Public Accounting as an instrument to measure the impact of Human Development Index on income dimension in Paraná State, Brazil

Abstract

The present study seeks to contribute with the elaboration of new knowledges relative to the impact of public expenses on the formation of the local Human Development Index (local HDI) on income dimension. The theory of the study regards aspects of externalities and public assets and emphasizing the relationship of human development and income. The research of this study is an explain research, with quantitative and qualitative analysis. The instrument used on the research is the regression analysis, with multiple regressions using eighty seven independent variables, ten of them, non accounting variables and seventy seve accounting variables. To do all the necessary procedures to achieve the purposed objectives, seven statistical models were done. The report was concluded showing that local HDI has relation with financial and non-financial variables. At the end of the report, there are some possibilities of deepening of these subjects in new researches.