Interference of Political Ideologies on the Costs Intended for Environmental Management in Brazil

Authors

DOI:

https://doi.org/10.18800/contabilidad.202002.008

Keywords:

Environmental management, Political Views, Public costs, Government accounting

Abstract

The environmental public management involves the policies and the application of public resources, destined to the preservation, conservation, recovery and environmental mitigation. The theme is expanding, given the high number of publications in congresses and periodicals, in recent years. The objective of this research is to analyze the interference of political ideologies on environmental management costs. This is a quantitative, descriptive and documentary research that applied the Cluster Analysis method, together with Cramer’s Chi-square, Phi and V tests, based on data from public accounts of Brazilian municipalities. The results corroborate with the thesis that there are differences between political parties with different theoretical matrices and that this brings reflexes to the public investments in the environmental area. Among the findings, research shows that local governments have little recourse to environmental management and that leftist parties have invested more in this area. The conclusions refer to research gaps in this area.

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Published

2020-12-23

How to Cite

Fabre, V. V., Scheeffer, F., & Flach, L. (2020). Interference of Political Ideologies on the Costs Intended for Environmental Management in Brazil. Contabilidad Y Negocios, 15(30), 140–156. https://doi.org/10.18800/contabilidad.202002.008

Issue

Section

Management Accounting