Public budget and crime: an analysis based on the examination of indicators of lethal and non-lethal crimes in the state of Ceará

Authors

DOI:

https://doi.org/10.21680/2176-9036.2024v16n1ID35016

Keywords:

Public budget. Budget Execution. Crime. Linear Regression. Ceara.

Abstract

Objective: This article aims to analyze a possible relationship between budget execution and crime levels in the State of Ceará between 2012 and 2021.

 Methodology: Use of linear regression using dependent variables (budgetary expenditures with the public security function) and independent variables (public revenue, intentional lethal violent crimes, seizure of weapons, violent property crimes, thefts, and sexual crimes).

 Results:  After evaluating the proposed variables, the results showed the influence of 2 (two) of the 6 (six) independent variables analyzed: revenue at 1% and theft at 10%. The other indicators related to intentional lethal violent crimes, gun seizures, violent property crimes, and sex crimes did not show consistent results.

 Contributions of the Study:  Expands the level of knowledge about possible relationships between budget expenditures and crime (its various typologies), in order to better understand whether effectively only spending on public security can influence the level of crime in a state of the federation.

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Author Biographies

Ludmilla Azevedo de Freitas, Federal University of Ceará (UFC),

Accountant and Lawyer, Federal University of Ceará (UFC), Department of Accounting

Roberto Sérgio do Nascimento, Federal University of Ceará (UFC).

Ph.D. in Accounting, Federal University of Ceará (UFC), Department of Accounting

Denise Maria Moreira Chagas Corrêa, Federal University of Ceará (UFC).

PhD in Brazilian Education, Federal University of Ceará (UFC), Department of Accounting.

Richard Viotto, Federal University of Ceará (UFC).

Lawyer, Esp. Civil Procedural Law. 

Samuel Cavalcante Mota, Federal University of Ceará (UFC).

Accountant, Federal University of Ceará (UFC), Department of Accounting

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Published

02-01-2024

How to Cite

FREITAS, L. A. de .; NASCIMENTO, R. S. do .; CORRÊA, D. M. M. C. .; VIOTTO, R. .; MOTA, S. C. . Public budget and crime: an analysis based on the examination of indicators of lethal and non-lethal crimes in the state of Ceará. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 16, n. 1, 2024. DOI: 10.21680/2176-9036.2024v16n1ID35016. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/35016. Acesso em: 21 nov. 2024.

Issue

Vol. 16 No. 1 (2024): Jan./Jun.

Section

Section 7: International (S7)

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