Accountability in relation to public spending on health: comparison between countries in Latin America and Sub-Saharan Africa
Keywords:
Public Spending on Health; Accountability in the Public Sector; Latin America; Sub-Saharan Africa; Public policy.
Abstract
The study analyzes the relationship between public spending on health with accountability proxies in the public sector in countries in Latin America and sub-Saharan Africa, from 2000 to 2019. It is assumed that social empowerment arising from the exercise of accountability allows public resources are allocated in line with the interests of society, in the fragile socioeconomic environment of countries considered underdeveloped or developing. To carry out the research, data from the World Bank from 74 countries, in the two continents studied, were collected. This is a descriptive, exploratory, documentary research with a quantitative approach to the research problem through data analysis. Analyzes were performed using a balanced panel data structure. The results increase in line with the revised literature and reinforce the relationship of accountability practices in the allocation of public policies, since the proposed model is significant, although with explanatory power below expectations, which does not qualify the practical contribution of the research findings. This environment reinforces the importance of accountability practices, in a scenario of unfavorable social and economic construction.
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References
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Iyoha, F.O; & Oyerinde, D. (2010). Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria. Crit Perspect Account. 21(5), p.361–373. DOI https://doi.org/10.1016/j.cpa.2009.06.002
Johnston, M. (2012). Corruption control in the United States: law, values, and the political foundations of reform. International Review of Administrative Sciences. 78(2), 329–345. DOI: 10.1177/0020852312438782.
Johnston, M. (2015). Making transparency real? Accounting and popular participation in corruption control. Critical Perspectives on Accounting. 28, 97-101. DOI: http://dx.doi.org/10.1016/j.cpa.2015.01.009.
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Ladipo. O; Sanchez, A; & Sopher, J. (2009). Accountability in Public Expenditures in Latin America and the Caribbean. Washington, D. C. The international Bank for Reconstruction and Development.
Makuta, I; & O’hare, B. (2015). Quality of governance, public spending on health and health status in Sub Saharan Africa: a panel data regression analysis. BMC Public Health [Internet]. BMC Public Health. 15(1), p.932. DOI https://doi.org/10.1186/s12889-015-2287-z
Mays, G.P.; & Smith, S.A. (2011). Evidence Links Increases In Public Health Spending To Declines In Preventable Deaths. Health Affairs. 30(8), 1585–1593. DOI: 10.1377/hlthaff.2011.0196
Moene, K.; & Søreide, T. (2016). Corruption Control. Crime, Law and Social Change. 66, 147-163. DOI: https://doi.org/10.1007/s10611-016-9618-6.
Morozumi, A; & Veiga, F.J. (2014). Public spending and growth: the role of government accountability. Centre for Finance, Credit and Macroeconomics.
Mutiganda, J.C. (2013). Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach. Crit Perspect Account. Elsevier Ltd. 24(7–8), p.518–531. DOI: 10.1016/j.cpa.2013.08.003
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Pereira, J. M. (2010). Apllied Corporate Governance in Brazilian Public Sector. APGS, Viçosa. 2(1), p.109-134, jan./mar.
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Rajkumar, A.S.; & Swaroop V. (2008). Public spending and outcomes: Does governance matter? J Dev Econ. 86(1), p.96–111.
Rebolledo, M.; Medina, R.Z.; & Rodríguez-Virgili, J. (2016). Transparency, Accountability and Participation in Local Governments: A Comparative Study of Spanish Council Websites. Medijske Studije. 7(14), 48-64. DOI: 10.20901/ms.7.14.5.
Saldiva, P.H.N.; & Veras, M. (2018). Gastos públicos com saúde: breve histórico, situação atual e perspectivas futuras. Estudos Avançados. 32(92), 47-61. DOI: 10.5935/0103-4014.20180005
Schacter, M. A. (2005). Framework for evaluating institutions of accountability. In: SHAH A, editor. Public Sector Governance and Accountabiliy Series: Fiscal Management. Washington, D.C: The World Bank.
Scutariu, P. (2017). The Importance of Autonomy and Resources for Supporting the Local Government Efficiency. The USV Annals of Economics and Public Administration. 17(1), 183-191.
