Determinants of irregularities in municipal public management

The case of municipalities in the state of São Paulo

Bibliographic Data

ID21382047
AuthorsABINAIR BERNARDES DA SILVA (0000-0003-0559-1236, Universidade Federal Rural de Pernambuco, Brasil; Universidade de Aveiro, Portugal), Augusta Ferreira (0000-0003-1659-3309, Universidade de Aveiro, Portugal; Instituto Politécnico do Cávado e do Ave, Portugal), Victor Moutinho (0000-0003-0811-9033, University of Beira Interior)
Year2023
Volume57
Issue5
Publication date2023-01-01
Peer ReviewedYes
Open AccessYes
TypeARTICLE
VenueRevista de Administração Pública (JOURNAL)
Journal identifiersISSN: 0034-7612 • E-ISSN: 1982-3134
PublisherFapUNIFESP (SciELO) (PUBLISHER)
DOI10.1590/0034-761220220398x
OpenAlexW4389473798
LanguageEN
References cited24

The municipal external control exercised by the Courts of Accounts reveals the irregularities found in the accounts of municipal governments through the disclosure of audit reports. They have been empirically analyzed from the point of view of their classification in terms of severity, but few studies aim to identify the factors that influence such failures. Having verified this gap, the main objective of this study is to identify factors that may influence lapses in municipal public management pointed out by the audit of the Court of Accounts. This article contributes to further research on this topic and to improving management in municipalities. This is an exploratory analysis based on econometric models for panel data. The sample includes 179 municipalities in São Paulo, with data for 2011, 2013, 2015, 2017, and 2019. The results suggest that the recommendations and determinations of the Court of Accounts and gaps in internal controls influence irregularities in small, medium, and large municipalities. The volume of legal and constitutional transfers received influences small and medium-sized municipalities, while the municipal gross domestic product (GDP) influences medium-sized municipalities

Audit · Business · Control (management) · Econometrics · Economics · Exploratory research · Local government · Panel data · Point (geometry) · Political science · Public economics · Public management · Sample (material) · Sociology · State (computer science) · Accounting · Corruption and Economic Development · Fiscal Policies and Political Economy · Public Administration · Taxation and Compliance Studies

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