between accounting and tax compliance and transparency, analyzing its scientific validity from the perspective of legitimacy theory; the second chapter evaluates the statistical relationships between accounting compliance and government financial condition, based on legitimacy theory. A sample of Brazilian capital cities was used, chosen due to their greater data availability and information structure. The research is based on the assumption that transparent and compliant accounting information strengthens public accountability and serves as a tool for public assessment of management.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.Master Thesis Efeitos da condição financeira governamental na probabilidade de reeleição de prefeitos brasileiros(Universidade Federal do Rio Grande do Norte, 2022-12-19) Cardoso, Ricelliano de Souza; Lima, Severino Cesário de; Vieira, Luís Manuel Esteves da Rocha; https://orcid.org/0000-0001-7850-7838; http://lattes.cnpq.br/6524384879855273; https://orcid.org/0000-0002-6034-4409; http://lattes.cnpq.br/3365532108455925; http://lattes.cnpq.br/5310620657960183; Gomes, Anailson Márcio; Diniz, Josedilton AlvesThe preservation of financial health is essential for sustainable and independent government management, however, in recent years, several Brazilian municipalities have been facing financial problems. Studies on political cycles have already demonstrated the relationship of fiscal management as an instrument of self-promotion for electoral purposes, showing that the fiscal structure has considerable potential to be used to achieve political-electoral incentives, especially re-election. In view of this, considering the potentially opportunistic behavior of the rulers, presupposed by the theory of political cycles, and the need for an efficient and effective economic-financial management for the good financial health of the municipalities, this research aimed to investigate the effects of the financial condition on the probability for reelection of mayors. For this, a sample of 568 municipalities was composed and the period between 2016 and 2020 was analyzed. For empirical analysis, the logistic regression technique was used. The results of the study indicated that the municipality classified as having a solid financial condition presents an increase in the probability of reappointment of the respective municipal mayors by about 0.09%, confirming the hypothesis that the more solid the financial condition, the greater the probability of reappointment of the mayor. On the other hand, the fragile financial condition results in a reduction in the probability of reappointment of municipal mayors by approximately 0.14%, also confirming the second hypothesis that predicted a lower probability of reappointment of mayors in municipalities with the weakest financial condition. These findings contribute to the literature by making it possible to understand how the government's financial condition impacts the political environment and consequent policy decisions. It also adds new perspectives to social control, ratifying the need for accountability of public managers and preventive, sustainable and strategic actions to improve financial solvency through technical and scientific criteria. Finally, it contributes to the electoral process insofar as it helps to understand the maturity level of the average Brazilian voter to value or punish rulers with an opportunistic bias who prefer more noticeable spending as opposed to the most necessary.Master Thesis Fatores explicativos da capacidade de pagamento dos municípios brasileiros, tendo como indicador a CAPAG/STN(Universidade Federal do Rio Grande do Norte, 2022-08-24) Guimarães, Carlos Augusto Espínola; Silva, Mauricio Correa da; https://orcid.org/0000-0003-2036-5237; http://lattes.cnpq.br/2025269507395993; http://lattes.cnpq.br/2743605157087748; Rabêlo Neto, Alexandre; Oliveira, Edmilson Jovino de; http://lattes.cnpq.br/1761213286661136The classification of the analysis of the payment capacity of the States, the Federal District and the Municipalities claiming a guarantee or guarantee from the Union is carried out based on the indicator called CAPAG, prepared by the National Treasury Secretariat (STN). This investigation aims to highlight among a set of factors, which explain the payment capacity of Brazilian municipalities, using the CAPAG/STN indicator as a proxy. Based on the theoretical perspective of the Public Choice Theory and the governmental financial condition, fiscal factors, personal characteristics of mayors and environmental factors that can explain the payment capacity of Brazilian municipalities were selected. Data from 4,516 municipalities in the year 2020 were used. The others were excluded due to lack of data. Statistical analysis was performed using logistic regression, using information available on the websites of the National Treasury Secretariat (STN), Brazilian Institute of Geography and Statistics (IBGE) and Superior Electoral Court (TSE). The results revealed as explanatory factors: the limit of the total expenditure with personnel of the Executive Branch, the limit of the consolidated net debt, the limit of internal and external credit operations; the commitment of cash availability with remaining payables and other financial obligations; in addition to the characteristics of the managers, such as age (over 59 years old) and political experience, the result obtained in the SICONFI ranking, GDP per capita, territorial size (small, medium and large municipalities when compared to small size I) and location (the municipalities of the Southeast and South regions in relation to those of the Northeast). As a theoretical contribution, the investigation advances in the literature by presenting with novelty variables of fiscal indicators, SICONFI ranking, age and gender of managers as explanatory factors of the ability to pay. For voters, the survey contributes to the understanding of factors that can signal an improvement in the choice of future public managers.