PERFIL DOS GASTOS DOS MUNICÍPIOS BRASILEIROS COM GESTÃO AMBIENTAL ENTRE 2004 E 2020

Reginaldo Morais de Macedo; Carlos Renato Theóphilo; Marilée Patta; Ismael Mendes dos Santos Júnior

doi:10.35701/rcgs.v25.925

Authors

Reginaldo Morais de Macedo Universidade Estadual de Montes Claros (UNIMONTES)
Carlos Renato Theóphilo Universidade Estadual de Montes Claros (UNIMONTES)
Marilée Patta Universidade Estadual de Montes Claros (UNIMONTES)
Ismael Mendes dos Santos Júnior Instituto Federal do Norte de Minas Gerais (IFNMG)

DOI:

https://doi.org/10.35701/rcgs.v25.925

Keywords:

Public Policies, Environmental Management, Spending Profile, Brazilian Municipalities, Economic and Geographic Variables

Abstract

The objective of this work was to analyze the profile of expenses of Brazilian municipalities with environmental management in the period from 2004 to 2020 from the application of economic and geographic variables. The research has a quantitative, descriptive and documentary approach. The data were made available by the National Treasury Secretariat (STN), treated and updated according to the period's inflation (IPC-A), and all Brazilian municipalities were analyzed. The results indicate that environmental expenditures (GA) (R$ 81.07 billion) showed growth in absolute values (154.25%) and per capita (181.89%), although they are still not very representative compared to budgetary expenditures (0 .86%) and GDP (0.07%), being heavily concentrated (70%) in a few municipalities (2.78%), geographic regions (South and Southeast), federative units (RS, MG, PR and SP) and biomes (Atlantic Forest). São Paulo (AB absolute), Rio das Ostras (AG per capita), Vitória (AG per area in km²) and Jaguaraçu (GA per total expenses) stood out in the analyses. The most prominent functions among municipalities with frequent expenditures were Environmental Preservation, Other Expenditures/Undocumented and Environmental Control. Further research is suggested.

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Author Biographies

Reginaldo Morais de Macedo, Universidade Estadual de Montes Claros (UNIMONTES)

Doctorate in Administration (Federal University of Minas Gerais, UFMG, 2017). Master in Social Development (State University of Montes Claros, Unimontes, 2013). Deputy Coordinator of the Master in Economic Development and Business Strategy (PPGDEE) at Unimontes. Specialization in Information Systems Administration (2005), in Production Engineering (2016) and in Distance Education (2017). MBAs in Project Management (2021) and Public Management (2021). Graduate (in progress) in Financial System and Capital Markets (2022-), Public Health (2023-) and Data Science (2023-). Degree in Administration (2003). Graduation in Progress: Mathematics (2018-). Experience in Theories of Administration and Organizations; Corporate and Public Finance; Technology and Information Systems; Project management; Production Administration, Logistics and Operational Research; and Public Administration/Management (Health). Professor: Unimontes (Administration, Systems Engineering and Information Systems) (2009-current); UFMG (Montes Claros/ICA, 2016/2017); FASA (2010/2020); Prisma (2016-2021); FACIT (2009/2010); and Funorte (2007/2014). Trainer Professor of Undergraduate and Postgraduate Courses linked to the National Public Administration Program (UAB/CAPES). Ad-hoc reviewer of national scientific journals. Coordinator of the Study and Research Group in Information Science and Technology and Quantitative Methods at Unimontes.

Carlos Renato Theóphilo, Universidade Estadual de Montes Claros (UNIMONTES)

Master and PhD in Controllership and Accounting from FEA / USP. Professor-researcher at the State University of Montes Claros (Unimontes), in the Graduate Course in Accounting and in the Graduate Program in Economic Development and Business Strategy (PPGDEE). He served as a professor at the Institute of Accounting, Actuarial and Financial Research Foundation (FIPECAFI / USP). Member of the Brazilian Academy of Accounting Sciences. Member of the Minas Gerais Academy of Accounting Sciences. Member of the Editorial Policy Council of the Journal of Accounting Education and Research (REPeC) (maintained by the Brazilian Accounting Foundation). Member of the Scientific Editorial Board of the Accounting and Finance Magazine (USP). Member of the Scientific Editorial Board of the Revista Contabilidade Vista e Revista (UFMG). Participant in research groups certified by CNPQ. Speaker at events with themes related to research and scientific production in Accounting and Administration. Co-author of a book on Research Methodology for Applied Social Sciences and co-coordinator of a book on Operational Research. Teaching and research activities in the areas of Accounting, Business Strategy, Epistemology, Research Methodology and Quantitative Methods. Ranked in the Google Scholar ranking as the 8th most cited author in Accounting in Brazil. Member of the Deliberative Council of the Sara Albuquerque Foundation, an institution that assists children and adolescents undergoing cancer treatment.

Marilée Patta, Universidade Estadual de Montes Claros (UNIMONTES)

PhD in Geography - Treatment of Spatial Information (Puc Minas) (2015). Master in Information Science (UFMG) (2004). Specialist in Computer Technology (UFMG) and in Information Engineering (Unimontes). Graduated in Data Processing from the School of Administration and Informatics (1982). Assistant professor and systems analyst at the State University of Montes Claros. - Unimontes. He has experience in the area of Information Systems as a teacher and systems analyst. Teaches disciplines of Fundamentals of Information Systems, Software Engineering, Algorithms and data structures, information and knowledge management. He works in Lato-sensu Specialization courses in related disciplines. Responsible for the disciplines of Completion of Course Work and coordination of supervised curricular internship in the Information Systems course. Member of the Collegiate and Structuring Teaching Nucleus of the information systems course at Unimontes, in addition to being a member of the Research Committee of the Department of Computer Science at UNImontes. He served as head of the Computer Science department at Unimontes, and as dean, he assists in administrative activities. He participated in the permanent evaluation committee and was a member of the editorial board of Revistas da Unimontes and Faculdades Santo Agostinho.

Ismael Mendes dos Santos Júnior, Instituto Federal do Norte de Minas Gerais (IFNMG)

PhD in progress in Information Science by the Graduate Program in Information Science (PGCin) at the Federal University of Santa Catarina (UFSC). Master in Social Development by the Graduate Program in Social Development (PPGDS) at the State University of Montes Claros (Unimontes). Specialization in Accounting Management and Controllership (Unimontes) and Teaching in Professional and Technological Education (IFNMG/CEAD). Bachelor of Business Administration (Unimontes). Data processing technician (Fundação Educacional Montes Claros). Professor of Basic, Technical and Technological Education (EBTT) at the Araçuaí/MG campus of the Federal Institute of Education, Science and Technology of Northern Minas Gerais (IFNMG). Member of the editorial board of the Multidisciplinary Magazine of the Jequitinhonha Valley (ReviVale). Ad-hoc reviewer of national scientific journals. Evaluator of articles submitted to the National Meeting of Undergraduate Courses in Business Administration (Enangrad). Member of the Research Group on Contemporary Administration (GEPAC). Member of the Group for Studies and Research in Information Science and Technology and Applied Quantitative Methods at Unimontes. Member of the research group Scientific Information: metrics and publications (INFOCIENT/UFSC). Member of the Study and Research Group on Innovation in the Jequitinhonha Valley and Northern Minas Gerais (Vale Inovar).