Uso das Informações do Orçamento de Desempenho em Municípios no Brasil
DOI:
https://doi.org/10.4270/ruc.2023107Palavras-chave:
orçamento por desempenho, indicadores, orçamento públicoResumo
A pesquisa investiga quais fatores explicam o uso da informação de desempenho contida no processo orçamentário de Prefeituras Municipais. A análise foi realizada por meio de uma regressão OLS estimada a partir de dados coletados a partir de uma survey eletrônica com Prefeituras Municipais. Foi verificado que a legitimidade percebida, a estrutura do município, a transparência, e a participação social foram significantes para o uso das informações de desempenho no processo orçamentário. Por sua vez, as resistências políticas e de servidores não afetaram a utilização desse tipo de informação. Duas são as contribuições principais da pesquisa. Primeiro, avança na literatura de orçamento por resultados, considerando-se a escassez de pesquisas em governos locais e que tragam a percepção dos responsáveis pelo processo orçamentário nessa temática. Segundo, contribui com a discussão do orçamento por desempenho no contexto nacional em contraposição a sua estagnação, que pode ser explicada inclusive, pela baixa utilização da sua informação. A pesquisa discute as implicações da estagnação do planejamento por resultados frente a sua institucionalização na da legislação orçamentária o que é apontado como consequência da baixa legitimidade desse tipo de informação em municípios brasileiros.
Downloads
Referências
Andrews, M. (2004). Authority, acceptance, ability and performance-based budgeting reforms. International Journal of Public Sector Management, 17(4), 332–344.
Andrews, M. (2006). Beyond “best practice” and “basics first” in adopting performance budgeting reform. Public Administration and Development, 26, 147–161.
Andrews, M., Cangiano, M., Cole, N., Renzio, P. de, Krause, P., & Seligmann, R. (2014). This is PFM. Center for International Development at Harvard University, 13.
Aquino, A. C. B. de, & Azevedo, R. R. de. (2018). Uma prefeitura, dois planejamentos: Mais um desafio para a adoção do planejamento de resultados no Brasil. Congresso USP de Contabilidade, 1–15.
Askim, J. (2007). How do politicians use performance information? An analysis of the Norwegian local government experience. International Review of Administrative Sciences, 73(3), 453–472. https://doi.org/10.1177/0020852307081152
Avwokeni, A. J. (2016). Cultural resistance, output measures, and audit practice: Impact on non-implementation of program-based budgeting in Nigeria. International Journal of Public Administration, 39(12), 909–916. https://doi.org/10.1080/01900692.2015.1057850
Azevedo, R. R. de, & Aquino, A. C. B. de. (2016). O planejamento em municípios de pequeno porte em São Paulo. Revista de Contabilidade e Organizações, 10(26), 63–76. https://doi.org/http://dx.doi.org/10.11606/rco.v10i26.111202
Azevedo, R. R. de, & Aquino, A. C. B. de. (2022). Uso cerimonial do planejamento de resultados nos municípios de São Paulo. Revista Contemporânea de Contabilidade, 19(50), 17-35. https://doi.org/10.5007/2175-8069.2022.e77866
Azevedo, R. R. de, Cardoso, R. L., Cunha, A. S. M. da, & Wampler, B. (2022). O orçamento participativo e a dinâmica orçamentária no setor público. Revista de Contabilidade e Organizações, 16(e193141), 1–14. https://doi.org/10.11606/issn.1982-6486.rco.2022.193141
Barbosa, S. C. T., & Couto, L. F. (2021). Planejamento governamental: planos plurianuais em crise. Boletim de Análise Político-Institucional, 27, 12–77. https://doi.org/10.38116/bapi27
Barcelos, C. L. K., & Calmon, P. C. D. P. (2014). A reforma gerencial do orçamento brasileiro: em busca de múltiplos significados. Revista de Administração Pública, 48(1), 159–181. https://doi.org/http://dx.doi.org/10.1590/S0034-76122014000100007
Bleyen, P., Klimovský, D., Bouckaert, G., & Reichard, C. (2017). Linking budgeting to results? Evidence about performance budgets in European municipalities based on a comparative analytical model. Public Management Review, 19(7), 932–953. https://doi.org/10.1080/14719037.2016.1243837
Boex, L. F. J., Martinez-Vazquez, J., & McNab, R. M. (2000). Multi-year budgeting: A review of international practices and lessons for developing and transitional economies. Public Budgeting & Finance, 20(2), 91–112.
