A influência da accountability na capacidade estatal, na alocação dos recursos públicos e no desenvolvimento socioeconômico em municípios brasileiros

The article aimed to verify the influence of accountability and state capacity in the allocation of public resources and socioeconomic development in Brazilian municipalities. By adopting state capacity as an intervener in this relationship, a system is formed in which accountability (in the general concept) and control (in a specific way) are understood to influence municipal capacity. The latter, in turn, prepares the budget and invests the resources in compliance with both tax legislation and social demand and, thus, generates positive results for society. For that, a Municipal Capacity Index was elaborated from a factor analysis and applied on the Structural Equation Modeling. The results thus prove that capacity is influenced by accountability and influences the allocation of public resources.