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Abstract Studies have shown that budget effectiveness is influenced by the socioeconomic indicators of a locality, such as income, health, education and population size. In this context, budget effectiveness is understood with a measure that shows whether an organization has achieved its objectives, goals and results. Thus, the present study aimed to verify the relationship between the budget effectiveness of the 223 municipalities of the State of Paraíba and the socioeconomic conditions portrayed by the social and economic indicators in the period from 2005 to 2013. As an early answer to the research question two hypotheses were formulated: H1: socioeconomic indicators positively influence municipal budget effectiveness; And H2: the larger municipalities present a greater degree of budgetary efficiency when compared to smaller municipalities. The hypothesis test was performed through balanced panel data analysis with fixed effects and correlation analysis between model variables. The results showed that municipal budget effectiveness is positively influenced by socioeconomic indicators, confirming hypothesis 1. However, hypothesis 2 was rejected. In sum, the study found that social indicators of education and health promote the budgetary effectiveness of local governments. Author Biographies Carla Janaina Ferreira Nobre, Universidade Federal da Paraíba Master in Accounting from Universidade Federal da Paraíba Associate Professor of Universidade Federal da Paraíba and Professor at Instituto de Educação Superior da Paraíba. Address: Universidade Federal da Paraíba | Cidade Universitária - Campus I | Castelo Branco | 58059-900 | João Pessoa/PB | Brazil. Josedilton Alves Diniz, Universidade Federal da Paraíba PhD in Accounting from Universidade de São Paulo. Professor at Universidade Federal da Paraíba. Address: Universidade Federal da Paraíba | Cidade Universitária - Campus I | Castelo Branco | 58059-900 | João Pessoa/PB | Brazil. Severino Cesário de Lima, Universidade Federal do Rio Grande do Norte PhD in Accounting from Universidade de São Paulo. Professor at Universidade Federal do Rio Grande do Norte. Address: Universidade Federal do Rio Grande do Norte | Cidade Universitária - Campus I | Av. Senador Salgado Filho | Natal/RN | Brazil. Ronaldo José Rêgo de Araújo, Universidade Federal do Rio Grande do Norte Master in Accounting from Universidade Federal da Paraíba. Associate Professor at Universidade Federal do Rio Grande do Norte. Address: Universidade Federal do Rio Grande do Norte | Cidade Universitária - Campus I | Av. Senador Salgado Filho | Natal/RN | Brazil. References Aristigueta, M. P., Cooksy, L. J., & Nelson, C. W (2001). The role of social indicators in developing a managing for results system. Public Performance & Management Review, 24(3), 254-269. DOI: https://doi.org/10.2307/3381088

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