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Portuguese Abstract: Esta pesquisa tem o objetivo geral de elaborar um unico indice de desempenho de responsabilidade fiscal, social e gestao das capitais das unidades da Federacao Brasileira, a partir dos IRFS (Indice de Responsabilidade Fiscal, Social e de Gestao) dos anos de 2005 a 2010, com a utilizacao da Analise de Componentes Principais (ACP). Foi utilizado o metodo de pesquisa empirico-analitico com o suporte da Teoria dos Stakeholders e da Teoria da Medicao. Os resultados revelaram que no ranking geral, Vitoria/ES e Campo Grande/MS apresentaram os melhores desempenhos de responsabilidade fiscal, social e de gestao, no periodo de 2005 a 2010 (1a e 2a posicoes, respectivamente) e Maceio/AL (25a) e Salvador/BA (26a) ficaram nas ultimas posicoes.English Abstract: This research has as its general goal to develop a single index that measures the performance in terms of tax-related, social and management-related responsibility of the capital cities of the Brazilian federal States, from the IRFS (Index of Tax-related, Social and Management-related Responsibility) of the years from 2005 to 2010, with the use of the Principal Component Analysis. The empirical-analytical research method was used, with the aid of the Stakeholder Theory and the Measurement Theory. The results revealed that in the general ranking, Vitoria/ES and Campo Grande/MS exhibited the best performances in terms of tax-related, social and management related responsibility, in the period from 2005 to 2010 (1st and 2nd positions, respectively) and Maceio/AL (25th) and Salvador/BA (26th) were ranked in the last positions. |
