ENVIRONMENTAL PUBLIC EXPENSES: AN INTEGRATIVE LITERATURE REVIEW AND FUTURE RESEARCH AGENDA

Several studies analysed the environmental public expenditures, its allocation and role as an instrument for public action. However, there is still a gap in the literature, since there are no works that integrate and systematize the existing knowledge. Therefore, we conducted an integrative literature review, and selected thirty articles for synthesis, classification and coding based on a system proposed by the authors. We identified that researches on this field are still recent and publications are concentrated in Europe and Latin America. Regarding the research methods, the qualitative approach based on case studies was used to develop the majority of the studies. Also, the studies in general combined different spheres of analysis, discussing topics on performance and description of expenses. The results showed that there is a need for studies that promote themes such as transparency, accounting organization and the creation of indicators, enabling deeper analysis. An agenda with eight research suggestions was proposed based on observed theoretical limitations.