Effects of the managerial capacity of managers on the financial condition of large brazilian municipalities
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| Natura: | Artículo científico |
| Lingua: | en |
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Universidade de São Paulo
2023
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| _version_ | 1876464238813249536 |
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| author | Marcos Aurélio Sales |
| author_facet | Marcos Aurélio Sales |
| contents | Effects of the managerial capacity of managers on the financial condition of large brazilian municipalities Marcos Aurélio Sales Severino Cesário de Lima Luís Manuel Esteves da Rocha Vieira Administración y Contabilidad Public manager Managerial Capacity Financial Condition This study aimed to examine the influence of managers’ managerial capacity on the financial condition of large Brazilian municipalities. Based on the theoretical framework, it was hypothesized that the education level and experience of mayors, the education level of administration and finance directors, and the education level of public servants can positively influence the financial condition of local governments from the perspective of budget and cash solvency. The study covered the 100 largest Brazilian municipalities in terms of GDP, in the 2009-1019 period. To test the proposed hypotheses, the generalized least squares (GLS) regression technique was used. Results revealed that the managerial capacity of managers and employees has a positive influence on the financial condition of large Brazilian municipalities with regard to cash solvency, but it is not relevant for influencing budgetary solvency. The study’s results corroborate the assumptions of the human capital theory, serving as tools to support public finance management. 2023 artículo científico 1982-6486 https://www.redalyc.org/articulo.oa?id=235277744006 https://www.redalyc.org/journal/2352/235277744006/ https://www.redalyc.org/journal/2352/235277744006/html/ https://www.redalyc.org/journal/2352/235277744006/235277744006.epub https://www.redalyc.org/journal/2352/235277744006/movil https://doi.org/10.11606/issn.1982-6486.rco.2023.207546 en http://www.redalyc.org/revista.oa?id=2352 Revista de Contabilidade e Organizações application/pdf Universidade de São Paulo Revista de Contabilidade e Organizações (Brasil) Vol.17 |
| format | Artículo científico |
| id | redalyc_235277744006 |
| institution | Redalyc |
| language | en |
| publishDate | 2023 |
| publisher | Universidade de São Paulo |
| spellingShingle | Effects of the managerial capacity of managers on the financial condition of large brazilian municipalities Marcos Aurélio Sales Administración y Contabilidad Public manager Managerial Capacity Financial Condition Effects of the managerial capacity of managers on the financial condition of large brazilian municipalities Marcos Aurélio Sales Severino Cesário de Lima Luís Manuel Esteves da Rocha Vieira Administración y Contabilidad Public manager Managerial Capacity Financial Condition This study aimed to examine the influence of managers’ managerial capacity on the financial condition of large Brazilian municipalities. Based on the theoretical framework, it was hypothesized that the education level and experience of mayors, the education level of administration and finance directors, and the education level of public servants can positively influence the financial condition of local governments from the perspective of budget and cash solvency. The study covered the 100 largest Brazilian municipalities in terms of GDP, in the 2009-1019 period. To test the proposed hypotheses, the generalized least squares (GLS) regression technique was used. Results revealed that the managerial capacity of managers and employees has a positive influence on the financial condition of large Brazilian municipalities with regard to cash solvency, but it is not relevant for influencing budgetary solvency. The study’s results corroborate the assumptions of the human capital theory, serving as tools to support public finance management. 2023 artículo científico 1982-6486 https://www.redalyc.org/articulo.oa?id=235277744006 https://www.redalyc.org/journal/2352/235277744006/ https://www.redalyc.org/journal/2352/235277744006/html/ https://www.redalyc.org/journal/2352/235277744006/235277744006.epub https://www.redalyc.org/journal/2352/235277744006/movil https://doi.org/10.11606/issn.1982-6486.rco.2023.207546 en http://www.redalyc.org/revista.oa?id=2352 Revista de Contabilidade e Organizações application/pdf Universidade de São Paulo Revista de Contabilidade e Organizações (Brasil) Vol.17 |
| title | Effects of the managerial capacity of managers on the financial condition of large brazilian municipalities |
| topic | Administración y Contabilidad Public manager Managerial Capacity Financial Condition |
| url | https://www.redalyc.org/articulo.oa?id=235277744006 https://www.redalyc.org/journal/2352/235277744006/ https://www.redalyc.org/journal/2352/235277744006/html/ https://www.redalyc.org/journal/2352/235277744006/235277744006.epub https://www.redalyc.org/journal/2352/235277744006/movil https://doi.org/10.11606/issn.1982-6486.rco.2023.207546 |