Governance Intensity and Incidence: Assessing State-Level Financial Governance in Brazil
DOI:
https://doi.org/10.21118/apgs.v10i4.5739Palavras-chave:
Governança Pública, Finanças Públicas, Índices de Governança, Valor PúblicoResumo
The recent growth of new governance indicators requires a discussion about the misconceptions of transposing means and goals from business administration into the public sphere. For this purpose, Public Value theory can provide a neutral perspective for the current studies of public governance, which implies the need for reassessment of some of the former indicators. In this paper, we demonstrate the feasibility of this theoretical construction and propose a quantitative multidimensional indicator for state-level public finance in Brazil. Based exclusively on attendance of legal requirements, a 15-year sample for all Brazilian States brought different results from the previous findings, revealing that the quality of governance is uncorrelated with the wealth, breaking the inequality assumption that the richer states perform better than the poor ones.
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Referências
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Alkire S, Foster J, Seth S, Santos MA, Roche JM, Ballon P. (2015). Multidimensional Poverty Measurement and Analysis. Oxford: Oxford University Press.
Atkinson A.J. (2015). Inequality: What Can Be Done? Cambridge: Harvard University Press.
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Bozeman, B. (2007). Public Value and Public Interest: Counterbalancing economic individualism. Washington: Georgetown University Press.
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Chan JL., Xiao X. (2009). Financial Management in Public Sector Organizations. In: Bovaird T, Loffler E (eds.). Public Management and Governance, 2.ed. London: Routledge.
Chow CW, Ganulin D, Haddad K, Williamson J. (1998). The balanced scorecard: a potent tool for energizing and focusing healthcare organization management. Journal of Healthcare Management, 43(3), 263-280.
Constable S, Passmore E, Coats D. (2008) Public value and local accountability in the NHS. London: The Work Foundation.
Decanq, K., Lugo, M.A. (2008) Setting Weights in Multidimensional Indices of Well-Being and Deprivation. OPHI Working Paper n.18. Oxford: Oxford Department of International Development.
Feldman M; Khademian AM. (2002). To Manage Is to Govern. Public Administration Review, 62(5), 529–541.
Hobbes, T.(1998). The Leviathan. Oxford: Oxford University Press. (Original work published 1651)
Hood, C. (2012). Public Management by Numbers as a Performance-Enhancing Drug: Two Hypotheses. Public Administration Review, 72(S1), 585-592.
Jørgensen TB, Bozeman B. 2007. Public Values: An Inventory. Administration & Society, 39(3), 354-381.
Kaufmann D, Kraay A, Mastruzzi M. (2011). The Worldwide Governance Indicators: Methodology and Analytical Issues. Hague Journal on the Rule of Law, 03 (2), 220-246.
Matthews F. (2012). Governance and State Capacity. The Oxford Handbook of Governance, 281-293. Oxford: Oxford University Press.
Meynhardt, T. (2009) Public Value inside: what is public value creation? International Journal of Public Administration, 32(3), p.192-219.
Mikesell JL, Mullins DR. (2011). Reforms for Improved Efficiency in Public Budgeting and Finance: Improvements, Disappointments, and Work-in-Progress. Public Budgeting and Finance 31(4),1-30.
Miranda, R.A. (2012). Governança: Um Índice para as Unidades Federativas Brasileiras (PhD Thesis). Belo Horizonte: UFMG.
Modell S. (2004). Performance Measent Myths in the Public Sector: A research note. Financial Accountability and Management, 20 (1), 39-55.
Moore MH. (1995). Creating Public Value: Strategic management in government. Cambridge: Harvard University Press.
Moore MH. (2003). The Public Value Scorecard: A Rejoinder and an Alternative to Strategic Performance Measurement and Management in Non-Profit Organizations' by Robert Kaplan. Hauser Center for Nonprofit Organizations Working Paper 18.
O’Donnell G. (2004). The Quality of Democracy: Why the Rule of Law Matters. Journal of Democracy. 15(4), 32-46.
