Corruption and inefficiency in local governments’ procurement processes and human development: new reflections

Authors

  • Ícaro Saraiva Laurinho Universidade Federal do Pará
  • Lidiane Nazaré da Silva Dias Universidade Federal do Pará http://orcid.org/0000-0002-7546-5174
  • Carlos André Corrêa de Mattos Universidade Federal do Pará

DOI:

https://doi.org/10.11606/rco.v11i30.134529

Keywords:

Inefficiency. Public procurement. Human development. Local governments. Public health.

Abstract

Corruption and inefficiency in public procurement, and the association with human development level has been coming up in various countries and governments. This article analyzes an association of irregularities in procurement processes from health departments in Brazilian municipalities from 2010 to 2012. The presence of irregularities is associated with a lower human development in the observed municipalities. Although it is not possible through the adopted methodology to assure causality between corruption and human development, it is believed that the existence of such practices may be related to the low human development index. As a practical implication, it might be suggested efforts to increase the transparency of procurement processes and the external auditing proactivity, since the local and social environment might ease patronage practices which create favorable opportunities for corruption.

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Published

2017-09-29

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Paper

How to Cite

Laurinho, Ícaro S., Dias, L. N. da S., & Mattos, C. A. C. de. (2017). Corruption and inefficiency in local governments’ procurement processes and human development: new reflections. Revista De Contabilidade E Organizações, 11(30), 57-70. https://doi.org/10.11606/rco.v11i30.134529