Accountability em relação ao gasto público com saúde: comparação entre países da América Latina e da África Subsaariana
Resumen
O estudo analisa a relação entre os gastos públicos em saúde com proxies de accountability no setor público em países da América Latina e da África Subsaariana, no período de 2000 a 2019. Assume-se que o empoderamento social advindo do exercício de accountability permite que os recursos públicos tenham destinação alinhada com os interesses da sociedade, no ambiente de fragilidade socioeconômica de países considerados subdesenvolvidos ou em desenvolvimento. Para execução da pesquisa foram levantados dados do Banco Mundial de 74 países, nos dois continentes estudados. Trata-se de pesquisa descritiva, exploratória, documental e com abordagem quantitativa em relação ao problema de pesquisa por meio da análise dos dados. As análises foram realizadas por meio de uma estrutura de dados em painel balanceado. Os resultados se mostraram consoantes à literatura revisada e reforçam a relação das práticas de accountability na destinação das políticas públicas, visto que o modelo proposto se mostrou significativo, embora com poder explicativo abaixo do esperado o que não diminui a contribuição prática dos achados da pesquisa. Esse ambiente reforça a importância das práticas de accountability, em cenário de construção social e econômica desfavorável.
Descargas
La descarga de datos todavía no está disponible.
Citas
Abouassi, K.; & Trent, D.L. (2016). NGO Accountability From an NGO Perspective: Perceptions, Strategies, and Practices. Public Administration and Developent. 36(1), 283-296. DOI https://doi.org/10.1002/pad.1764.
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.
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.
Publicado
2023-07-25
Cómo citar
Juaniha, A. M., Lima Filho, S. S., & Severo Peixe, B. C. (2023). Accountability em relação ao gasto público com saúde: comparação entre países da América Latina e da África Subsaariana. Enfoque: Reflexão Contábil, 42(2), 53-69. https://doi.org/10.4025/enfoque.v42i2.57553
Sección
Original Articles
DECLARAÇÃO DE ORIGINALIDADE E DIREITOS AUTORAIS
Declaro que o presente artigo é original, não tendo sido submetido à publicação em qualquer outro periódico nacional ou internacional, quer seja em parte ou em sua totalidade.
Os direitos autorais pertencem exclusivamente aos autores. Os direitos de licenciamento utilizados pelo periódico é a licença Creative Commons Attribution 3.0 (CC BY 3.0): são permitidos o acompartilhamento (cópia e distribuição do material em qualqer meio ou formato) e adaptação (remix, transformação e criação de material a partir do conteúdo assim licenciado para quaisquer fins, inclusive comerciais.
Recomenda-se a leitura desse link para maiores informações sobre o tema: fornecimento de créditos e referências de forma correta, entre outros detalhes cruciais para uso adequado do material licenciado.
