Governance in public procurement: accounting analysis of public acquisitions in Brazil during the COVID-19 pandemic

Alessandro Bandeira de Oliveira and Paulo Vitor Jordão da Gama Silva

International Journal of Procurement Management, 2024, vol. 19, issue 3, 315-335

Abstract: This article uses the Newcomb-Benford law to analyse the values of bids originating from electronic auctions in all states of Brazil and the Federal District in the light of public governance, analysing the compliance of electronic auctions. We surveyed 3,253 electronic trading sessions containing 41,510 items between 2020-2021, all receiving financial transfers to combat the coronavirus. As the main findings, we noted that the tests of the first digits passed the Z test; in the second digit tests, the X² and MAD failed all digits. Thus, we found an anomaly in the analysis of the first and second digits in some states, with statistically significant indications of possible irregularities or deviations. We observed that with little investment, with the application of Benford's law, the methodology facilitates the decision-making of public managers to identify fraud and mismanagement of public resources and facilitates the governance of public procurement.

Keywords: Benford's law; public governance; public procurement; public acquisitions in Brazil; Brazil. (search for similar items in EconPapers)
Date: 2024
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