A condição financeira dos municípios do RN e sua relação com o desempenho da gestão municipal: análise do período de 2022

Abstract

The present work has the general objective of analyzing the existence of dependence between the level of municipal management and the financial condition of the municipalities of Rio Grande do Norte for the period of 2022. To measure a Financial Condition Index (ICF), nine indicators adapted from the work of Brown (1993) and an indicator from the model by Wang et al. (2007), based on public sector accounting data obtained from the Brazilian Public Sector Accounting and Tax Information System database (SICONFI). As for the measurement of municipal management, the Aquila Municipal Management Index (IGMA) was used, collecting data from the IGMA AQUILA platform, formed by 62 indicators divided into 6 indices in general. The data were treated in an electronic spreadsheet for the elaboration of descriptive analysis, as well as taken to the RStudio program to verify this dependence, through the chisquare test. In an individual analysis of the municipalities, it was possible to perceive a certain dependence between the indices, however, in the general analysis, it was verified the existence of a weak dependence between the ICF and the IGMA, thus rejecting the null hypothesis. The results show the importance of analyzing performance indicators and help to understand municipal management and the financial condition of municipalities, after all, they are the ones that show, in practice, the result that each action or strategy has in municipal management. Future studies can focus on different samples, comprising more years and municipalities, as well as analyzing causal relationships between indicators.