• Abstract

    THE INFLUENCE OF EXPENDITURE BY MINISTERIAL FUNCTIONS ON PERSONAL EXPENDITURE ACCORDING TO ELECTORAL POLITICAL CYCLES

    Published date: 30/04/2021
    The present study aimed to analyze the influence of expenditure by function in the expenditure with personnel of the Brazilian states according to the cycle. The theoretical foundation is based on the theory of public choice, economic political cycles, and personnel expenses. This study is characterized as a quantitative research, since a multiple linear regression with panel data was performed for each electoral cycle. The data were collected from the Accounting and Tax Information System of the Brazilian Public Sector (SICONFI), the time cut refers to the year 1995 to 2016. It is concluded that political interests can be evidenced through the influence of ministerial functions in the personnel expenses. And also, that the interests of managers are different in each electoral cycle, because they differ according to the need to meet the demands of the agents involved legitimizing themselves in power. The greatest positive influences found were related to energy and mineral resources in the electoral year (T0), judicial (T1) and commerce and services industry (T2), judicial (T3). The effect of the limits established by the fiscal responsibility law increased personnel expenses.

Revista Alcance

Revista Alcance is a Brazilian free access journal, published every four months, linked to the Graduate Program in Administration and the Professional Master’s degree in Administration, Internationalization and Logistics Program of the University of Vale do Itajaí – Univali. We seek to publish theoretical-empirical and technological articles in the areas of Business Administration. Different theoretical and methodological perspectives are welcome, as long as they are consistent with and relevant to the development of the area.

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