Sheafer, T.; & Shenhav, S. (2013). Political Culture Congruence and Political Stability: Revisiting the Congruence Hypothesis with Prospect Theory. Journal of Conflict Resolution. 57(2), 232-257. DOI: 10.1177/0022002712446127.
Ventelou, B; & Bry, X. (2006). The role of public spending in economic growth: Envelopment methods. J Policy Model.28(4), p.403–413.
Wu, S.Y; Tang, J. H; & Lin, E.S. (2010). The impact of government expenditure on economic growth: How sensitive to the level of development? J Policy Model. 32(6), p.804–817.
Yasin M. (2000). Public spending and economic growth: Empirical investigation of Sub-Saharan Africa. Southwest Econ Rev. 4(1), p.59–68.
Zhang, M.; Gao, Q.; & Cho, H.S. (2017). The effect of sub-national institutions and international entrepreneurial capability on international performance of export-focused SMEs: Evidence from China and South Korea. Journal of International Entrepreneurship. 15, 85-110. DOI: 10.1007/s10843-016-0196-6.
Zubair, S.S; & Khan, M. A. (2014). Good Governance: Pakistan’s Economic Growth. Pakistan. J Commer Soc Sci. 8(1), p.258–271.
Afoso, A; Romero, A; & Monsalve, E. (2013). Public Sector Efficiency: Evidence for Latin America. Inter-American Development Bank. DOI DOI: 10.2139/ssrn.2365007.
Afzal, K. A.; & Considine M. (2015). Democratic Accountability Intentional. Human Development Regimes, institutions and resources. London and New York: Routledge Taylor & Francis Group.
Alexiou, C. (2009). Government Spending and Economic Growth: Econometric Evidence from the South Eastern Europe (SEE). J Econ Soc Res. 11(1), p.1–16.
Asongu, S.A. (2013). Fighting corruption in Africa: do existing corruption-control levels matter? International Journal of Development. 12(1), 36-52. DOI: 10.1108/14468951311322109.
Baldacci, E; Clements, B; Gupta S; & Cui, Q. (2008). Social Spending, Human Capital, and Growth in Developing Countries. World Dev. 36(8), p.1317–41.
Banco Mundial. (2019). Base de Dados do Banco Mundial. Banco Mundial. Acesso em 14 agosto de 2019, disponível em https://data.worldbank.org/country/brazil?locale=pt.
Bernet, P.M.; Gumus, G.; & Vishwasrao, S. (2018). Effectiveness of public health spending on infant mortality in Florida, 2001–2014. Social Science & Medicine. 211(1), 31-38. DOI: 10.1016/j.socscimed.2018.05.044
Bhattacharyya, S.; & Hodler, R. (2010). Natural resources, democracy and corruption. Eur Econ Rev. 54(4), p.608–6021. DOI https://doi.org/10.1016/j.euroecorev.2009.10.004
Brown, Ds.; & Hunter, W. (1999). Democracy and Social Spending in Latin America, 1980-92. Am Polit Sci Rev. 93(4), p.779–790. DOI 10.2307/2586112
Chai, Y.; & Schoon, M. (2016). Institutions and government efficiency: decentralized irrigation management in China. International Journal of the Commons. 10(1), 21-44. DOI: 10.18352/ijc.555.
Cheng, K.T. (2013). Governance mechanisms and regulation in the utilities: An investigation in a Taiwan sample. Utilities Policy. 26, 17-22. DOI: https://doi.org/10.1016/ j.jup .2013.04.003
Cockx, L.; & Francken, N. (2014). Extending the concept of the resource curse: Natural resources and public spending on health. Ecol. Econ. 108 (1), p.136–149. DOI: 10.1016/j.ecolecon.2014.10.013
Cockx, L.; & Francken, N. (2016). Natural Resources: A curse on education spending? Energy Policy.92 (10), p.394–408. DOI https://doi.org/10.1016/j.enpol.2016.02.027
Cox, G.W.; & Weingast, B.R. (2018). Executive Constraint, Political Stability, and Economic Growth. Comparative Political Studies. 51(3), 279– 303. DOI: 10.1177/0010414017710254.
