USOS DA INFORMAÇÃO CONTÁBIL POR AGENTES POLÍTICOS: REVISITANDO A LITERATURA
Palavras-chave:
Informação contábil; agentes políticos; política; revisão de literatura.Resumo
Considerando os usos da informação contábil por agentes políticos, este trabalho tem o objetivo de apresentar uma revisão de literatura sobre o tema. Para tanto, realizamos um levantamento no Portal de Periódicos CAPES, utilizando palavras-chave relacionadas ao assunto. A partir dessa pesquisa, encontramos 29 (vinte e nove) artigos em periódicos internacionais que abordavam a temática. Os trabalhos investigaram os usos das informações contábeis em governos centrais e locais em países europeus, estadunidenses e asiáticos, não sendo encontrado nenhum artigo no âmbito brasileiro. Uma vez que as reformas contábeis que se iniciaram nos anos 2000 com as práticas gerencias da New Public Management (NPM) demandam que o setor público adote esse tipo de informação como forma deaccountability e governança, apontamos para a necessidade de definição de uma agenda de pesquisa sobre o tema no cenário nacional. E, devido à complexidade dos fenômenos políticos, entendemos que mix methods são os mais recomendados para a abordagem dessas pesquisas, bem como métodos advindos das teorias da linguagem e do discurso.
Downloads
Referências
ASKIM, J. How do politicians use performance information? An analysis of
the Norwegian local government experience. International Review of
Administrative Sciences, v. 73, n. 3, p. 453–472, 2007.
BOURDEAUX, C. Integrating performance information into legislative budget
processes. Public Performance & Management Review, v. 31, n. 4, p. 547–
, 2008.
BRUN, M. E.; SIEGEL, J. P. What does appropriate performance reporting for
political decision makers require? International Journal of Productivity and
Performance Management, v. 55, n. 6, p. 480-497, 2006.
BURCHELL, S. et al. The roles of accounting in Organizations and society.
Accounting, Organizations and Society, v. 5, n. 1, p. 5-21, 1980.
BUYLEN, B; CHRISTIAENS, J. Talking numbers? Analyzing the presence of
financial information in councilors’ speech during the budget debate in
Flemish municipal councils. International Public Management Journal, v.
, n. 4, p. 453-475, 2016.
CARUANA, J.; FARRUGIA, B. The use and non-use of the government
financial report by Maltese Members of Parliament. Accounting, Auditing &
Accountability Journal, v. 31, n. 4, p. 1124-1144, 2018.
DING, S.; GRAHAM, C.Accounting and the reduction of state-owned stock
in China. Critical Perspectives on Accounting, v. 18, p. 559-580, 2007.
EZZAMEL, M. et al. Conflict and rationality: accounting in Northern Ireland’s
devolved assembly. Financial Accountability & Management, v. 21, n. 1, p.
-55, 2005.
EZZAMEL, M. et al. Experiencing institutionalization: the development of
new budgets in the UK devolved bodies. Accounting, Auditing & Accountability
Journal, v. 20, n. 1, p. 11-40, 2007.
EZZAMEL, M.et al. Reforming central government: An evaluation of an
accounting innovation. Critical Perspective on Accounting, v. 25, p. 409-422,
FLURY, R.; SCHEDLER, K. Political versus managerial use of cost and
performance accounting. Public Money & Management, v. 26, n. 4, p. 229-
, 2006.
FOGARTY, T. J.; DIRSMITH, M. W. Saving Chrysler: the use and non-use of
accounting information by the US Congress. Accounting History, v. 10, n. 3,
p. 89-115, 2005.
GIACOMINI, D.; SICILIA, M.; STECCOLINI, I. Contextualizing politicians’ uses
of accounting information: reassurance and ammunition. Public Money &
Management, v. 36, p. 7, p. 483-490, 2016.
GROSSI, G.; REICHARD, C.; RUGGIERO, P. Appropriateness and use of
performance information in the budgeting process: some experiences from
German and Italian municipalities. Public Performance & Management
Review, v. 39, p. 581-606, 2016.
GUARINI, Enrico. The day after: newly-elected politicians and the use of
accounting information, Public Money & Management, v. 36, n. 7, p. 499-
, 2016.
HO, A. T.-K. Accounting for the value of performance measurement from
the perspective of Midwestern mayors. Journal of Public Administration
Research and Theory, v. 16, p. 217-237, 2006.
HO, A. T.-K. PBB in American Local Governments: It’s More than a
Management Tool.’ Public Administration Review, v. 71, n. 3: 391–401, 2011.
JOHNSON, C.; TALBOT, C. The UK Parliament and performance: challenging
or challenged? International Review of Administrative Sciences, v. 73, n. 1,
, p.113-131.
