Accountability, capacidade estatal e eficiência na alocação de recursos públicos municipais
Data
2020-05-04
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Editor
Universidade Federal de Viçosa
Resumo
Os municípios, dotados de autonomia política e administrativa estabelecida pelo modelo federativo brasileiro, receberam um conjunto de competências para geração e captação de recursos por meio de tributos próprios, bem como para elaboração e implementação de políticas públicas, atendendo limites de gastos e diretrizes de como executá-los. Assim, para aplicar os recursos e atender as normativas legais, o município precisa utilizar sua capacidade para execução das ações públicas e emprego da receita no plano municipal. Essa capacidade corresponde ao aparato burocrático e político que envolve a administração pública. Contudo, a capacidade estatal não é o único fator a garantir a eficiência e a obtenção de melhores resultados na alocação desses recursos, sendo importante o papel da accountability, em seu aspecto horizontal, vertical e social. Nesse sentido, o presente estudo tem como tese: “a capacidade estatal dos municípios afeta a alocação de recursos, mas isso não ocorre individualmente, dependendo da atuação em conjunto de dispositivos de controle horizontal, vertical e social, influenciando a eficiência na aplicação dos recursos públicos”. Desse modo, esta pesquisa tem por objetivo avaliar a capacidade estatal dos municípios de Minas Gerais e suas inter-relações com a accountability, considerando a alocação de recursos públicos. Para isso, foram realizados três estudos inéditos e independentes, que resultaram nos três artigos contidos nesta tese. No primeiro, ao buscar avaliar a eficiência na alocação dos recursos públicos dos municípios por meio da avaliação das contas públicas aferida por órgãos de controle externo, argumenta-se que a ausência de instrumentos de mensuração da eficiência prevista na legislação impede a avaliação dos resultados obtidos pela administração municipal, de forma que os órgãos de controle se limitam a verificar o cumprimento dos limites orçamentários estabelecidos em lei. Foram realizadas análise documental, DEA e Propensity Score Matching, cujos resultados demonstram que a aprovação ou não das contas não diferencia, estatisticamente, o nível de eficiência dos municípios, destacando a importância dada ao cumprimento dos limites orçamentários frente aos resultados que podem ser alcançados pela aplicação dos recursos. No segundo estudo, buscou-se identificar a influência das instituições de controle na eficiência da alocação de recursos públicos, considerando as características ambientais de desenvolvimento e o aspectoorganizacional da administração pública municipal. Usando o método de Regressão Beta Inflacionada, os resultados apontaram que controle social, elementos do contexto político e características socioeconômicas influenciam o nível de eficiência dos recursos públicos. Esses resultados destacam a importância do ambiente propício, com valorização para a democracia e desenvolvimento para influenciar a eficiência da gestão. Já a terceira pesquisa buscou verificar a influência da accountability e da capacidade estatal no desempenho dos recursos públicos em municípios brasileiros. Por meio da utilização do método de Modelagem de Equações Estruturais, em path analysis, os resultados provam que a capacidade é influenciada pela accountability e influencia a alocação dos recursos públicos. Os resultados encontrados confirmam a tese desta pesquisa, indicando a relação entre a capacidade estatal e a alocação dos recursos, a qual também é influenciada pela accountability em seus aspectos horizontal, vertical e social. Ainda, pode-se notar que a atuação de cada um desses instrumentos de accountability e controle está delimitada à sua área de ação, cabendo ao controle social a avaliação da qualidade e do desempenho na prestação do serviço, enquanto que o controle horizontal encarrega-se da análise orçamentária e da responsabilização do agente público. Para a accountability vertical, há a utilização do aparato eleitoral como forma de aceitar ou rejeitar as propostas políticas feitas. Assim, este estudo se apresenta como um elemento de discussão da atuação dos mecanismos de controle sobre a capacidade estatal na busca de compreender a eficiência na alocação dos recursos públicos. Palavras-chave: Administração Pública. Capacidade Estatal. Controle.
