Indicadores econômico-financeiros dos municípios catarinenses

  • Scarpin J
  • Pedro T
  • Vargas A
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Abstract

This research aims to identify the financial performance of the municipalities against the use of resources in the proposed activities. There is an understanding that the Fiscal Responsibility Law directs the appropriate use of public resources and its form of accountability to society. It serves as the theoretical basis for this research. The problem lies in considering the appropriate use of public resources on behalf of society. The methodology: the aims – this research is characterized as exploratory; the procedures – is a survey research; the research base – it were used the municipalities of Santa Catarina; the instrument used to collect primary data was related to the financial performance of the municipalities, with data available at the website of the National Tax System. Data were collected from the municipalities of Santa Catarina, which presented data for all years of the research system FINBRA, next to the portal site of the National Tax System. The structuring of the research was be combined with public information and spreadsheets identifying the trend of municipalities that are consistent with the fiscal responsibility law since its inception in 2008. The survey results support the view that there is an appropriate use of public resources by managers, in meeting the requirements established in the annual plans, which direct the actions of the management plan of the municipality and set out how resources will be used.

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APA

Scarpin, J. E., Pedro, T., & Vargas, A. J. (2012). Indicadores econômico-financeiros dos municípios catarinenses. Revista Iberoamericana de Contabilidad de Gestión (RICG), X(19). Retrieved from http://www.observatorio-iberoamericano.org/RICG/N%C2%BA 19/Jorge_Scarpin;_Tarcisio_da_Silva_y_Alzenir_Vargas.pdf

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