Análise dos resultados econômicos dos Juizados Especiais Não-Criminais do Tribunal de Justiça do estado de Pernambuco no período de 2016 a 2020

Abstract

This study sought to prepare and analyze the Economic Income Statement (DRE) of the Special Non-Criminal Courts that are part of the Pernambuco Judiciary in the period from 2016 to 2020. It used the theory of economic income management as support in identifying the opportunity cost, preparing 243 DRE's following the model proposed by Slomski (1996) and the cost standard of the Federal Accounting Council applied to the Public Sector. The opportunity cost identified for the analyzed bodies was the cost of the service provided by the common courts, which is an applicable alternative considering the jurisdictional activity being a State-principle. In this sense, the cost structures of the Courts were compared with the cost structure of the Pernambuco institution. The calculation of the costs of the common court was done using the full absorption costing approach, in which the values of Diminutive Equity Variations were adjusted with the calculated depreciation of movable assets. To identify the costs applicable to Special Non-Criminal Courts, semi-structured interviews were carried out with the institution's technical directors (financial and accounting) in order to guide the collection of data and understanding of the accounting practices that support the published statements. It was observed that the information generated by the accounting meets the requirements of the accounting standards applied to the Public Sector, leaving only to adjust by adding the depreciation of movable assets to the expenses recognized in the periods, using the rules already defined by the institution for purposes calculation of depreciation. It was identified that only 25.30% of the Courts presented negative economic results, with no pattern of concentration from a geographic point of view (inland or metropolitan region). Finally, a regression with panel data was used in order to verify if the management indexes used by the National Council of Justice (CNJ) could be explanatory variables of the economic results calculated in this research. The IAD (Demand Compliance Index) and CN_M (New Cases by Magistrate) indices presented results with statistical significance (p<0.01), showing behavior of the type: the lower the value of these variables, the lower the tendency to be the economic result. In contrast, the Magistrates' Productivity Index, on the other hand, showed the opposite behavior: positive coefficient (789.33) and statistical significance (p<0.01). No statistical significance was found for the other CNJ indexes. This research contributes to the literature by providing a case study within the scope of public administration within the line of attenuating the informational asymmetry between State and Society, as well as supporting internal management decisions in the context of scarcity of resources (decide on maintenance or deactivation of certain units). The apportionment criteria used and the costs that could not be attributed to the analyzed units are presented as limitations. It is suggested for future researches the elaboration of Statements of Economic Results in other bodies of the Judiciary Power, so that a panorama of the national reality can be formed.