Bouckaert, G., & Halligan, J. (2008). Managing performance: International comparisons. Routledge. https://doi.org/10.4324/9780203935958
Bowornwathana, B., & Poocharoen, O. (2010). Bureaucratic politics and administrative reform: Why politics matters. Public Organization Review, 10(4), 303–321. https://doi.org/10.1007/s11115-010-0129-0
Budding, T., Faber, B., & Schoute, M. (2021). Integrating non-financial performance indicators in budget documents: the continuing search of Dutch municipalities. Journal of Public Budgeting, Accounting and Financial Management, 34(1), 52-66 https://doi.org/10.1108/JPBAFM-02-2020-0009
Carrillo, V., Jiménez, A., Medina, V., & González R, M. J. (2021). Implementación del presupuesto público basado en desempeño: Una revisión sistemática de la literatura empírica. Revista del CLAD Reforma y Democracia, 79, 77–116.
Congresso Nacional. (2019). Subsídios à apreciação do Projeto de Lei do Plano Plurianual para 2020 a 2023. Nota Técnica no. 3/2019. https://www12.senado.leg.br/orcamento/documentos/estudos/tipos-de-estudos/notas-tecnicas-e-informativos/nota-tecnica-conjunta-2-2019-subsidios-a-apreciacao-do-projeto-de-lei-do-plano-plurianual-para-o-periodo-de-2020-a-2023/view
Dimitrijevska-Markoski, T., & French, P. E. (2019). Determinants of public administrators’ use of performance information: Evidence from local governments in Florida. Public Administration Review, 79(5), 699–709. https://doi.org/10.1111/puar.13036
Douglas, S., & Overmans, T. (2020). Public value budgeting: propositions for the future of budgeting. Journal of Public Budgeting, Accounting and Financial Management, 32(4), 623–637. https://doi.org/10.1108/JPBAFM-05-2020-0066
Filc, G., & Scartascini, C. G. (2010). Is Latin America on the right track? An analysis of medium-term frameworks and the budget process. In IDB Working Paper Series (IDB-WP-160). https://doi.org/10.2139/ssrn.1817278
Franck, T. M. (1990). The power of legitimacy among nations. Oxford University Press.
Gilmour, J. B., & Lewis, D. E. (2006). Does performance budgeting work? An examination of the office of management and budget’s PART scores. Public Administration Review, 66(5), 742–752. https://doi.org/10.1111/j.1540-6210.2006.00639.x
Gomes, P., Fernandes, M. J., & Carvalho, J. B. (2017). O uso da informação de desempenho pelos políticos locais: Um estudo de caso no contexto português. Revista de Administração Pública, 51(6), 968–986. https://doi.org/10.1590/0034-7612158331
Grizzle, G. A., & Pettijohn, C. D. (2002). Implementing performance-based program budgeting: A system-dynamics perspective. Public Administration Review, 62(1), 51–62. https://doi.org/10.1111/1540-6210.00154
Grossi, G., Reichard, C., & Ruggiero, P. (2016). Appropriateness and use of performance information in the budgeting process: Some experiences from German and Italian municipalities. Public Performance & Management Review, 39(3), 581–606. https://doi.org/10.1080/15309576.2015.1137770
Guzmán, J. P. M. (2020). The use of performance information under performance budgeting systems: A comparative analysis of Chilean line ministries. International Public Management Journal, 23(4), 591–610. https://doi.org/10.1080/10967494.2018.1486344
Hijal-Moghrabi, I. (2018). Why is it so hard to rationalize the budgetary process? A behavioral analysis of performance-based budgeting. Public Organization Review, 19, 387–406. https://doi.org/10.1007/s11115-018-0410-1
