Influence of socio-economic, financial-budgetary and political-electoral aspects on the transparency of local governments

Baldissera, Juliano Francisco; Dall’Asta, Denis; Casagrande, Luiz Fernande; Oliveira, Abdinardo Moreira Barreto de

doi:10.1590/0034-761220190048x

Juliano Francisco Baldissera

Universidade Estadual do Oeste do Paraná / Programa de Pós-Graduação em Contabilidade, Cascavel / PR — Brazil

https://orcid.org/0000-0003-1592-5906

Denis Dall’Asta

Universidade Estadual do Oeste do Paraná / Programa de Pós-Graduação em Contabilidade, Cascavel / PR — Brazil

https://orcid.org/0000-0002-2624-3364

Luiz Fernande Casagrande

Universidade Tecnológica Federal do Paraná / Departamento de Ciências Contábeis, Pato Branco / PR — Brazil

https://orcid.org/0000-0002-1117-0641

Abdinardo Moreira Barreto de Oliveira

Universidade Tecnológica Federal do Paraná / Departamento de Administração, Pato Branco / PR — Brazil

https://orcid.org/0000-0002-9377-6267

Juliano Francisco Baldissera - Master in Accounting from the State University of Western Paraná (Unioeste); Assistant Professor, Department of Accounting, Maringá State University (DCC/UEM). E-mail: juliano.baldissera@hotmail.com

Denis Dall’Asta - PhD in Production Engineering from the Federal University of Santa Catarina (UFSC); Professor of the Graduate Program in Accounting of the State University of Western Paraná (Unioeste). E-mail: denis.asta@unioeste.br

Luiz Fernande Casagrande - PhD in Engineering from the Federal University of Rio Grande do Sul (UFRGS); Professor of the Undergraduate Course in Accounting at the Federal Technological University of Paraná (UTFPR). E-mail: casagrande@utfpr.edu.br

Abdinardo Moreira Barreto de Oliveira - PhD in Business Administration from the Federal University of Pernambuco (UFPE); Professor of the undergraduate degree in Business Administration and of the Professional Master in Public Administration in National Network (PROFIAP) of the Federal Technological University of Paraná (UTFPR). E-mail: abdinardom@utfpr.edu.br

