Impactos da retratação econômica nos indicadores da condição financeira dos municípios do Estado do Rio de Janeiro a partir do modelo de Brown (1993)

Abstract

Preserving the financial health of a government entity is a necessary condition for ensuring social welfare and should be one of the main goals to be achieved by public officials. Thus, this study aimed to identify the effects of economic downturn on the indicators of the financial condition of the municipalities of the state of Rio de Janeiro based on the Brown (1993) model from 2015 to 2017. The study is justified by portraying the current reality experienced by the municipalities of the Rio de Janeiro, which was the first state to declare public calamity in Brazil. A quantitative research was carried out using the ten indicators proposed by Brown (1993), which objectives to evaluate municipalities with up to one hundred thousand inhabitants. For the calculation of the indicators, the information was collected through the Brazilian Public Sector Accounting and Fiscal Information System (Siconfi). With the aid of SPSS version 20 software, Spearman’s correlation analysis was performed, aiming to evaluate the degree of association between variables. The correlation analysis showed that some indicators from Brown's (1993) study are not fully related to each other and few have high relationship (close to 100%), when applied to the Brazilian context. In addition, it was observed that many municipalities presented unsatisfactory results, mainly due to the crisis experienced. The research results contributed to the theoretical structure of the accounting field in the Brazilian municipal public scenario, serving as support for public management.