Banca de DEFESA: VALDEREZ OLIVEIRA FILGUEIRA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : VALDEREZ OLIVEIRA FILGUEIRA
DATE: 26/08/2022
TIME: 10:00
LOCAL: videoconferência
TITLE:

CHALLENGES FOR BUDGET GOVERNANCE: Analysis of Budget Alignment to the Institutional Development Plan (PDI) in Federal Public Universities in the Northeast Region (2017-2021)

KEY WORDS:

: Budget Governance, Northeast, Institutional Development Plan (PDI), Budgeting, Federal Universities

PAGES: 109
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUMMARY:

Aligning budgeting with planning is an important way to effectively deliver results to society. In this study, alignment is understood as an articulated process between the preparation of the annual budget and the strategic objectives of the PDI, with a view to ensuring that the demands of the priority actions of these objectives are known and considered in the allocation of budgetary resources. This research had as general objective to analyze the alignment of Budgeting to PDI in Federal Public Universities in the Northeast Region from 2017 to 2021, having budget governance as the theoretical framework for analysis of this study. The choice of budget governance by the OECD (2015) is based on the understanding that, in addition to providing knowledge on the entire spectrum of public budgeting, it allows the construction of a format with a level of complexity suitable for planning and budgeting at Federal Universities. The techniques of document analysis and semi-structured interviews were intended for data collection in this research. Therefore, 13 public documents from the universities of the multiple case study were analyzed, as well as five semi-structured interviews with managers in the planning and budgeting area of these universities. Data analysis was performed using the content method of Bardin (2011). Anchored in this theoretical-methodological framework, the research managed to systematize the main challenges of aligning Budgeting with the PDI in the Federal Universities of the Northeast. Systematizing knowledge about these challenges helps to theoretically reflect on the relationship between budget and planning in Federal Universities. Furthermore, it helps to think about the potential of this relationship in future scenarios of budget constraints. .

COMMITTEE MEMBERS:
Externo à Instituição - JUSCELINO PEREIRA SILVA
Interna - 1753455 - DINARA LESLYE MACEDO E SILVA CALAZANS
Presidente - 1697892 - MARIANA MAZZINI MARCONDES