Profile of public expenditure versus social-economic profile of municipalities in the state of São Paulo

Authors

  • Patrícia Siqueira Varela Universidade de São Paulo; Faculdade de Economia, Administração e Contabilidade; Departamento de Contabilidade e Atuária
  • Gilberto de Andrade Martins Universidade de São Paulo; Faculdade de Economia, Administração e Contabilidade; Departamento de Contabilidade e Atuária
  • Luiz João Corrar Universidade de São Paulo; Faculdade de Economia, Administração e Contabilidade; Departamento de Contabilidade e Atuária

DOI:

https://doi.org/10.11606/rco.v3i5.34733

Keywords:

public expenditure, social-economic profile, municipalities

Abstract

This article aimed at both grouping municipalities in the State of São Paulo regarding profile of public expenditure per capita according to function, and describing the relationships among these groups and those obtained through the definition of the Paulista Index of Social Responsibility (IPRS). The interest in the subject stemmed from the awareness that groups of municipalities ranked by the IPRS have the same level of wealth but bear different results regarding social indices and vice-versa. The premise underlying the analyses - that the amount and quality of public expenditure would, in a way, characterize such situation - was adopted based on the characteristics of the production process of public goods. The results reached with clusters and correspondence analyses techniques showed that, to a certain degree, all municipalities presented high expenses as regards means functions; also the amount of revenue invested in social functions associated positively with the social economic indices of municipalities.

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Published

2009-04-01

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Paper

How to Cite

Varela, P. S., Martins, G. de A., & Corrar, L. J. (2009). Profile of public expenditure versus social-economic profile of municipalities in the state of São Paulo . Revista De Contabilidade E Organizações, 3(5), 80-97. https://doi.org/10.11606/rco.v3i5.34733