Municipal Public Budget Planning with Sustainable and Human Development Goals Integrated in a Multi-Criteria Approach

Abstract

Government planning has a relevant role in the human development of cities, and the local public sector acts on legal regulations and budget planning to reach high levels of sustainability and human development. However, there is a gap in local governments related to the integration of decision-making preferences considering sustainability and human development in their budget planning. This work explores how the preferences of decision-makers have been considered in published research found in high-impact journals, and how they have been used in practice or not, especially in the public budget planning for the improvement of the governance of municipalities and human quality of life. The methodology integrated a literature review (by Methodi Ordinatio) with a sorting procedure (by the ELECTRE-TRI method) to categorize the selected papers, considering the level of adherence to the theme and the most relevant contributions, and also a systematic procedure organized by lenses analysis, and Simos’ procedure to define the weights for these lenses. The results that were found can help scholars to access discussions about budget planning distribution, mainly considering the aspects related to sustainable and social goals. The research also helps local public managers to make evidence-based decisions developing the city and local governance.