PERCEPTION OF MUNICIPAL MANAGERS AND TAX AUDITORS ON THE PRIORITIES FOR GOVERNMENT ACTION IN THE MUNICIPALITIES OF THE STATE OF PARAÍBA

Abstract

This work aims to analyze the perception of municipal managers and tax auditors on the priorities for government action in the municipalities of Paraíba. The investigation used a multi-criteria analysis, with the application of the Mudge Diagram, covering two groups of respondents: auditors from the Paraíba Court of Auditors (TCE), linked to the System for Monitoring the Management of Society's Resources (SAGRES) and municipal managers. The results reveal that, despite the literature adopting a varied set of indicators to assess municipal management, in less developed regions, government actors are more concerned with guaranteeing basic elements for the population. Solving material problems, such as income, basic services, health, and food, is essential for the population to prioritize participation and accountability. These findings reflect the economic and social reality of the region where the research was conducted: an economically backward area with major social problems and a strong presence of welfare policies. Indicators related to participation and interaction, although strongly highlighted in the literature, were less evaluated by both groups of respondents. It suggests that in contexts of greater socio-economic vulnerability, government attention tends to focus more on immediate and fundamental needs, relegating aspects of governance that involve greater citizen participation to the background. The conclusion is that, for regions such as Paraíba, improving basic living conditions is a priority before making progress on government issues participation, and accountability.