The municipalities, endowed with political and administrative autonomy established by the Brazilian federative model, received a set of skills for generating and raising funds through their own taxes, as well as for the elaboration and implementation of public policies, meeting spending limits and guidelines on how execute them. Thus, in order to apply resources and meet legal regulations, municipalities need to use their capacity to carry out public actions and use revenue. This capacity corresponds to the bureaucratic and political apparatus that involves public administration. However, state capacity is not the only factor to guarantee efficiency and obtain better results in the allocation of these resources, with the role of accountability being important, in its horizontal, vertical and social aspect. In this sense, the present study has as its thesis: “the state capacity of the municipalities affects the allocation of resources, but this does not occur individually, depending on the joint action of horizontal, vertical and social control devices, influencing the efficiency in the application of resources public”. Thus, this research aims to assess the state capacity of the municipalities of Minas Gerais and their interrelationships with accountability, considering the allocation of public resources. For this, three unpublished and independent studies were carried out, which resulted in the three articles contained in this file. In the first one, when seeking to evaluate the efficiency in the allocation of public resources of the municipalities through the evaluation of public accounts assessed by external control bodies, it is argued that the absence of instruments for measuring the efficiency provided for legislation prevents the evaluation of the results obtained by the municipal administration. Documentary analysis, DEA and Propensity Score Matching were carried out, and the results of which demonstrate that the approval or not of the accounts does not statistically differentiate the level of efficiency of the municipalities. In the second study, we sought to identify the influence of control institutions on the efficiency of the allocation of public resources, considering the environmental characteristics of development and the organizational aspect of the municipal public administration. Using the Beta Inflated Regression method, the results showed that social control, elements of the political context and socioeconomic characteristics influence the level of efficiency of public resources. These resultshighlight the importance of an enabling environment, with an emphasis on democracy and development to influence management efficiency. The third survey sought to verify the influence of accountability and state capacity on the performance of public resources in Brazilian municipalities. Through the use of the Structural Equation Modeling method, in path analysis, the results prove that capacity is influenced by accountability and influences the allocation of public resources. The results found confirm the thesis of this research, indicating the relationship between state capacity and resource allocation, which is also influenced by accountability in its horizontal, vertical and social aspects. Still, it can be noted that the performance of each of these accountability and control instruments is limited to its area of action, with social control being responsible for evaluating the quality and performance in the provision of the service, while horizontal control is in charge budget analysis and accountability of the public agent. For vertical accountability, there is the use of the electoral apparatus as a way to accept or reject the political proposals made. Thus, this study presents itself as an element of discussion of the performance of control mechanisms over state capacity in the search to understand the efficiency in the allocation of public resources. Keywords: Public Administration. State Capacity. Control.
The municipalities, endowed with political and administrative autonomy established by the Brazilian federative model, received a set of skills for generating and raising funds through their own taxes, as well as for the elaboration and implementation of public policies, meeting spending limits and guidelines on how execute them. Thus, in order to apply resources and meet legal regulations, municipalities need to use their capacity to carry out public actions and use revenue. This capacity corresponds to the bureaucratic and political apparatus that involves public administration. However, state capacity is not the only factor to guarantee efficiency and obtain better results in the allocation of these resources, with the role of accountability being important, in its horizontal, vertical and social aspect. In this sense, the present study has as its thesis: “the state capacity of the municipalities affects the allocation of resources, but this does not occur individually, depending on the joint action of horizontal, vertical and social control devices, influencing the efficiency in the application of resources public”. Thus, this research aims to assess the state capacity of the municipalities of Minas Gerais and their interrelationships with accountability, considering the allocation of public resources. For this, three unpublished and independent studies were carried out, which resulted in the three articles contained in this file. In the first one, when seeking to evaluate the efficiency in the allocation of public resources of the municipalities through the evaluation of public accounts assessed by external control bodies, it is argued that the absence of instruments for measuring the efficiency provided for legislation prevents the evaluation of the results obtained by the municipal administration. Documentary analysis, DEA and Propensity Score Matching were carried out, and the results of which demonstrate that the approval or not of the accounts does not statistically differentiate the level of efficiency of the municipalities. In the second study, we sought to identify the influence of control institutions on the efficiency of the allocation of public resources, considering the environmental characteristics of development and the organizational aspect of the municipal public administration. Using the Beta Inflated Regression method, the results showed that social control, elements of the political context and socioeconomic characteristics influence the level of efficiency of public resources. These resultshighlight the importance of an enabling environment, with an emphasis on democracy and development to influence management efficiency. The third survey sought to verify the influence of accountability and state capacity on the performance of public resources in Brazilian municipalities. Through the use of the Structural Equation Modeling method, in path analysis, the results prove that capacity is influenced by accountability and influences the allocation of public resources. The results found confirm the thesis of this research, indicating the relationship between state capacity and resource allocation, which is also influenced by accountability in its horizontal, vertical and social aspects. Still, it can be noted that the performance of each of these accountability and control instruments is limited to its area of action, with social control being responsible for evaluating the quality and performance in the provision of the service, while horizontal control is in charge budget analysis and accountability of the public agent. For vertical accountability, there is the use of the electoral apparatus as a way to accept or reject the political proposals made. Thus, this study presents itself as an element of discussion of the performance of control mechanisms over state capacity in the search to understand the efficiency in the allocation of public resources. Keywords: Public Administration. State Capacity. Control.
Descrição
Palavras-chave
Administração pública, Responsabilidade, Controle orçamentário, Orçamento municipal
Citação
MENDES, Wesley de Almeida. Accountability, capacidade estatal e eficiência na alocação de recursos públicos municipais. 2020. 128 f. Dissertação (Mestrado em Administração) - Universidade Federal de Viçosa, Viçosa. 2020.