Banca de QUALIFICAÇÃO: ANDRE HENRIQUE SOUSA BARROS

RESULTS MANAGEMENT IN MUNICIPAL GOVERNMENTS BASED ON BUDGET ACCRUALS

GERENCIAMENTO DE RESULTADOS; GOVERNOS MUNICIPAIS; ACCRUALS ORÇAMENTÁRIOS.

Assertiveness in budget estimates plays a crucial role in reducing budget variations and the recurrence of additional credits. This topic, however, still lacks studies that seek to investigate the quality of budget forecasting and the proposition of methodologies that aim to improve the estimation of public revenues (Zonatto et al., 2014; Lanis & Bueno, 2020). Predictability in the public sector, particularly in the context of budget estimates, is fundamental to guarantee efficiency and transparency in the allocation of public resources (Azevedo, 2013; Alves, 2016). The ability to adequately forecast revenues and expenses reduces the need for additional credits and budget adjustments, minimizing uncertainty and providing a more stable fiscal environment. However, this predictability can be compromised by earnings management, a practice that allows the manipulation of budget forecasts to meet specific interests, whether political or administrative.