Public Expenditure and the Human Development of Municipalities

Using accounting and non-accounting data from municipalities in the state of Bahia, the authors try to prove the relationship between the amounts spent on certain categories of public spending and social indicators: the Municipal Human Development Index (MHDI) and the Basic Education Development Index (IDEB). Using multivariate regression analysis, the authors sought to identify the suggested relationships and, with the support of statistical tools, reached interesting conclusions on the subject.

Autorentext

Máster en Contabilidad - UFBa (2010), ejerce la docencia en diversas instituciones de enseñanza. Miembro titular de la Cámara Técnica de Normas Contables y Declaraciones Fiscales de la Federación - CTCONF, en representación del Grupo de Gestores de Finanzas Estatales - GEFIN/CONFAZ. Auditor Fiscal en SEFAZ-BA, Director de Contabilidad Aplicada al Sector Público.