Título:	Desvinculação de receitas da união e déficit de accountability : um estudo na política pública de saúde no Brasil
Autor(es):	Barbosa, Eliedna de Sousa
Orientador(es):	Gonçalves, Andréa de Oliveira
Assunto:	Accountability Políticas públicas de saúde Alocação de recursos Setor público
Data de publicação:	3-Jul-2020
Data de defesa:	30-Jan-2020
Referência:	BARBOSA, Eliedna de Sousa. Desvinculação de receitas da união e déficit de accountability: um estudo na política pública de saúde no Brasil. 2020. 184 f., il. Tese (Doutorado em Ciências Contábeis)—Universidade de Brasília, Brasília, 2020.
Abstract:	This thesis analyses how the accountability deficit on the Union Unbounding of Income influences the allocation of resources in Brazil’s public health policy. This is an explanatory, descriptive, qualitative and quantitative study, with systematic revision of literature, public consulting, content analysis, data gathering and statistical tests. A sample of the UIU was held between January 1994 up to March 2019, performing 303 monthly observations and concerning resource allocation on the public health policy, the period was from 2000 to 2017, corresponding to 216 monthly observations. The meta synthesis was limited to thirteen studies on accountability in the public sector and nine studies on resource allocation in the public health policy, signaling that in international literature, concerning the areas of business, management and accounting, there is a consensus on the understanding of the term “accountability” as a duty to account for activities and responsibilization, coming from a key variable of Political Science, which is power and the need to control it, indicating the accountability deficit in the public sector as a research gap in the international agenda. With respect to resource allocation in the public health policy, in Accounting Sciences it is a under-explored theme and most studies are geared to health care and disease control. The theoretical triangulation on accountability between Accounting Theory, Public Choice Theory and the Actor-Network Theory revealed practical implications concerning the anxiety of controlling power and the actors involved. On an empirical point of view, the absence of a specific account on the public income registry, of detailed accounting information and proofing of accounting demonstrations and fiscal invoices, which make the verification of UIU unbound resources in Brazil impossible, showing an accountability deficit and supporting the international literature. From January 1994 to March 2019, the UIU represented, in average, approximately 4% of Brazil’s GDP per capita, with an increase of Union levying centered in the expansion of contribution income and decrease of tax income, which emphasizes an exemptory policy, which direct effects on resource sharing with the subnational state entities. In turn, through a quasi-experiment with regression test with interrupted temporal series, the influence of UIU in resource allocation in Brazil’s public health policy was not confirmed. Only the GDP was significant in explaining variation on the allocated resources. A similar result was observed in the Center-West, North and Southeast regions. In the Southern region none of the variables was significant. However, by broadening the scope on the states, the implementation of UIU (Constitutional Amendment nº 93/2016) was significant in Alagoas, Bahia, Paraíba, Piauí, Rio Grande do Norte and Sergipe, presenting a negative impact of the UIU. Therefore, there’s evidence that the accountability deficit in the government’s UIU mechanism, with its primary goal of increasing its available resources, to the detriment of the other actors involved, generates several negative externalities that are renewed with its every new extension and influences the allocation of resources in Brazil’s public health policy as weaknesses in transparency and control, along with implicit aspects of the system make its tracing difficult and raise questioning on the sharing of resources among the federated state entities.
Unidade Acadêmica:	Faculdade de Economia, Administração, Contabilidade e Gestão de Políticas Públicas (FACE) Departamento de Ciências Contábeis e Atuariais (FACE CCA)
Informações adicionais:	Tese (doutorado)—Universidade de Brasília, Universidade Federal da Paraíba, Universidade Federal do Rio Grande de Norte, Programa Multiinstitucional e Inter-Regional de Pós-Graduação em Ciências Contábeis, 2020.
Programa de pós-graduação:	Programa de Pós-Graduação em Ciências Contábeis
Licença:	A concessão da licença deste item refere-se ao termo de autorização impresso assinado pelo autor com as seguintes condições: Na qualidade de titular dos direitos de autor da publicação, autorizo a Universidade de Brasília e o IBICT a disponibilizar por meio dos sites www.bce.unb.br, www.ibict.br, http://hercules.vtls.com/cgi-bin/ndltd/chameleon?lng=pt&skin=ndltd sem ressarcimento dos direitos autorais, de acordo com a Lei nº 9610/98, o texto integral da obra disponibilizada, conforme permissões assinaladas, para fins de leitura, impressão e/ou download, a título de divulgação da produção científica brasileira, a partir desta data.
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