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Resumo O objetivo desta pesquisa foi analisar os fatores socioeconômicos e políticos que influenciaram a ocorrência de corrupção e má gestão nos gastos com o ensino básico nos municípios brasileiros. As fontes de dados usadas foram os relatórios das fiscalizações realizadas pela Controladoria-Geral da União (CGU) de 2011 a 2015 e os websites da Federação das Indústrias do Estado do Rio de Janeiro (FIRJAN), do Instituto Brasileiro de Geografia e Estatística (IBGE), do Tribunal Superior Eleitoral (TSE) e da Secretaria do Tesouro Nacional (STN). Os dados foram analisados por meio de procedimentos descritivos e regressão Binomial Negativo. De modo geral, os resultados indicaram que a possibilidade de reeleição do prefeito e a atuação dos conselhos municipais afetaram significativamente a incidência de corrupção. Por sua vez, a ocorrência de má gestão apresentou relação significativa com o perfil do eleitor e atuação dos conselhos municipais. Esses achados destacam a relevância dos conselhos municipais como instrumentos de acompanhamento e fiscalização da aplicação dos recursos públicos destinados ao ensino básico nos municípios brasileiros.

The expansion of financial autonomy increased the interest on the factors that influence the efficiency of local governments (LGs). Although fiscal autonomy and employee’s wages have implications f...

National and International research studies often relate fiscal transparency to political, socio-economic and fiscal variables. Therefore, this study seeks to analyze how budget execution (revenues and expenses) influence active fiscal transparency in municipalities in the state of Paraiba. Thus, Focco-PB (Forum on Fighting Corruption Paraiba) reports were analyzed, with a view to identifying the Active Fiscal Transparency Index in Paraiba’s municipalities in relation to this study’s dependent variable. Subsequently, independent variables were collected (intergovernmental transfer revenue, individual per capita revenue, spending on human resources, education and health) in the TCE / PB database. Initially, a Pearson correlation test was performed and later an analysis of panel data with a fixed effect. Furthermore, descriptive analyses of the dependent variables in relation to data for the years 2013, 2014 and 2015 were conducted. The results suggest that Income from Transfers and Health Expenditure reflected a negative relation with respect to the Active Fiscal Transparency Index whilst (ITFA) Individual Income Per Capita and Spending on Human Resources indicate a positive relation. As proposed in this study, it can be concluded that most of the variables studied and which make up budgetary structure impact on the Active Fiscal Transparency Index in Paraiba’s municipalities.

De acordo com a teoria da dívida, os entes subnacionais, estados e municípios, endividam-se para realizar investimentos que proporcionem alocar bens públicos aos seus jurisdicionados, contribuindo para o desenvolvimento humano. No entanto, problemas com a má gestão dos recursos públicos podem contribuir para que o endividamento público influencie negativamente o desenvolvimento humano. Nesse sentido, o presente artigo investigou a influência do endividamento público sobre o desenvolvimento humano dos grandes municípios brasileiros. Para tanto, foram coletadas informações referentes aos municípios brasileiros com mais de 500 mil habitantes ao longo de sete anos, de 2006 a 2012. Como técnica estatística, utilizou-se a regressão MQO com dados em painel. Os resultados revelaram que o endividamento e os gastos sociais públicos influenciam timidamente o desenvolvimento humano dos grandes municípios, ao passo que a variável com maior influência é o desenvolvimento humano já sedimentado localmente ao longo do tempo.

The study objective was to assess how the members of the Technical Group for the Standardization of Accounting Procedures (GTCON) assess the advantages of the implementation of the International Public Sector Accounting Standards in Brazil. Therefore, a questionnaire was used, elaborated based on five theoretical approaches. The research universe corresponded to the participants in GTCON. The sample resulted in 108 respondents, totaling 27% of the population. The reliability of the tool was tested using the model defined by Cronbach (1951). As each theoretical dimension addressed consists of multiple variables, their dimensionality was reduced using Main Components Analysis (MCA). In addition, multiple linear regression was used, based on the main components of each theoretical construct. The perception of the standards, the interpretation of the standards, the cost-benefit of the implementation and the educational responsibility were submitted to analysis as independent variables, and the advantages of the implementation of the Ipsas were submitted as the dependent variable. The main results evidenced that the research participants agreed that the implementation of the Ipsas is a feasible target. As to the cost-benefit analysis of the implementation, according to the GTCON, the result of the application of the Ipsas exceeds the investments made. It was also observed that interviewees did not agree that the training and application of the Ipsas should be guaranteed through personal efforts, but through the government, i.e. the more the public sector takes responsibility for qualifying the standards, the greater the advantages that will result. Finally, regarding the interpretation of the standards, according to GTCON, it has not been well defined yet how and who will actually be responsible for the interpretation, the international entities or the local institutions involved in the process.

This study aimed to verify the relation between religiousness and the moral reasoning of Accounting undergraduate students. To achieve that, the religiousness and moral reasoning of the subjects were first described and, subsequently, correlated. In order to measure religiousness, the Faith Maturity Scale developed by Benson, Donahue, Erickson (1993) was used. The measuring of moral reasoning, on the other hand, was carried out using the Defining Issues Test -2 created by Rest and Narvaez (1988). The sample was drawn from 67 Accounting undergraduate students, in their last semester of College, from two universities in Paraiba, and the internal consistency reliability test of the research instruments was carried out using the model defined by Cronbach (1951). To verify whether there is a relation between religiousness and moral reasoning, the Spearman (rs) non-parametric correlation coefficient was used. The main results revealed that the majority of the subjects have their faith classified as integrated. As for moral reasoning, most of the subjects were classified in the level of maintaining the norms, which indicates that, for the bulk of subjects, the conformity to the laws and norms is the most important thing. Still on moral reasoning, it has been shown that, when analysed by type, most individuals fall into type 2 (personal interest, but in transition), with the important observation that individuals of this type, when involved in moral dilemmas, tend to prioritise their own interests. With regards to the analysis of the relation between religiousness and moral reasoning, it’s been demonstrated that there is no relevant evidence that confirms it, since the relation between both variables was not significant.