OECD, Organization for Economic Cooperation and Development. (2005). Modernising Governance. Paris: OECD.
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Oliveira AG, Pisa BJ. (2015). IGovP: índice de avaliação da governança pública - instrumento de planejamento do Estado e de controle social pelo cidadão. Revista de Administração. Pública, 49(5): 1263-1290.
Peters, BG. (2012). Governance as Political Theory. In: Levi-Faur, D. The Oxford Handbook of Governance, 19-32. Oxford: Oxford University Press
Rubin, M.M. Willoughby, K. (2009) Financial Management Grades for the States: A Prospective Use. Public Budget and Finance, 29(1), 49-67.
Rutgers M.R. (2015). As Good as It Gets? On the Meaning of Public Value in the Study of Policy and Management. American Review of Public Administration, 45(1): 29-45.
Stiglitz, J. (2012). The Price of Inequality: How Today's Divided Society Endangers Our Future. New York: W.W. Norton Company.
Stoker, G. (2006). Public Value Management: A New Narrative for Networked Governance? The American Review of Public Administration, 36(1) 41-57.
Tanzi, V. (2008). The Role of the State and Public Finance in the Next Generation. OECD Journal on Budgeting, 8(2): 1-27.
Tanzi V, Schuknecht L. (2000). Public Spending in the 20th Century: A Global Perspective. Cambridge: Cambridge University Press.
Zumbansen P. (2012). Governance: An Interdisciplinary Perspective. In: The Oxford Handbook of Governance. Oxford: Oxford University Press.
Alkire S, Foster J, Seth S, Santos MA, Roche JM, Ballon P. (2015). Multidimensional Poverty Measurement and Analysis. Oxford: Oxford University Press.
Atkinson A.J. (2015). Inequality: What Can Be Done? Cambridge: Harvard University Press.
Atkinson AJ, Waterhouse JH, Wells RB. (1997). A stakeholder approach to strategic performance measurement. Sloan Management Review, 38 (3), 25-37.
Bevir, M. (2010). Governance as Theory, Practice and Dilemma. In: The Sage Handbook of Governance. Thousand Oaks: Sage.
Blaug R, Horner L; Lekhi R. (2006). Public value, politics and public management. London: The Work Foundation.
Bozeman B. (2002). Public Value Failure: When Efficient Markets may not do. Public Administration Review, 62 (2), 145-161.
Bozeman, B. (2007). Public Value and Public Interest: Counterbalancing economic individualism. Washington: Georgetown University Press.
Brasil. Constituição da República Federativa do Brasil de 1988. Available in: http://www.planalto.gov.br/ccivil_03/constituicao/constituicaocompilado.htm
Brasil. 1964. Lei nº 4320/1964. Diário Oficial da União, 04/05/1964.
Brasil. 2000, Emenda Constitucional nº 29. Diário Oficial da União, 14/09/2000.
Brasil. 2001. Resolução do Senado Federal nº 40/2001.Diário Oficial da União, 21/12/2001.
Brennan G, Buchanan JM. (1980). The Power to Tax: Analytical Foundations of a Fiscal Constitution. Cambridge: Cambridge University Press.
Chan JL., Xiao X. (2009). Financial Management in Public Sector Organizations. In: Bovaird T, Loffler E (eds.). Public Management and Governance, 2.ed. London: Routledge.
Chow CW, Ganulin D, Haddad K, Williamson J. (1998). The balanced scorecard: a potent tool for energizing and focusing healthcare organization management. Journal of Healthcare Management, 43(3), 263-280.
Constable S, Passmore E, Coats D. (2008) Public value and local accountability in the NHS. London: The Work Foundation.
Decanq, K., Lugo, M.A. (2008) Setting Weights in Multidimensional Indices of Well-Being and Deprivation. OPHI Working Paper n.18. Oxford: Oxford Department of International Development.
Feldman M; Khademian AM. (2002). To Manage Is to Govern. Public Administration Review, 62(5), 529–541.
