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Advisor(s)
Abstract(s)
A introdução da Nova Gestão Pública trouxe os princípios do setor privado para a gestão pública, promovendo maior eficiência, transparência e responsabilização dos gestores. Este modelo alargou a
responsabilidade, abrangendo não só os recursos financeiros, mas também a eficiência e a eficácia das
ações públicas. Como resultado, surgiram novas necessidades de informação, impulsionando a reforma
da contabilidade pública para melhorar a qualidade da informação e a tomada de decisões. A
contabilidade pública tornou-se essencial para garantir a transparência e a responsabilização,
respondendo às expectativas sociais e contribuindo para a legitimidade das entidades públicas. É neste
âmbito que se desenvolve este estudo, com o objetivo de investigar se a ação dos dirigentes políticos
nos municípios portugueses está alinhada com os princípios de legalidade, eficiência económica e
transparência, ou se é influenciada por ciclos eleitorais. A opção pelos municípios é justificada pela sua
estrutura de funcionamento autônoma e pela proximidade aos cidadãos. A metodologia deste estudo
segue uma abordagem quantitativa. A população é constituída pelos 308 municípios de Portugal, sem
restrição de amostra, garantindo total representatividade. Esta abordagem permitirá identificar
tendências e padrões em todo o país, sem limitações relacionadas com a dimensão da amostra. As
fontes de dados são primárias e secundárias, designadamente através de inquéritos por questionário e
análise dos relatórios financeiros dos municípios, abrangendo os anos de 2012 a 2023. Para a análise
dos dados serão utilizadas técnicas estatísticas, nomeadamente estatística descritiva e comparativa.
Os resultados mostram que os municípios de maior dimensão têm custos de pessoal significativamente
mais elevados devido à necessidade de serviços mais complexos. A ideologia política também influencia
as despesas, com os municípios de direita a tenderem a gastar menos do que os de esquerda. Além
disso, os anos de eleições estão associados a um aumento das despesas com pessoal, refletindo um
possível impacto das eleições. As mudanças de governo resultam frequentemente em variações nas
despesas, especialmente relacionadas com a gestão dos recursos humanos. A crise económica afeta
as despesas, mas, em geral, tem-se verificado uma tendência ascendente ao longo do tempo.
The introduction of New Public Management brought the principles of the private sector into public management, promoting greater efficiency, transparency and accountability for managers. This model broadened responsibility, covering not only financial resources, but also the efficiency and effectiveness of public actions. As a result, new information needs have arisen that have driven the reform of public accounting to improve the quality of information and decision-making. Public accounting has become essential to guarantee transparency and accountability, respond to social expectations and contribute to the legitimacy of public organizations. It is in this context that this study was carried out, with the aim of investigating whether the actions of the political leaders of Portuguese municipalities are aligned with the principles of legality, economic efficiency and transparency, or whether they are influenced by electoral cycles. The choice of municipalities is justified by their autonomous structure and proximity to citizens. The methodology of this study follows a quantitative approach. The population is made up of Portugal's 308 municipalities, with no sample restriction, guaranteeing total representativeness. This approach will make it possible to identify trends and patterns throughout the country, without limitations related to the size of the sample. The data sources are primary and secondary, namely through questionnaire surveys and analysis of the municipalities' financial reports, covering the years 2012 to 2023. Statistical techniques will be used to analyse the data, namely descriptive and comparative statistics. The results show that larger municipalities have significantly higher staff costs due to the need for more complex services. Political ideology also influences spending, with right-wing municipalities tending to spend less than left-wing ones. In addition, election years are associated with an increase in staff costs, reflecting a possible impact of the elections. Changes of government often result in variations in spending, especially related to human resource management. The economic crisis affects spending, but in general there has been an upward trend over time.
The introduction of New Public Management brought the principles of the private sector into public management, promoting greater efficiency, transparency and accountability for managers. This model broadened responsibility, covering not only financial resources, but also the efficiency and effectiveness of public actions. As a result, new information needs have arisen that have driven the reform of public accounting to improve the quality of information and decision-making. Public accounting has become essential to guarantee transparency and accountability, respond to social expectations and contribute to the legitimacy of public organizations. It is in this context that this study was carried out, with the aim of investigating whether the actions of the political leaders of Portuguese municipalities are aligned with the principles of legality, economic efficiency and transparency, or whether they are influenced by electoral cycles. The choice of municipalities is justified by their autonomous structure and proximity to citizens. The methodology of this study follows a quantitative approach. The population is made up of Portugal's 308 municipalities, with no sample restriction, guaranteeing total representativeness. This approach will make it possible to identify trends and patterns throughout the country, without limitations related to the size of the sample. The data sources are primary and secondary, namely through questionnaire surveys and analysis of the municipalities' financial reports, covering the years 2012 to 2023. Statistical techniques will be used to analyse the data, namely descriptive and comparative statistics. The results show that larger municipalities have significantly higher staff costs due to the need for more complex services. Political ideology also influences spending, with right-wing municipalities tending to spend less than left-wing ones. In addition, election years are associated with an increase in staff costs, reflecting a possible impact of the elections. Changes of government often result in variations in spending, especially related to human resource management. The economic crisis affects spending, but in general there has been an upward trend over time.
Description
Mestrado em IPB-ESTG e ASSOCIAÇÃO DE POLITÉCNICOS DO NORTE (APNOR): Instituto Politécnico do Cávado e do Ave, Instituto Politécnico de Viana do Castelo
Keywords
Despesas com pessoal Influência política Gestão pública Dimensão municipal