General Transparency				Active Transparency				Passive Transparency				Good Transparency Practices
	2.50%	Mean	97.50%		2.50%	Mean	97.50%		2.50%	Mean	97.50%		2.50%	Mean	97.50%
R ²	0.8345	0,8398	0.8451	R ²	0.8117	0.8177	0.8238	R ²	0.0816	0.0927	0.1042	R ²	0.4388	0.4590	0.4649
U ₂ Theil	0.3864	0,4021	0.4192	U ₂ Theil	0.4120	0.4284	0.4461	U ₂ Theil	0.4737	0.4921	0.5121	U ₂ Theil	0.7225	0.7421	0.7644
p value				p value				p value				p value
	2.50%	Mean	97.50%		2.50%	Mean	97.50%		2.50%	Mean	97.50%		2.50%	Mean	97.50%
POP	0.0004	0.0629	0.1612	POP	0.0024	0.0922	0.2218	POP	0.0005	0.0373	0.0976	POP	0.0000	0.0000	0.0000
Income1	0.0000	0.0000	0.0000	Income1	0.0000	0.0000	0.0000	Income1	0.0000	0.0000	0.0000	Income1	0.0006	0.0389	0.2040
Educ	0.0000	0.0000	0.0000	Income2	0.1602	0.6416	0.9842	N	0.0000	0.0000	0.0000	N	0.0000	0.0000	0.0002
N	0.0000	0.0007	0.0057	Educ	0.0000	0.0000	0.0000	NE	0.0000	0.0000	0.0000	NE	0.0069	0.1408	0.5276
NE	0.0000	0.0000	0.0000	NE	0.0000	0.0000	0.0000	CW	0.0000	0.0040	0.0027	S	0.0000	0.0000	0.0000
CW	0.0000	0.0013	0.0102	CW	0.0003	0.0317	0.1765	S	0.0000	0.0000	0.0000	DDI	0.2333	0.7215	0.9879
S	0.0000	0.0000	0.0000	S	0.0000	0.0000	0.0000	IEI	0.0030	0.0185	0.1002	fDDI	0.2224	0.7396	0.9896
IEI	0.0000	0.0043	0.0278	IEI	0.0019	0.0900	0.3811	Const.	0.0000	0.0000	0.0000	sDDI	0.2263	0.7343	0.9891
PC2	0.0000	0.0084	0.0565	GPCo	0.0006	0.0377	0.1897					mDDI	0.2149	0.7483	0.9912
RIG	0.0153	0.2149	0.7086									IEI	0.0000	0.0087	0.0590
GPCo	0.0015	0.0630	0.2902
Coefficient				Coefficient				Coefficient				Coefficient
	2.50%	Mean	97.50%		2.50%	Mean	97.50%		2.50%	Mean	97.50%		2.50%	Mean	97.50%
POP	0.0000	0.0000	0.0000	POP	0.0000	0.0000	0.0000	POP	0.0000	0.0000	0.0000	POP	0.2489	0.3093	0.3696
Income1	0.0027	0.0031	0.0035	Income1	0.0029	0.0033	0.0037	Income1	0.0028	0.0033	0.0037	Income1	0.0007	0.0012	0.0018
Educ	2.1897	2.5635	2.9633	Income2	-0.8660	-0.1730	0.5094	N	1.4510	1.7747	2.1055	N	1.3306	1.7476	2.1582
N	0.6378	0.8942	1.1517	Educ	3.5388	4.0493	4.5721	NE	1.1404	1.3785	1.6123	NE	0.1744	0.4603	0.7477
NE	1.1433	1.2944	1.4447	NE	1.0822	1.2811	1.4799	CW	0.5877	0.8642	1.1466	S	2.3299	2.5618	2.7953
CW	0.4935	0.7083	0.9241	CW	0.3044	0.5575	0.8126	S	1.4290	1.6208	1.8130	DDI	-24.7943	1.7411	68.7501
S	1.8907	2.0364	2.1843	S	1.8769	2.0406	2.2070	IEI	2.0604	3.3308	4.7112	fDDI	-70.6185	-3.6136	22.9375
IEI	1.9977	3.9573	4.0718	IEI	0.9121	2.0863	3.4690	Const.	2.6527	2.9303	3.2131	sDDI	-69.9680	-3.0095	23.5608
PC	0.1667	0.2658	0.3641	GPCo	0.1923	0.3451	0.4996					mDDI	-72.1224	-4.9302	21.7049
RIG	0.0533	0.2008	0.3489									IEI	2.6122	4.1195	5.6038
GPCo	0.1353	0.2696	0.4048

y_{i} = β_{1 i} + β_{2} {P O P}_{i} + β_{3} {I N C O M E 1}_{i} + β_{4} {I N C O M E 2}_{i} + β_{5} {E D U C}_{i} + β_{6} N_{i} + β_{7} {N E}_{i} + β_{8} {C W 1}_{i} + β_{9} S_{i} + β_{10} {C B E I}_{i} + β_{11} {I N D}_{i} + β_{12} {D D I}_{i} + β_{13} {f D D I}_{i} + β_{14} {s D D I}_{i} + β_{15} {m D D I}_{i} + β_{16} {I E I}_{i} + β_{17} {P C}_{i} + β_{18} {L E F}_{i} + β_{19} {R I G}_{i} + β_{20} {P P C o}_{i} + β_{21} {G P C o}_{i} + β_{22} {E M}_{i} + ε_{i}

[1] Juliano Francisco Baldissera - Master in Accounting from the State University of Western Paraná (Unioeste); Assistant Professor, Department of Accounting, Maringá State University (DCC/UEM). E-mail: juliano.baldissera@hotmail.com

Brasil

Brasil

Influence of socio-economic, financial-budgetary and political-electoral aspects on the transparency of local governments

Abstract