Uso das Informações do Orçamento de Desempenho em Municípios no Brasil
DOI :
https://doi.org/10.4270/ruc.2023107Mots-clés :
orçamento por desempenho, indicadores, orçamento públicoRésumé
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.
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