Hobbes, T.(1998). The Leviathan. Oxford: Oxford University Press. (Original work published 1651)
Hood, C. (2012). Public Management by Numbers as a Performance-Enhancing Drug: Two Hypotheses. Public Administration Review, 72(S1), 585-592.
Jørgensen TB, Bozeman B. 2007. Public Values: An Inventory. Administration & Society, 39(3), 354-381.
Kaufmann D, Kraay A, Mastruzzi M. (2011). The Worldwide Governance Indicators: Methodology and Analytical Issues. Hague Journal on the Rule of Law, 03 (2), 220-246.
Matthews F. (2012). Governance and State Capacity. The Oxford Handbook of Governance, 281-293. Oxford: Oxford University Press.
Meynhardt, T. (2009) Public Value inside: what is public value creation? International Journal of Public Administration, 32(3), p.192-219.
Mikesell JL, Mullins DR. (2011). Reforms for Improved Efficiency in Public Budgeting and Finance: Improvements, Disappointments, and Work-in-Progress. Public Budgeting and Finance 31(4),1-30.
Miranda, R.A. (2012). Governança: Um Índice para as Unidades Federativas Brasileiras (PhD Thesis). Belo Horizonte: UFMG.
Modell S. (2004). Performance Measent Myths in the Public Sector: A research note. Financial Accountability and Management, 20 (1), 39-55.
Moore MH. (1995). Creating Public Value: Strategic management in government. Cambridge: Harvard University Press.
Moore MH. (2003). The Public Value Scorecard: A Rejoinder and an Alternative to Strategic Performance Measurement and Management in Non-Profit Organizations' by Robert Kaplan. Hauser Center for Nonprofit Organizations Working Paper 18.
O’Donnell G. (2004). The Quality of Democracy: Why the Rule of Law Matters. Journal of Democracy. 15(4), 32-46.
OECD, Organization for Economic Cooperation and Development. (2005). Modernising Governance. Paris: OECD.
Oliveira, F.A. (2009). Economia e política das finanças públicas no Brasil: um guia de
leitura. São Paulo: Hucitec.
Oliveira AG, Pisa BJ. (2015). IGovP: índice de avaliação da governança pública - instrumento de planejamento do Estado e de controle social pelo cidadão. Revista de Administração. Pública, 49(5): 1263-1290.
Peters, BG. (2012). Governance as Political Theory. In: Levi-Faur, D. The Oxford Handbook of Governance, 19-32. Oxford: Oxford University Press
Rubin, M.M. Willoughby, K. (2009) Financial Management Grades for the States: A Prospective Use. Public Budget and Finance, 29(1), 49-67.
Rutgers M.R. (2015). As Good as It Gets? On the Meaning of Public Value in the Study of Policy and Management. American Review of Public Administration, 45(1): 29-45.
Stiglitz, J. (2012). The Price of Inequality: How Today's Divided Society Endangers Our Future. New York: W.W. Norton Company.
Stoker, G. (2006). Public Value Management: A New Narrative for Networked Governance? The American Review of Public Administration, 36(1) 41-57.
Tanzi, V. (2008). The Role of the State and Public Finance in the Next Generation. OECD Journal on Budgeting, 8(2): 1-27.
Tanzi V, Schuknecht L. (2000). Public Spending in the 20th Century: A Global Perspective. Cambridge: Cambridge University Press.
Zumbansen P. (2012). Governance: An Interdisciplinary Perspective. In: The Oxford Handbook of Governance. Oxford: Oxford University Press.
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Publicado
2018-10-01
Como Citar
Alves de Souza Matos, G., Amaral, H. F., & Iquiapaza, R. A. (2018). Governance Intensity and Incidence: Assessing State-Level Financial Governance in Brazil. Administração Pública E Gestão Social, 10(4), 316–327. https://doi.org/10.21118/apgs.v10i4.5739
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Transparência, Accountability e Governança Pública
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