JORGE, S. M.; JESUS, M. A. J.; NOGUEIRA, S. P. S. Do politicians at central level use accounting information? Some evidence from the Portuguese case.
Revista AECA, v. 115, p. 35-39, 2016a.
JORGE, S. M.; JESUS, M. A. J.; NOGUEIRA, S. P. S. Information brokers and
the use of budgetary and financial information by politicians: the case of
Portugal. Public Money and Management, v. 36, n. 7, p. 515-520, 2016b.
LIGUORI, M.; SICILIA, M.; STECCOLINI, I. Politicians versus managers: roles and interactions in accounting cycles. International Journal of Public
Sector Management, v. 22, n. 4, p. 310-323, 2009.
LIGUORI, M.; SICILIA, M.; STECCOLINI, I. Some like it non-financial...
Politicians’ and managers’ views on the importance of performance
information. Public Management Review, v. 14, n. 7, p. 903-922, 2012.
LIGUORI, M.; STECCOLINI, I. The power of language in legitimating publicsector reforms: When politicians “talk” accounting. The British Accounting
Review, v. 50, p. 161-173, 2018.
NOGUEIRA, S. P. S.; JORGE, S. M. Explanatory factors for the use of the
financial report in decision-making: Evidence from Local Government in
Portugal. Revista de Contabilidad – Spanish Accounting Review, v. 19, n. 2, p.
-226, 2016.
NOGUEIRA, S. P. S.; JORGE, S. M. F.; OLIVER, M. C. The usefulness of
financial reporting for internal decision-making in Portuguese
municipalities. Management Research: The Journal of the Iberoamerican
Academy of Management, v. 11, n. 2, p. 178-212, 2013.
RAUDLA, R. The use of performance informationin budgetary decisionmaking by legislators: is Estonia any different? Public Administration, v. 90,
n. 4, p. 1000-1015, 2012.
SALITERER, I.;KORAC, S. Performance information by politicians and public
managers for internal control and external accountability purposes. Critical
Perspectives on Accounting, v. 24, n. 5, p. 502-517, 2013.
SALITERER, I.et al.How politicians use performance information in a
budgetary context – new insights from the central government level. Public
Administration, p. 1-16, 2019.
STALEBRINK, O. J.; FRISCO, V. PART in retrospect: an examination of
legislators’ attitudes toward PART. Public Budgeting & Finance, v. 31, n. 2,
p. 1-21, 2011.
TER BOGT, H. J. Politicians in search of performance information? - Survey
research on Dutch Aldermen’s use of performance information. Financial
Accountability & Management, v. 20, n. 3, p. 221-252, 2004.
TER BOGT, H. Politicians and output-oriented performance evaluation in
municipalities. The European Accounting Review, v. 10, n. 3, p. 621-643,
TER BOGT, H.; VAN HELDEN, G. J.; VAN DER KOLK, B. Challenging the
NPM ideas about performance management: selectivity and differentiation
in outcome-oriented performance budgeting. Financial Accountability &
Management, v. 31, n. 3, 287-315, 2015.
VAN HELDEN, J. et al. Editorial: Politicians and accounting information - a
marriage of convenience? Public Money & Management, v. 36, n. 7, p. 473-
, 2016.
VAN HELDEN, J. Literature review and challenging research agenda on
politicians’ use of accounting information. Public Money & Management, v.
, n. 7, p. 531-538, 2016.
YAMAMOTO, K. Whatmatters in legislators’ information use for financial
reporting? – The case ofJapan. In: JORGE, S. (Ed.). Implementingreforms in
public sector accounting. Coimbra: Simões & Linhares, 2008. p. 377-390.
Downloads
Publicado
Como Citar
Edição
Seção
Licença
Copyright (c) 2021 Revista Economia e Políticas Públicas
Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
Os trabalhos publicados não serão remunerados em hipótese alguma.
O (s) autor (es), ao submeterem o trabalho à análise, automaticamente cedem os direitos de publicação à Revista, em sua versão eletrônica. e/ou impressa (A revista também será impressa e depositada em algumas bibliotecas de referência) licenciado sob a Licença Creative Commons Attribution (CC BY-NC-ND 4.0).
Os autores dos trabalhos aprovados NÃO terão direito a qualquer exemplar da edição em que constar sua publicação, pois trata-se de versão eletrônica.
Serão aceitos trabalhos com, no máximo, três autores.
Todos os casos não previstos serão analisados e decididos pelo Conselho Editorial que, dentre outras atribuições, ficará encarregada de informar aos autores da possibilidade da publicação, contra os quais não caberá recurso.
