Cost Stickiness nos governos locais de Santa Catarina
نویسندگان
چکیده
O comportamento assimétrico dos custos teve nova abordagem, a partir de 2003, com o surgimento da Teoria Cost Stickiness (TCS) e, por ser algo recente, ainda restam dúvidas sobre sua aplicação no setor público. Neste sentido, presente estudo tem como objetivo analisar nos governos locais Santa Catarina, na perspectiva cost stickiness. Trata-se uma pesquisa empírica, quantitativa e documental, que utilizou população os 295 municípios catarinenses, durante lapso temporal 20 anos, cuja transposição do modelo análise foi adaptada para Os foram agrupados em blocos, proposição nove modelos regressão dados painel, quais oito corroboram fenômeno Ainda, resultados indicam similaridade flypaper, típico público, utiliza parte receita cálculo assimetria, que, três tipos análises realizadas, utilização vinculada é resultou maior sticky. Por fim, oferece subsídios TCS ao mesmo se tratando um entidades fins lucrativos, conclui fracionada (assim fênomeno flypaper) aparenta grudência.
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ژورنال
عنوان ژورنال: Revista Catarinense da Ciência Contábil
سال: 2021
ISSN: ['2237-7662', '1808-3781']
DOI: https://doi.org/10.16930/2237-7662202131481