Analysis of oscillations in continuous expenditures and their multiple causalities: a case study

Charles Roberto Telles (Secretary of State for Education of Paraná, Curitiba, Brazil) (Unifacear, Universitary Center, Curitiba, Brazil)
Andrea Regina Burakoski da Cunha (Secretary of State for Education of Paraná, Curitiba, Brazil)
Ana Maria Sawaya Chueiri (Secretary of State for Education of Paraná, Curitiba, Brazil)
Kamila Kuromiya (Secretary of State for Education of Paraná, Curitiba, Brazil)

Journal of Economic and Administrative Sciences

ISSN: 1026-4116

Publication date: 4 March 2019

Abstract

Purpose

The purpose of this paper is to understand the dynamics of public spending in the continuous services sector of the Secretary of State for Education of Paraná.

Design/methodology/approach

Understand the dynamics of public spending in view of the oscillations between years that these expenses present, understanding the expenditure system as a non-linear and complex system in which the causes that generate oscillations in the annual expenses are originated by several random variables.

Findings

It was found that several variables affect a public service. Many times policies or other actions try to achieve efficiency in controlling or containing public financial resources. It is not uncommon such actions do not have any determinant or robust effect at their prior objectives due to the nature of phenomena.

Research limitations/implications

Government expenditures constitute an event of great complexity with respect to the magnitude of financial units and the budget flow involved in each of these units. In this sense, all the financial units that compose the great public expenditure scenario are inserted in heterogeneous contexts considering the dynamics of geographic, social, cultural and political administrative space of a State.

Practical implications

The methods exposed in the paper are important tools to verify how policy, financial, administrative and other dimensions of actions taken influenced a continuous expenditure system. The main objective remained in identifying the strong influence of actions toward random variables that might affect the event.

Social implications

Public money from taxes is used for policy purposes. Therefore, the best use of resources, financial, natural and human is needs for any public service.

Originality/value

The paper presents an important pace to achieve a better measurement of public continuous expenditures as well as strategies for management regarding the complexity of events within the context.

Keywords

Citation

Telles, C., Cunha, A., Chueiri, A. and Kuromiya, K. (2019), "Analysis of oscillations in continuous expenditures and their multiple causalities: a case study", Journal of Economic and Administrative Sciences, Vol. 35 No. 1, pp. 44-64. https://doi.org/10.1108/JEAS-06-2018-0073

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Publisher

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Emerald Publishing Limited

Copyright © 2018, Emerald Publishing Limited

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