Hijal-Moghrabi, I. (2021). Budgeters’ perceptions of the scope, support, and patterns of implementation of performance budgeting in Texas cities. Public Administration Quarterly, 45(1), 79–104. https://doi.org/10.37808/paq.45.1.4
Ho, A. T.-K. (2011). PBB in American local governments: It’s more than a management tool. Public Administration Review, 71(3), 391–401. https://doi.org/10.1111/j.1540-6210.2011.02359.x
Hyndman, N., & Lapsley, I. (2016). New Public Management: The story continues. Financial Accountability & Management, 32(4), 385–408. https://doi.org/10.1111/faam.12100
IBP, I. B. P. (2019). Open budget survey. http://survey.internationalbudget.org
Jethon, A., & Reichard, C. (2022). Usability and actual use of performance information in German municipal budgets: The perspective of local politicians. Public Money & Management, 42(3), 152–159. https://doi.org/10.1080/09540962.2021.1966193
Kholeif, A. O. R. (2021). Implementation issues of outcomes-based budgeting in an Egyptian government agency. In Z. Hoque (Ed.), Public Sector Reform and Performance Management in Emerging Economies: Outcomes-Based Approaches in Practice, pp. 32-53). Ed. Routledge.
Kholeif, A. O. R., & Jack, L. (2019). The paradox of embedded agency from a strong structuration perspective: An illustrative case study of resistance to change in budgeting processes. Qualitative Research in Accounting and Management, 16(1), 60–92. https://doi.org/10.1108/QRAM-03-2016-0027
Leontitsis, A., & Pagge, J. (2007). A simulation approach on Cronbach’s alpha statistical significance. Mathematics and Computers in Simulation, 73(5), 336–340. https://doi.org/10.1016/j.matcom.2006.08.001
Liguori, M. (2012). Radical change, accounting and public sector reforms: A comparison of Italian and Canadian municipalities. Financial Accountability & Management, 28, 437–463. http://onlinelibrary.wiley.com/doi/10.1111/j.1468-0408.2012.00555.x/full
Liguori, M., & Steccolini, I. (2012). Accounting change: Explaining the outcomes, interpreting the process. Accounting, Auditing & Accountability Journal, 25(1), 27–70. https://doi.org/10.1108/09513571211191743
Lino, A. F., Azevedo, R. R. de, & Belote, G. S. (2023). The influence of public sector audit digitalisation on local government budget planning: Evidence from Brazil. Journal of Public Budgeting, Accounting & Financial Management, 35(2), 198–218. https://doi.org/10.1108/JPBAFM-05-2022-0090
Lu, E. Y., Mohr, Z., & Ho, A. T.-K. (2015). Taking stock: Assessing and improving performance budgeting theory and practice. Public Performance & Management Review, 38(3), 426–458. https://doi.org/10.1080/15309576.2015.1006470
Lunkes, R. J., Ripoll-Feliu, V., Giner-Fillol, A., & Rosa, F. S. da. (2013). Estudo sobre a implantação do orçamento baseado em desempenho na Autoridade Portuária de Valência. Revista de Administração Pública, 47(1), 49–76. https://doi.org/10.1590/S0034-76122013000100003
Mauro, S. G., Cinquini, L., & Grossi, G. (2018). External pressures and internal dynamics in the institutionalization of performance-based budgeting: An endless process? Public Performance and Management Review, 41(2), 224–252. https://doi.org/10.1080/15309576.2018.1431137
Mauro, S. G., Cinquini, L., & Pianezzi, D. (2019). New public management between reality and illusion: Analysing the validity of performance-based budgeting. British Accounting Review. https://doi.org/10.1016/j.bar.2019.02.007