Croissant Y, Millo G (2008). “Panel Data Econometrics in R: The plm Package.” _Journal of Statistical Software_, *27*(2), 1-43. DOI: 10.18637/jss.v027.i02.
Devaranjan, S.; Swaroop, V.; & Zou, H. (1996). The composition of public expenditure and economic growth. J Monet Econ. 37, p.313–44.
Farzanegan, M.R.; & Witthuhn, S. (2017). Corruption and political stability: Does the youth bulge matter? European Journal of Political Economy. 49, 47-70. DOI: http://dx.doi.org/10.1016/j.ejpoleco.2016.12.007.
Fávero, L.P; & Belfiore, P. (2017). Manual de Análise de Dados. Rio de Janeiro: Elsevier.
Fonchamnyo, D.C; & Sama, M.C. (2014). Determinants of public spending efficiency in education and health: evidence from selected CEMAC countries. J Econ Financ. p.199–210. DOI: 10.1007/s12197-014-9310-6
Gerring, B.J; Bond,P; Barndt,W.T; Moreno,C; Kalberg, S; & Krieckhaus, J. L. (2005). Economic Growth. A. Historical Perspective. World Polit.
Gupta, S; Honjo, K; & Verhoeven, M. (2001). The Effeciency of Government Expenditure: Experience from Africa. J Policy [Internet]. 23, p.433–467. DOI https://doi.org/10.1016/S0161-8938(00)00036-3
Gupta, S.; Clements, B.; Guin-Siu, M.T.; & Leruth, L. (2002). Debt relief and public health spending in heavily indebted poor countries. Bulletin of the World Health Organization. 80(2), 151-157.
Gupta. S; Verhoeven, M; & Tiongson, E.R. (2002). The effectiveness of government spending on education and health care in developing and transition economies. Eur J Polit Econ [Internet]. 18(4), p.717–737. DOI https://doi.org/10.1016/S0176-2680(02)00116-7
Hauner, D.; & Kyobe, A. (2010). Determinants of Government Efficiency. World Development. 38(11), 1527–1542. DOI: 10.1016/j.worlddev.2010.04.004.
Iyoha, F.O; & Oyerinde, D. (2010). Accounting infrastructure and accountability in the management of public expenditure in developing countries: A focus on Nigeria. Crit Perspect Account. 21(5), p.361–373. DOI https://doi.org/10.1016/j.cpa.2009.06.002
Johnston, M. (2012). Corruption control in the United States: law, values, and the political foundations of reform. International Review of Administrative Sciences. 78(2), 329–345. DOI: 10.1177/0020852312438782.
Johnston, M. (2015). Making transparency real? Accounting and popular participation in corruption control. Critical Perspectives on Accounting. 28, 97-101. DOI: http://dx.doi.org/10.1016/j.cpa.2015.01.009.
Kaufmann, D; Kraay, A; & Mastruzzi, M. (2007). “Governance Matters VI: Governance Indicators for 1996-2006”. World Bank Policy Research Working Paper No. 4280.1.
Kim, J.; & Chae, S.B. (2017). Economic Effects of Regulatory Reform in Korea. KDI Journal of Economic Policy. 39(4), 51-68. DOI: https://doi.org/10.23895/kdijep.2017.39.4.51
Kock, N; & Gaskins, L. (2014). The Mediating Role of Voice and Accountability in the Relationship Between Internet Diffusion and Government Corruption. In: Latin America and Sub-Saharan Africa. Inf Technol Dev. 20(1), p.23–43. DOI https://doi.org/10.1080/02681102.2013.832129
Ladipo. O; Sanchez, A; & Sopher, J. (2009). Accountability in Public Expenditures in Latin America and the Caribbean. Washington, D. C. The international Bank for Reconstruction and Development.
