Public Value Indicator for a better understanding of Accountability
DOI:
https://doi.org/10.21118/apgs.v14i1.12345Abstract
Objective: To propose an indicator of public value to analyze whether there is adherence in relation to the public value generated and the ranking of the Brazilian Transparency Scale (EBT-360) and participatory buget to better meet accountability.
Theoretical framework: The study addresses public value and its plurality as well as the various types of accountability.
Methodology: Descriptive-exploratory research was developed with the 608 Brazilian municipalities with over 50 thousand inhabitants as their unit of analysis and observation. The data were analyzed using multivariate descriptive statistics and PLS method - structural equation modeling. The choice of variables was based on CF / 88, UNPSA, SDGs and PNDU.
Results: The constructs health, education, social inequality and poverty, work, housing conditions and basic sanitation, vulnerability and security, were explained by 92 variables that had significant and direct impacts to structure the public value indicator (p-value ? 0.05). In view of the structured model, the higher the items education, vulnerability, work, health and housing conditions and basic sanitation, the greater the generation of public value. A correlation can be observed between EBT_360, participatory budget and public value.
Originality: The development of a metric to measure public value sought to contribute to a better understanding of the generation of value in the public sector and to fill a gap in the literature.
Theoretical and practical contributions: In view of the multiple understandings of what public value and accountability is, the research sought to define a concept regarding the delivery of goods and services by public managers and how they can better evaluate their management.
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