IGovEO: municipal planning governance and citizen control and participation index
DOI:
https://doi.org/10.5585/2025.27028Keywords:
governance, public budget, budget estimation, governance index, IGovEOAbstract
Objective of the study: to propose a model for measuring governance in budget estimation in municipalities in the state of São Paulo.
Methodology/approach: as for the objectives, it was characterized as an exploratory-descriptive research; in relation to the procedures, in addition to a literature review, it is outlined as documentary; and as for the approach, it contemplates a quantitative research.
Originality/relevance: the creation of an index for governance in budget estimation and its respective practical applicability contributes to the discussion of the Brazilian budget process, in addition to individually measuring the degree of municipal governance based on the weighting of pre-established variables and indicators.
Main results: as a result, the creation of the Governance Index in Budget Estimation (IGovEO) was proposed, which reflects, through its indicators, governance practices in budget estimation. Through its measurement, it was possible to verify that 44.41% of the municipalities are in the very high or high ranges, 24.85% are concentrated in the very low or low result ranges, and that 30.75% are in the medium range.
Theoretical/methodological contribution: in summary, the article contributes to three central discussions - (1) creation of a specific governance index linked to government planning; (2) the relationship between the topics of budget estimation and governance, proposing as a result of its application the strengthening of society, governments, and the relationship between them, in the process of preparing budgets; (3) the identification and perception of the applicability of governance in the budget estimation process in Brazil, highlighting important gaps so that the process can be effectively improved.
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