Gestão de custos públicos e transparência: análise da produção científica nacional

Abstract

Public cost management is a tool that assists the public administration in the transparency of its budget, financial and asset information, so that society has access and evaluates its efficiency. Given this, the Fiscal Responsibility Law (LRF), enacted in 2000, determined that the public administration adopts cost management and promotes transparency in all its acts. Thus, the theme of the study is focused on the pursuit of scientific production on cost management and transparency from the publication of the LRF. Therefore, the present study aimed to analyze the articles published in Capes and Scielo national periodics about cost management in public administration and it's relationship with transparency theme, from 2000 to 2019. The methodology used was a qualitative and quantitative approach and the bibliometric analysis procedure on the scientific production of the theme. The data analysis follows the specific objectives, initially describing the 15 studies in national periodics that approach public cost management, which mostly, adopted the applied nature, the qualitative approach, the bibliographic study procedure, the application sphere as federal, or others, and the year with the most publications was 2010. Then, 44 articles that addressed transparency in public administration were analyzed, where the most used methodology was the applied, qualitative and documental. The year with the most publications was 2016 and the most studied application sphere was municipal. The journal with the most publication on both topics analyzed was the Journal of Public Administration (Revista de Administração Pública -RAP), being one of the leading journals in the area. Finally, we analyzed the 6 articles that addressed a relationship between cost management and transparency in public administration. Only a conceptual and basic relationship was identified. Given the results, there was an incipient scientific production in which address both themes, as seen in the Capes and Scielo portals. In conclusion, few studies address both themes, and in particular there are no empirical studies on the relationship between cost management in the public sector and transparency.