Mauro, S. G., Cinquini, L., & Sinervo, L. M. (2019). Actors’ dynamics toward performance-based budgeting: A mix of change and stability? Journal of Public Budgeting, Accounting and Financial Management, 31(2), 158–177. https://doi.org/10.1108/JPBAFM-07-2018-0068
McNab, R. M., & Melese, F. (2003). Implementing the GPRA: Examining the prospects for performance budgeting in the federal government. Public Budgeting and Finance, 23(2), 73–95. https://doi.org/10.1111/1540-5850.2302006
Melkers, J. E., & Willoughby, K. G. (2005). Models of performance-measurement use in local governments: Understanding budgeting, communication, and lasting effects. Public Administration Review, 65(2), 180–190. https://www.jstor.org/stable/3542552
Mendes, C. C., Souza, T. S. e, & Abreu, W. M. de. (2021). Plano Plurianual 2016-2019: Realismo e aderência. Boletim de Análise Político-Institucional (IPEA), 28, 11–17. https://doi.org/10.38116/bapi28art1
Molander, P., & Holmquist, J. (2013). Reforming Sweden’s budgetary institutions - background, design and experiences. In Rapport till Finanspolitiska rådet.
Moynihan, D. P. (2005). Why and how do state governments adopt and implement “managing for results” reforms? Journal of Public Administration Research and Theory, 15(2), 219–243. https://doi.org/10.1093/jopart/mui012
Moynihan, D., & Beazley, I. (2016). Toward next-generation performance budgeting. The World Bank. https://doi.org/10.1596/978-1-4648-0954-5
Moynihan, D. P., & Kroll, A. (2016). Performance management routines that work? An early assessment of the GPRA Modernization Act. Public Administration Review, 76(2), 314–323. https://doi.org/10.1111/puar.12434
OECD. (2007). Performance budgeting in OECD countries. OCDE Publishing.
OECD (2013), Government at a Glance. https://www.oecd-ilibrary.org/governance/government-at-a-glance-2013_gov_glance-2013-en
OECD (2017), Government at a Glance. https://www.oecd-ilibrary.org/governance/government-at-a-glance-2017_gov_glance-2017-en
OECD. (2023). Government at a Glance. 2023. OECD Publishing. https://doi.org/10.1787/3d5c5d31-en
Panchamia, N., & Thomas, P. (2014). Public service agreements and the Prime Minister’s delivery unit. Institute for Government, 1–15. http://www.legislation.gov.uk/ukpga/1992/19/contents
Park, J. H. (2019). Does citizen participation matter to performance-based budgeting? Public Performance and Management Review, 42(2), 280–304. https://doi.org/10.1080/15309576.2018.1437050
Paulo, L. F. A. (2021). A encruzilhada do Plano Plurianual: Entre a extinção e o fortalecimento. Boletim de Análise Político-Institucional (IPEA), 27, 11–18. https://doi.org/10.38116/bapi27art1
Peres, U. D. (2020). Dificuldades institucionais e econômicas para o orçamento participativo em municípios brasileiros. Caderno CRH, 33, 1–20. https://doi.org/10.9771/ccrh.v33i0.33972
Raudla, R. (2012). The use of performance information in budgetary decision-making by legislators: Is Estonia any different? Public Administration, 90(4), 1000–1015. https://doi.org/10.1111/j.1467-9299.2012.02041.x
Raudla, R. (2022). Politicians’ use of performance information in the budget process. Public Money & Management, 42(3), 144–151. https://doi.org/10.1080/09540962.2021.1989779
Robinson, M. (2007). Performance budgeting: Linking funding and results. Palgrave Macmillam.
