Criatividade dos resultados orçamentários no setor público: uma análise por meio das contas outras receitas e outras despesas correntes dos Estados e do Distrito Federal

Abstract

Creative accounting is widespread practice in public and private institutions, although its disclosure is not clear. In this context of results management or manipulation, this research has the general objective of investigating if the Brazilian states manage their results through other current revenues and expenses to obtain budget balance of their accounts. To achieve this end, the research is classified as objectives, is considered descriptive, as the procedure, documentary, and as the approach, is quantitative. The data collected refer to the years 2014 to 2017 and the surveyed population is represented by the 27 federated entities. To achieve the expected results, we used Panel Data analysis by applying models 1 (Fixed Effects), whose variable is OTREC, and model 2 (Random Effects), with the variable OTDEC. The findings of the research indicate that federated entities use the account of other current revenues and other current expenses to manage their accounting results in order to achieve budget balance. The variables VAREO and PASRE have an impact on the dependent variables of the models, with identical signs in both.