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Governança, orçamento e finanças públicas : elos essenciais indicados pela análise da literatura econômica

by Otávio Veríssimo Sobrinho

Institution: Universidade de Brasília
Department:
Degree:
Year: 2022
Keywords: Governança pública; Governança fiscal; Orçamento público; Accountability; Transparência pública
Posted: 3/25/2025
Record ID: 2255030
Full text PDF: https://repositorio.unb.br/handle/10482/43178


Abstract

This research’s primary objective is to identify the key links among governance, budget, and public finance. It is of exploratory nature and follows a dual qualitative- quantitative approach, carrying out a literature review informed by the Meta-Analytical Approach (TEMAC) methodological procedures. Hence, the study is structured as follows. Chapter 1 proposes the theoretical framework. Chapter 2 sets forth the research technique in three steps in order to identify the relevant literature and analyses in accordance with the laws of bibliometrics: 1) research preparation; 2) data presentation and interrelation; 3) detailing, integrative model, and validation by evidence. Chapter 3 sets up the data collection by searching for keywords in Web of Science databases observing the following parameters. (A) Descriptor, string or research keyword is “budgetary governance of fiscal governance”; period of research reaching from 2011 until 2020; area of knowledge: “economics”. (B) Descriptor, string or research keyword is “public financial management”; period of research reaching from 2011 until 2020; area of knowledge: “economics”. Chapter 4 works through the paramount links among budgetary governance and public finance. At least, more research is called for in order to continue to pursue the proposed objective.

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