Makuta, I; & O’hare, B. (2015). Quality of governance, public spending on health and health status in Sub Saharan Africa: a panel data regression analysis. BMC Public Health [Internet]. BMC Public Health. 15(1), p.932. DOI https://doi.org/10.1186/s12889-015-2287-z
Mays, G.P.; & Smith, S.A. (2011). Evidence Links Increases In Public Health Spending To Declines In Preventable Deaths. Health Affairs. 30(8), 1585–1593. DOI: 10.1377/hlthaff.2011.0196
Moene, K.; & Søreide, T. (2016). Corruption Control. Crime, Law and Social Change. 66, 147-163. DOI: https://doi.org/10.1007/s10611-016-9618-6.
Morozumi, A; & Veiga, F.J. (2014). Public spending and growth: the role of government accountability. Centre for Finance, Credit and Macroeconomics.
Mutiganda, J.C. (2013). Budgetary governance and accountability in public sector organisations: An institutional and critical realism approach. Crit Perspect Account. Elsevier Ltd. 24(7–8), p.518–531. DOI: 10.1016/j.cpa.2013.08.003
Nguyen, T.V.; Bach, T.N.; Le, T.Q.; & Le, C.Q. (2017). Local governance, corruption, and public service quality: evidence from a national survey in Vietnam. International Journal of Public Sector Management. 30(2), 137-153. DOI: 10.1108/IJPSM-08-2016-0128.
Pereira, J. M. (2010). Apllied Corporate Governance in Brazilian Public Sector. APGS, Viçosa. 2(1), p.109-134, jan./mar.
R Core Team (2019). R: A language and environment for statistical computing. R Foundation for Statistical Computing, Vienna, Austria. URL https://www.R-project.org/.
Rajkumar, A.S.; & Swaroop V. (2008). Public spending and outcomes: Does governance matter? J Dev Econ. 86(1), p.96–111.
Rebolledo, M.; Medina, R.Z.; & Rodríguez-Virgili, J. (2016). Transparency, Accountability and Participation in Local Governments: A Comparative Study of Spanish Council Websites. Medijske Studije. 7(14), 48-64. DOI: 10.20901/ms.7.14.5.
Saldiva, P.H.N.; & Veras, M. (2018). Gastos públicos com saúde: breve histórico, situação atual e perspectivas futuras. Estudos Avançados. 32(92), 47-61. DOI: 10.5935/0103-4014.20180005
Schacter, M. A. (2005). Framework for evaluating institutions of accountability. In: SHAH A, editor. Public Sector Governance and Accountabiliy Series: Fiscal Management. Washington, D.C: The World Bank.
Scutariu, P. (2017). The Importance of Autonomy and Resources for Supporting the Local Government Efficiency. The USV Annals of Economics and Public Administration. 17(1), 183-191.
Sheafer, T.; & Shenhav, S. (2013). Political Culture Congruence and Political Stability: Revisiting the Congruence Hypothesis with Prospect Theory. Journal of Conflict Resolution. 57(2), 232-257. DOI: 10.1177/0022002712446127.
Ventelou, B; & Bry, X. (2006). The role of public spending in economic growth: Envelopment methods. J Policy Model.28(4), p.403–413.
Wu, S.Y; Tang, J. H; & Lin, E.S. (2010). The impact of government expenditure on economic growth: How sensitive to the level of development? J Policy Model. 32(6), p.804–817.
Yasin M. (2000). Public spending and economic growth: Empirical investigation of Sub-Saharan Africa. Southwest Econ Rev. 4(1), p.59–68.
Zhang, M.; Gao, Q.; & Cho, H.S. (2017). The effect of sub-national institutions and international entrepreneurial capability on international performance of export-focused SMEs: Evidence from China and South Korea. Journal of International Entrepreneurship. 15, 85-110. DOI: 10.1007/s10843-016-0196-6.
Zubair, S.S; & Khan, M. A. (2014). Good Governance: Pakistan’s Economic Growth. Pakistan. J Commer Soc Sci. 8(1), p.258–271.
Published
2023-07-25
How to Cite
Juaniha, A. M., Lima Filho, S. S., & Severo Peixe, B. C. (2023). Accountability in relation to public spending on health: comparison between countries in Latin America and Sub-Saharan Africa. Enfoque: Reflexão Contábil, 42(2), 53-69. https://doi.org/10.4025/enfoque.v42i2.57553
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Original Articles
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