THE STANDARD PUBLIC DEBT IN MID-SIZED BRAZILIAN MUNICIPALITIES AFTER THE FISCAL RESPONSIBILITY ACT

Authors

  • Willson Gerigk UNICENTRO
  • Ademir Clemente
  • Flávio Ribeiro

Abstract

The aim of this paper is to examine whether the pattern of the public debt of the Brazilian municipalities with population between 100,000 and 1 million was changed with the advent of the Fiscal Responsibility Act. We analyzed the years of 1998, 2000, 2004 and 2008. The applied methodology characterizes the research as descriptive, bibliographical and documental. The approach is quantitative, employing the statistical technique of average differences. The debt is represented by five accounting and financial indicators: Short-term Debt, Long Term Debt, Total Debt, Net Debt, and LRF debt index. The results indicate that the enactment of LRF changed the public debt of these municipalities; that during the first administration after the LRF (2001-2004) the changes observed in 2000 deepened, whereas in the second administration after LRF (2005-2008) the debt has not changed in relation to the previous administration, going to show stability.


Keywords: Public debt. Brazilian municipalities. Fiscal Responsibility Act.

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Author Biography

Willson Gerigk, UNICENTRO

Mestre em Contabilidade pela Universidade Federal do Paraná - UFPR (2008). Especialista em Gestão de Negócios pela Universidade Federal do Paraná - UFPR (2001). Graduado em Ciências Contábeis pela Universidade Estadual do Centro-Oeste - UNICENTRO (1999). Atualmente é professor efetivo da Universidade Estadual do Centro-Oeste. Com experiência na área de Contabilidade e Administração Pública Municipal. Desenvolvendo pesquisas, principalmente nos seguintes temas: contabilidade e finanças públicas municipais, controladoria e finanças pública, contabilidade pública, controladoria na administração pública municipal, administração pública municipal e administração financeira municipal

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Published

06-01-2014

How to Cite

GERIGK, W.; CLEMENTE, A.; RIBEIRO, F. THE STANDARD PUBLIC DEBT IN MID-SIZED BRAZILIAN MUNICIPALITIES AFTER THE FISCAL RESPONSIBILITY ACT. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte, [S. l.], v. 6, n. 1, p. 122–140, 2014. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/4128. Acesso em: 26 nov. 2024.

Issue

Vol. 6 No. 1 (2014): Jan./Jun.

Section

ARTICLES

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