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Social Responsibility Index and public spending: an analysis about efficient allocation of public resources in municipalities of Minas Gerais

AN ANALYSIS ABOUT EFFICIENCY ON PUBLIC RESOURCES ALLOCATION ON THE CITIES

Published: 2019-08-05

Authors

  • Walter Horta Motta Filho

    Ibmec
  • Felipe Lacerda Diniz Leroy

    Ibmec
  • Marcela Shinkawa Cassini

    Ibmec

DOI: https://doi.org/10.32586/rcda.v17i1.469

Keywords:

Efficiency. Public Spending. IMRS. Minas Gerais. Fixed and Random Effects.

Abstract

This study is based on the analysis of the Social Responsibility Mining Index (IMRS) as a proxy for well-being. With use of IMRS determinants, one can point out the relation between municipal expenditures and the index impact in the foreground and welfare in the second. More efficient municipalities would be able to transform the increase in public expenditure into an improvement of the index. The database was compiled by the Fundação João Pinheiro from 2008 to 2010. The results point to a relation between expenditure and a negative result for health and positive for education, sanitation and culture. Moreover, the regional dummy variable explains, for the most part, whether the municipality is efficient or not in transforming an increase in resources into improvement of well-being.

Author Biographies

  • Walter Horta Motta Filho, Ibmec

    Formado pelo Ibmec Minas, atua na área de pesquisa e finanças. É assistente de pesquisa na Federação das Indústrias do Estado de Minas Gerais (FIEMG), onde trabalha com coleta e análise de dados da economia mineira e da indústria do estado, bem como sua inserção na economia nacional e internacional.

  • Felipe Lacerda Diniz Leroy, Ibmec

      PhD in Economics from the Center for Regional Development and Planning - CEDEPLAR-UFMG (2013) and Master in Economics from the Federal University of Paraíba (2008). Adjunct Professor II of the Ibmec Educational Group and Researcher of the João Pinheiro Foundation - Department of Culture, Tourism and Creative Economics Studies. Consultant of 2LM - Consulting and Training. He has experience in Economics, with emphasis on Microeconomics, Quantitative Methods and Finance, working on the following topics: applied microeconomics, finance, microeconometry.
  • Marcela Shinkawa Cassini, Ibmec

    Graduated in International Relations Ibmec Minas Gerais.

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Published

2019-08-05

Issue

Section

Artigos

How to Cite

MOTTA FILHO, Walter Horta; LEROY, Felipe Lacerda Diniz; CASSINI, Marcela Shinkawa. Social Responsibility Index and public spending: an analysis about efficient allocation of public resources in municipalities of Minas Gerais: AN ANALYSIS ABOUT EFFICIENCY ON PUBLIC RESOURCES ALLOCATION ON THE CITIES. Revista Controle - Doutrina e Artigos, Fortaleza, CE, Brasil, v. 17, n. 1, p. 82–113, 2019. DOI: 10.32586/rcda.v17i1.469. Disponível em: https://revistacontrole.tce.ce.gov.br/index.php/RCDA/article/view/469.. Acesso em: 12 apr. 2026.