Public Accounting as an instrument to measure the impact of Human Development Index on income dimension in Paraná State, Brazil

The present study seeks to contribute with the elaboration of new knowledges relative to the impact of public expenses on the formation of the local Human Development Index (local HDI) on income dimension. The theory of the study regards aspects of externalities and public assets and emphasizing the...

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Autores: Scarpin, Jorge Eduardo, Slomski, Valmor
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2006
País:Brasil
Institución:Associação Brasileira de Custos (ABC)
Repositorio:ABCustos
Idioma:portugués
OAI Identifier:oai:ojs3.revista.abcustos.org.br:article/326
Acceso en línea:https://revista.abcustos.org.br/abcustos/article/view/326
Access Level:acceso abierto
Palabra clave:IDH-M. Contabilidade Pública. Previsão.
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spelling Public Accounting as an instrument to measure the impact of Human Development Index on income dimension in Paraná State, BrazilCONTABILIDADE PÚBLICA COMO INSTRUMENTOS DE PREVISÃO DO ÍNDICE DE DESENVOLVIMENTO HUMANO NA DIMENSÃO RENDA PARA OS MUNICÍPIOS DO ESTADO DO PARANÁIDH-M. Contabilidade Pública. Previsão.The present study seeks to contribute with the elaboration of new knowledges relative to the impact of public expenses on the formation of the local Human Development Index (local HDI) on income dimension. The theory of the study regards aspects of externalities and public assets and emphasizing the relationship of human development and income. The research of this study is an explain research, with quantitative and qualitative analysis. The instrument used on the research is the regression analysis, with multiple regressions using eighty seven independent variables, ten of them, non accounting variables and seventy seve accounting variables. To do all the necessary procedures to achieve the purposed objectives, seven statistical models were done. The report was concluded showing that local HDI has relation with financial and non-financial variables. At the end of the report, there are some possibilities of deepening of these subjects in new researches.Este trabalho tem como objetivo analisar os fatores contábeis condicionantes do Índice de Desenvolvimento Humano Municipal (IDH-M) na dimensão renda nos municípios do Estado do Paraná. Inicia-se o estudo tratando de externalidades e bens públicos. Discorre-se também sobre a questão da Renda e Desenvolvimento Humano. Com base nesta fundamentação teórica, realiza-se uma pesquisa com variáveis contábeis e não contábeis para determinar a previsão do IDH-M na dimensão renda futuro. Por fim, mostra-se a análise da pesquisa, com o uso de regressões lineares e análise dos resultados para o estabelecimento de equações de previsão do IDH-M na dimensão renda futuro, com base em sete modelos estatisticamente determinados. A pesquisa revela diversas equações de previsão do IDH-M futuro na dimensão renda utilizando variáveis contábeis e não contábeis, com modelos que vão desde regressão simples até uma regressão múltipla com sete variáveis independentes. Conclui-se o trabalho apontando algumas considerações sobre a sua extensão para outros Estados da Federação.ABCustos2006-01-03info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revista.abcustos.org.br/abcustos/article/view/32610.47179/abcustos.v1i1.326ABCustos; Vol. 1 No. 1 (2006); 90-113ABCustos; v. 1 n. 1 (2006); 90-1131980-4814reponame:ABCustosinstname:Associação Brasileira de Custos (ABC)instacron:ASBCporhttps://revista.abcustos.org.br/abcustos/article/view/326/442Copyright (c) 2020 Jorge Eduardo Scarpin, Valmor Slomskiinfo:eu-repo/semantics/openAccessScarpin, Jorge EduardoSlomski, Valmor2021-10-08T17:21:00Zoai:ojs3.revista.abcustos.org.br:article/326Revistahttps://revista.abcustos.org.br/abcustos/ONGhttps://revista.abcustos.org.br/abcustos/oaisecretaria@abcustos.org.br1980-48141980-4814opendoar:2021-10-08T17:21ABCustos - Associação Brasileira de Custos (ABC)false
dc.title.none.fl_str_mv Public Accounting as an instrument to measure the impact of Human Development Index on income dimension in Paraná State, Brazil
CONTABILIDADE PÚBLICA COMO INSTRUMENTOS DE PREVISÃO DO ÍNDICE DE DESENVOLVIMENTO HUMANO NA DIMENSÃO RENDA PARA OS MUNICÍPIOS DO ESTADO DO PARANÁ
title Public Accounting as an instrument to measure the impact of Human Development Index on income dimension in Paraná State, Brazil
spellingShingle Public Accounting as an instrument to measure the impact of Human Development Index on income dimension in Paraná State, Brazil
Scarpin, Jorge Eduardo
IDH-M. Contabilidade Pública. Previsão.
title_short Public Accounting as an instrument to measure the impact of Human Development Index on income dimension in Paraná State, Brazil
title_full Public Accounting as an instrument to measure the impact of Human Development Index on income dimension in Paraná State, Brazil
title_fullStr Public Accounting as an instrument to measure the impact of Human Development Index on income dimension in Paraná State, Brazil
title_full_unstemmed Public Accounting as an instrument to measure the impact of Human Development Index on income dimension in Paraná State, Brazil
title_sort Public Accounting as an instrument to measure the impact of Human Development Index on income dimension in Paraná State, Brazil
dc.creator.none.fl_str_mv Scarpin, Jorge Eduardo
Slomski, Valmor
author Scarpin, Jorge Eduardo
author_facet Scarpin, Jorge Eduardo
Slomski, Valmor
author_role author
author2 Slomski, Valmor
author2_role author
dc.subject.por.fl_str_mv IDH-M. Contabilidade Pública. Previsão.
topic IDH-M. Contabilidade Pública. Previsão.
description The present study seeks to contribute with the elaboration of new knowledges relative to the impact of public expenses on the formation of the local Human Development Index (local HDI) on income dimension. The theory of the study regards aspects of externalities and public assets and emphasizing the relationship of human development and income. The research of this study is an explain research, with quantitative and qualitative analysis. The instrument used on the research is the regression analysis, with multiple regressions using eighty seven independent variables, ten of them, non accounting variables and seventy seve accounting variables. To do all the necessary procedures to achieve the purposed objectives, seven statistical models were done. The report was concluded showing that local HDI has relation with financial and non-financial variables. At the end of the report, there are some possibilities of deepening of these subjects in new researches.
publishDate 2006
dc.date.none.fl_str_mv 2006-01-03
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://revista.abcustos.org.br/abcustos/article/view/326
10.47179/abcustos.v1i1.326
url https://revista.abcustos.org.br/abcustos/article/view/326
identifier_str_mv 10.47179/abcustos.v1i1.326
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://revista.abcustos.org.br/abcustos/article/view/326/442
dc.rights.driver.fl_str_mv Copyright (c) 2020 Jorge Eduardo Scarpin, Valmor Slomski
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2020 Jorge Eduardo Scarpin, Valmor Slomski
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv ABCustos
publisher.none.fl_str_mv ABCustos
dc.source.none.fl_str_mv ABCustos; Vol. 1 No. 1 (2006); 90-113
ABCustos; v. 1 n. 1 (2006); 90-113
1980-4814
reponame:ABCustos
instname:Associação Brasileira de Custos (ABC)
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instname_str Associação Brasileira de Custos (ABC)
instacron_str ASBC
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repository.name.fl_str_mv ABCustos - Associação Brasileira de Custos (ABC)
repository.mail.fl_str_mv secretaria@abcustos.org.br
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