Vale o quanto Custa? Um Estudo sobre a Relação entre a Capacidade Institucional dos Tribunais de Contas Subnacionais Brasileiros e a Qualidade das Políticas Públicas de seus Respectivos Estados
Vale o quanto Custa? Um Estudo sobre a Relação entre a Capacidade Institucional dos Tribunais de Contas Subnacionais Brasileiros e a Qualidade das Políticas Públicas de seus Respectivos Estados
Authors
De Oliveira Marinho Ferreira, Thiago
Authors
Date
2019-06-27
Datos de publicación:
10.7770/RCHDCP-V10N1-ART1781
Keywords
Tribunal de cuentas - Políticas públicas
Collections
Abstract
O controle é um ato ou momento político central de um ciclo mais amplo da representação democrática. Para assegurar que os representantes, uma vez à frente de seus cargos, pautem sua conduta pelo “melhor interesse de seus representados”, é necessário haver instrumentos efetivos e continuados de controle. No Brasil, a Constituição Federal conferiu aos Tribunais de Contas o desafio de controlar suas contas públicas. Mas qual é a relação entre o fortalecimento do controle dos gastos públicos – a partir de uma maior capacidade
institucional destes órgãos de controle – e a qualidade das políticas públicas oferecidas aos cidadãos? O presente artigo se propõe a investigá-la. Para tanto, o desenho de pesquisa combina estatística descritiva e multivariada para analisar um banco de dados original elaborado com informações obtidas de diferentes fontes. Em particular, operacionaliza-se a capacidade institucional dos Tribunais de Contas subnacionais brasileiros a partir das seguintes variáveis: orçamento, pessoal e contas julgadas irregulares. Não obstante, utiliza-se a análise fatorial para definir os indicadores relativos à qualidade das políticas públicas de saúde e educação de seus respectivos Estados, no ano de 2010. Dentre as variáveis analisadas, os resultados preliminares sugerem que o fortalecimento do controle dos gastos públicos está positivamente correlacionado com a qualidade das políticas públicas oferecidas aos cidadãos
Control is a central political act or moment of a broader cycle of democratic representation. To ensure that representatives, once at the head of their positions, conduct themselves in the "best interests of their constituencies", there must be effective and continuous instruments of control. In Brazil, the Federal Constitution gave the Audit Courts the challenge of controlling their public accounts. But what is the relationship between strengthening public spending control – based on a greater institutional capacity of these control bodies – and the quality of public policies offered to citizens? This article proposes to investigate it. To do so, the research design combines descriptive and multivariate statistics to analyze an original database prepared with information obtained from different sources. In particular, the institutional capacity of the Brazilian subnational Accounts Courts is operationalized based on the following variables: budget, personnel and accounts judged to be irregular. Nevertheless, the factorial analysis is used to define the indicators related to the quality of the public health and education policies of their respective States, in 2010. Among the variables analyzed, the preliminary results suggest that the strengthening of the control of public expenditures is positively correlated with the quality of public policies offered to citizens
Control is a central political act or moment of a broader cycle of democratic representation. To ensure that representatives, once at the head of their positions, conduct themselves in the "best interests of their constituencies", there must be effective and continuous instruments of control. In Brazil, the Federal Constitution gave the Audit Courts the challenge of controlling their public accounts. But what is the relationship between strengthening public spending control – based on a greater institutional capacity of these control bodies – and the quality of public policies offered to citizens? This article proposes to investigate it. To do so, the research design combines descriptive and multivariate statistics to analyze an original database prepared with information obtained from different sources. In particular, the institutional capacity of the Brazilian subnational Accounts Courts is operationalized based on the following variables: budget, personnel and accounts judged to be irregular. Nevertheless, the factorial analysis is used to define the indicators related to the quality of the public health and education policies of their respective States, in 2010. Among the variables analyzed, the preliminary results suggest that the strengthening of the control of public expenditures is positively correlated with the quality of public policies offered to citizens