Qualidade dos gastos públicos em saúde e educação: uma análise sistemática da literatura

• Ano de defesa: 2023
• Autor(a) principal: Alves, Maíra Louise Fernandes
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal do Rio Grande do Norte; Brasil; UFRN; PROGRAMA DE PÓS-GRADUAÇÃO EM CIÊNCIAS CONTÁBEIS
• Palavras-chave em Português: Gasto público; Saúde; Educação; Qualidade dos gastos públicos; Governança - accountability; CNPQ::CIENCIAS SOCIAIS APLICADAS
• Link de acesso: https://repositorio.ufrn.br/handle/123456789/57267

Public spending is considered one of the main means of government action and is related to the amounts used to pay for services provided to society. It is through it that management manifests its objectives and priorities. In this sense, the research aims to identify the state of the art of national and international scientific production on the quality of public spending in the areas of health and education. The choice of these specific fields is justified as they require special attention from managers when allocating resources. As a methodological route, a systematic literature review was adopted. The process began with the preparation of the review protocol, the database chosen to continue the research was Scopus, due to its scope and quality control; Primary and secondary keywords were used, depending on the progress of the study and the need for search filters. As a result, it was found that there was a lack of use of theoretical perspectives as a basis for the studies analyzed, both in the areas of education and health, as well as the absence of future research agendas. Furthermore, it is possible to highlight themes that are most examined in the areas researched, such as transparency, accountability and efficiency in public management with regard to resource allocation. Furthermore, both in the field of health and education, the nation that studied and published the most on the topic was the United States, followed by the United Kingdom, with a predominance of the qualitative methodological perspective. Therefore, the results consist of a combination of several studies that can serve as a basis and guidance for future approaches, contributing to researchers in the area and suggestions on this topic.