Responsabilidade fiscal com foco em municípios: análise bibliométrica e de conteúdo da literatura científica nacional

Abstract

The objective of the current study was to map the development of scientific research about the Fiscal Responsibility Law (FRL) with focus in municipalities in the last few years. This work is characterized by an exploratory and descriptive study and presents a qualitative and quantitative approach. The research tools used were: (i) bibliometric analysis; and, (ii) content analysis. The Bibliographic Portfolio (BP) was formed by 19 articles, defined by a search process which was structured in Spell and Google Scholar databases. After the bibliometric analysis it was attested that: (i) the periodicals of greater emphasis were the Accounting Magazine of the Master in Accounting Sciences of the UERJ, the Public Administration Magazine and the Accounting Environment Magazine; (ii) the main authors were Wilson Gerigk, Dimas Barrêto de Queiroz and Ademir Clemente; (iii) the article with major scientific recognition is entitled “Effects of Fiscal Responsibility Law in the Indebtedness of Brazilian Municipalities: data analysis in panels”; (iv) in temporal analysis it was observed that the period with greatest number of publications occurs after 2008; and, (v) the main institutions of professional action of the authors are UNIOESTE and UFSC. It was classed also the references of the articles of the BP, which resulted in 50 scientific articles, from which was realized also the bibliometric analysis that evinces: (i) the Public Administration Magazine as the main scientific journal; (ii) “Fiscal Responsibility Law” and “Municipal Finances” as the highlighted key-words; (iii) “Accountability: when we translate it into Portuguese?” as the article with major scientific recognition and, (v) the year of 2009 as the period with the greatest number of publications. After, it was realized the cross analysis of the bibliographic portfolios, which main results were: (i) “Effects of Fiscal Responsibility Law in the Indebtedness of Brazilian Municipalities: data analysis in panels” as the main emphasized article; (ii) Wilson Gerigk as the highlighted author; and, (iii) the Public Administration Magazine as the main journal. The content analysis in relation to the methodological framework evinced that the majority of the work are: (i) exploratory and descriptive; (ii) theoretical works; (iii) those that utilized qualitative and quantitative approach combined; and, (iv) secondary data capture, mainly documents. Finally, the content analysis categorized the researches about FRL with focus in municipalities in four perspectives: (i) indebtedness; (ii) public finances; (iii) management; and, (iv) transparency. Then, it was raised the objectives, results and restrictions of the research under the four presented categories.