Análise comparativa das assessorias contábeis nas prefeituras municipais da Paraíba: uma investigação sobre as diferenças de preços contratados pelas prefeituras paraibanas

Abstract

The hiring of accounting consultancy services is a common practice within the municipal governments of Paraíba and carried out with the aim of guaranteeing the effective administration of public finances. In this sense, this work investigated prices of accounting consultancies in city halls in Paraíba, aiming to identify the differences in contracted prices. Methodology involved an exploratory and descriptive approach, with quantitative data analysis, including a documentary analysis with 215 city halls in the year of 2022. The results of the descriptive analysis revealed a positive relationship between the population size of the municipalities and the average value of contracts for accounting advice. However, the distance to the capital did not influence the average value of services. The multiple regression technique was used in which the dependent variable consisted of the value of accounting consultancy contracts and the independent variables corresponded to the population of the municipalities and the distance to the State capital. Based on the multiple linear regression analysis, the research concluded the positive influence of population size and distance to the capital on contract values.