Análise de variáveis para mensuração da eficiência do gasto público por função de governo

Abstract

In the last decades, several countries have implemented policies to achieve efficiency in public spending. is subject has also beenstudied by academics. It was observed that publications generally measure the efficiency of specific government sectors, avoidinga broad analysis. For this measurement, the selection of variables is a relevant step. e objective of this research is to identify thevariables most used to measure the efficiency of public expenditure by government function. For this, a systematic bibliographicalreview was conducted, using Proknow-C and Content Analysis, which identified 82 articles. In these works, 225 inputs and365 outputs were identified. ose with the greatest recurrence were consolidated into summary tables. Among the findings, wehighlight the absence of standards in the choice of inputs and outputs and the lack of a theoretical framework to justify their use,which may compromise the reliability of the studies.