Robinson, M., & Brumby, J. (2005). Does performance budgeting work? An analytical review of the empirical literature. In IMF Working Papers, 2005(210). https://doi.org/10.5089/9781451862294.001
Rubin, I. S. (2014). Past and future budget classics: A research agenda. Public Administration Review, 75(1), 25–35. https://doi.org/10.1111/puar.12289
Saliterer, I., Korac, S., Moser, B., & Rondo‐Brovetto, P. (2019). How politicians use performance information in a budgetary context: New insights from the central government level. Public Administration, 97(4), 829–844. https://doi.org/10.1111/padm.12604
Savignon, A. B., Costumato, L., & Marchese, B. (2019). Performance budgeting in context: An analysis of Italian central administrations. Administrative Sciences, 9(4), 79. https://doi.org/10.3390/admsci9040079
Schick, A. (1998). Why most developing countries should not try New Zealand’s reforms. The World Bank Research Observer, 13(1), 123–131. https://doi.org/10.1093/wbro/13.1.123
Schick, A. (2014). The metamorphoses of performance budgeting. OECD Journal on Budgeting, 13(2), 49-79. https://doi.org/10.1787/budget-13-5jz2jw9szgs8
Schiavo-Campo, S. (2009). Potemkin villages: “The” medium-term expenditure framework in developing countries. Public Budgeting and Finance, 29(2), 1–26. https://doi.org/10.1111/j.1540-5850.2009.00926.x
Shah, A. (2007). Budgeting and budgetary institutions. In A. Shah (Ed.), Budget Methods and Practice. The World Bank. https://doi.org/10.1596/978-0-8213-6939-5
Sicilia, M., & Steccolini, I. (2016). Public budgeting in search for an identity: State of the art and future challenges. Public Management Review, 19(7), 1–6. https://doi.org/10.1080/14719037.2016.1243809
Sterck, M., & Scheers, B. (2006). Trends in performance budgeting in seven OECD countries. Public Performance & Management Review, 30(1), 47–72. https://doi.org/10.2753/PMR1530-9576300103
Ter Bogt, H. J., Jan Van Helden, G., & Van Der Kolk, B. (2015). Challenging the NPM ideas about performance management: Selectivity and differentiation in outcome-oriented performance budgeting. Financial Accountability & Management, 31(3), 287–315. https://doi.org/10.1111/faam.12058
Van Helden, G.J., & Reichard, C. (2013). A meta-review of public sector performance management research. Tékhne, 11(1), 10–20. https://doi.org/10.1016/j.tekhne.2013.03.001
Vries, M. S. de, Nemec, J., & Spacek, D. (2019). Performance-based budgeting in the public sector. Palgrave Macmillam. https://doi.org/10.1007/978-3-030-02077-4
Walker, R. M., & Andrews, R. (2015). Local government management and performance: A review of evidence. Journal of Public Administration Research and Theory, 25(1), 101–133. https://doi.org/10.1093/jopart/mut038
Wampler, B. (2007). Participatory budgeting in Brazil: Contestation, cooperation, and accountability. Penn State Press.
World-Bank. (2009). Performance-informed budgeting in Latin America, No. 0309; Working Papers Series on Public Sector Management.
Downloads
Publicado
Edição
Seção
Licença
Os direitos autorais para artigos publicados nesta revista são do autor, com direitos de primeira publicação para a revista. Em virtude de aparecerem nesta revista de acesso público, os artigos são de uso gratuito, com atribuições próprias, em aplicações educacionais e não-comerciais. A revista permitirá o uso dos trabalhos publicados para fins não-comerciais, incluindo direito de enviar o trabalho para bases de dados de acesso público. Os artigos publicados são de total e exclusiva responsabilidade dos autores.
• O(s) autor(es) autoriza(m) a publicação do artigo na revista;
• O(s) autor(es) garante(m) que a contribuição é original e inédita e que não está em processo de avaliação em outra(s) revista(s);
• A revista não se responsabiliza pelas opiniões, ideias e conceitos emitidos nos textos, por serem de inteira responsabilidade de seu(s) autor(es);
• É reservado aos editores o direito de proceder ajustes textuais e de adequação do artigo às normas da publicação;
• O(s) autor(es) declaram que o artigo não possui conflitos de interesse.
