Influência da LRF sobre a Gestão Financeira: Espaço de Manobra dos Municípios Paranaenses Extremamente Pequenos
This article is aimed at evaluating the impact of the Law of Fiscal Responsibility (LRF) on financial freedom of municipal governments. The study focuses on small municipalities of the Paraná State with less than 5 thousand inhabitants and considers the local government peculiarities and duties. The...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)
2011-05-01
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| Series: | RAC: Revista de Administração Contemporânea |
| Subjects: | |
| Online Access: | http://www.anpad.org.br/periodicos/arq_pdf/a_1192.pdf |
| _version_ | 1797762857763340288 |
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| author | Willson Gerigk Ademir Clemente |
| author_facet | Willson Gerigk Ademir Clemente |
| author_sort | Willson Gerigk |
| collection | DOAJ |
| description | This article is aimed at evaluating the impact of the Law of Fiscal Responsibility (LRF) on financial freedom of municipal governments. The study focuses on small municipalities of the Paraná State with less than 5 thousand inhabitants and considers the local government peculiarities and duties. The theoretical framework includes the organization of the Brazilian public sector, LRF, managerial public administration, municipal administration and municipal financial administration. The research work is descriptive and explanatory as to objectives, bibliographical and documental in respect to procedures, and quantitative in relation to approach. The analysis includes all the Paraná State municipalities with less than 5 thousand inhabitants that made available financial information through the Finances of Brazil Database at the General Office of National Treasury (FINBRA). The employed statistical technique is the multiple linear regression analysis. A total of 22 explanatory variables relating to financial aspects and administration style of municipal governments are considered. The main conclusion is that managerial freedom of financial administration of municipal governments has been significantly modified by LRF providing that such freedom became much more dependent upon savings of current receipts. |
| first_indexed | 2024-03-12T19:33:22Z |
| format | Article |
| id | doaj.art-4fb4a1bb90a4442b8ea8bf53eb69d909 |
| institution | Directory Open Access Journal |
| issn | 1415-6555 1982-7849 |
| language | English |
| last_indexed | 2024-03-12T19:33:22Z |
| publishDate | 2011-05-01 |
| publisher | Associação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD) |
| record_format | Article |
| series | RAC: Revista de Administração Contemporânea |
| spelling | doaj.art-4fb4a1bb90a4442b8ea8bf53eb69d9092023-08-02T04:19:36ZengAssociação Nacional de Pós-Graduação e Pesquisa em Administração (ANPAD)RAC: Revista de Administração Contemporânea1415-65551982-78492011-05-01153513537Influência da LRF sobre a Gestão Financeira: Espaço de Manobra dos Municípios Paranaenses Extremamente PequenosWillson GerigkAdemir ClementeThis article is aimed at evaluating the impact of the Law of Fiscal Responsibility (LRF) on financial freedom of municipal governments. The study focuses on small municipalities of the Paraná State with less than 5 thousand inhabitants and considers the local government peculiarities and duties. The theoretical framework includes the organization of the Brazilian public sector, LRF, managerial public administration, municipal administration and municipal financial administration. The research work is descriptive and explanatory as to objectives, bibliographical and documental in respect to procedures, and quantitative in relation to approach. The analysis includes all the Paraná State municipalities with less than 5 thousand inhabitants that made available financial information through the Finances of Brazil Database at the General Office of National Treasury (FINBRA). The employed statistical technique is the multiple linear regression analysis. A total of 22 explanatory variables relating to financial aspects and administration style of municipal governments are considered. The main conclusion is that managerial freedom of financial administration of municipal governments has been significantly modified by LRF providing that such freedom became much more dependent upon savings of current receipts.http://www.anpad.org.br/periodicos/arq_pdf/a_1192.pdfmunicipal financial administrationLRFsmall municipalitiesmunicipal indicators of finance and administration. |
| spellingShingle | Willson Gerigk Ademir Clemente Influência da LRF sobre a Gestão Financeira: Espaço de Manobra dos Municípios Paranaenses Extremamente Pequenos RAC: Revista de Administração Contemporânea municipal financial administration LRF small municipalities municipal indicators of finance and administration. |
| title | Influência da LRF sobre a Gestão Financeira: Espaço de Manobra dos Municípios Paranaenses Extremamente Pequenos |
| title_full | Influência da LRF sobre a Gestão Financeira: Espaço de Manobra dos Municípios Paranaenses Extremamente Pequenos |
| title_fullStr | Influência da LRF sobre a Gestão Financeira: Espaço de Manobra dos Municípios Paranaenses Extremamente Pequenos |
| title_full_unstemmed | Influência da LRF sobre a Gestão Financeira: Espaço de Manobra dos Municípios Paranaenses Extremamente Pequenos |
| title_short | Influência da LRF sobre a Gestão Financeira: Espaço de Manobra dos Municípios Paranaenses Extremamente Pequenos |
| title_sort | influencia da lrf sobre a gestao financeira espaco de manobra dos municipios paranaenses extremamente pequenos |
| topic | municipal financial administration LRF small municipalities municipal indicators of finance and administration. |
| url | http://www.anpad.org.br/periodicos/arq_pdf/a_1192.pdf |
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