Relação dos investimentos públicos e os indicadores contábeis, socioeconômicos e de gestão: uma análise da região do Triângulo Mineiro

Abstract

The objective of this study is to investigate the behavior of public investments carried out in the 35 municipalities of the Triângulo Mineiro region, considering a time frame that encompasses the pre-pandemic, pandemic, and post-pandemic periods (2018 to 2023). The research seeks to analyze the evolution of liquidated and paid investments, correlating them with socioeconomic indicators such as Population, Territorial Area, Gross Domestic Product (GDP), GDP per capita, and the Central Business Register, as well as indices that measure governance and public management performance: Municipal Development Index, Fiscal Management Index Consolidated, Employment and Income, and Investment. The theoretical foundation of the study is the Theory of Public Finance (TPF) (Musgrave, 1959). The methodology is quantitative, descriptive, and explanatory. Data were collected from the Brazilian Public Sector Accounting and Fiscal Information System (SICONFI) for accounting and financial information; from the Brazilian Institute of Geography and Statistics (IBGE) for socioeconomic data; and from Federation of Industries of the State of Rio de Janeiro (Firjan) for governance and public management indicators related to the municipalities in the sample, using statistical methods for analysis. The findings identified a positive relationship in the behavior of public investments, demonstrating that the municipalities of the Triângulo Mineiro showed budgetary resilience and expanded investment capacity during the analyzed period, reinforcing the role of the municipal government as an agent of local public policy, in accordance with the theoretical framework proposed by Musgrave (1959). The study contributes to the academic field of Public Finance Theory by addressing budgetary policy guidelines for local governments, in addition to offering practical implications for citizens, public managers, and legislators responsible for planning and executing budgets and investment policies. The inability to access data for any municipality within the sample group, or for specific indices and indicators under analysis, constitutes a limitation of the research.