Alocação de recursos orçamentários: um estudo sobre os municípios paranaenses
Autor(a) principal: | |
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Data de Publicação: | 2017 |
Tipo de documento: | Tese |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/18866 |
Resumo: | This thesis aims to analyze the public managers from Paraná’s decisions, based on the criteria utilized in decision making on the process of public budget elaboration, considering the budget rigidity. It is based on the notions of public budget, on its transformation and on the discussion about the budget rigidity. The models of decision making are presented, highlighting the incremental model which presents the characteristics utilized in public institutions. The research occurred in 5 cities in the northwest mesoregion of the Paraná state. For the data acquirement, semi-structured interviews were elaborated and utilized with the mayors and the accountants or the ones responsible for planning the city budget. For choosing and analyzing, the cities were divided into three categories, as: small, medium and large-sized, according to the region’s characteristics. It was verified that the managers elaborate the public budget prioritizing the mandatory spending for payroll and the ones associated with health and education. Regarding the budget rigidity, respondents agree with its existence so that the investments in those areas of priority are preserved. It is concluded that the decision making process, both in the moment of the budget proposal elaboration and in the budget execution, occurs in an incremental way, where decisions are made taking into consideration past experiences and also through the consensus between the actors involved in this process. |
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Santos, Antonio Marcos Flauzino dosEscolas::EAESPFernandes, Gustavo Andrey de Almeida LopesPires, José Santo Dal BemMachado, NelsonMarconi, Nelson2017-09-28T17:36:47Z2017-09-28T17:36:47Z2017-07-28http://hdl.handle.net/10438/18866This thesis aims to analyze the public managers from Paraná’s decisions, based on the criteria utilized in decision making on the process of public budget elaboration, considering the budget rigidity. It is based on the notions of public budget, on its transformation and on the discussion about the budget rigidity. The models of decision making are presented, highlighting the incremental model which presents the characteristics utilized in public institutions. The research occurred in 5 cities in the northwest mesoregion of the Paraná state. For the data acquirement, semi-structured interviews were elaborated and utilized with the mayors and the accountants or the ones responsible for planning the city budget. For choosing and analyzing, the cities were divided into three categories, as: small, medium and large-sized, according to the region’s characteristics. It was verified that the managers elaborate the public budget prioritizing the mandatory spending for payroll and the ones associated with health and education. Regarding the budget rigidity, respondents agree with its existence so that the investments in those areas of priority are preserved. It is concluded that the decision making process, both in the moment of the budget proposal elaboration and in the budget execution, occurs in an incremental way, where decisions are made taking into consideration past experiences and also through the consensus between the actors involved in this process.Esta tese tem como objetivo analisar as decisões dos gestores públicos paranaenses, a partir dos critérios utilizados na tomada de decisões no processo de elaboração do orçamento público, considerando a rigidez orçamentária. Fundamenta-se nos conceitos de orçamento público, sua transformação e na discussão sobre a rigidez orçamentária. São apresentados os modelos de tomada de decisão, destacando o modelo incremental que é aquele que apresenta as características utilizadas em instituições públicas. A pesquisa foi levada a efeito em 5 municípios da mesorregião noroeste do estado do Paraná. Para a obtenção dos dados elaborou e utilizou entrevistas semiestruturadas com os prefeitos e os contadores ou responsáveis pelo planejamento dos orçamentos das prefeituras. Para a escolha e análise, os municípios foram divididos em três categorias, sendo: pequeno, médio e grande porte, conforme as características da região. Verificou-se que os gestores elaboram o orçamento público priorizando os gastos obrigatórios com folha de pagamento e os vinculados com as áreas da saúde e da educação. Em relação à rigidez orçamentária, os entrevistados concordam com sua existência para que os investimentos nessas áreas prioritárias sejam preservados. Conclui-se que o processo de tomada de decisão tanto no momento da elaboração da proposta orçamentária como na execução do orçamento ocorre de forma incremental, onde as decisões são tomadas levando-se em consideração experiências passadas e também por meio do consenso entre os atores envolvidos nesse processo.porPublic budgetDecision makingBudget rigidityOrçamento públicoTomada de decisãoRigidez orçamentáriaAdministração públicaOrçamento - ParanáFinanças públicas – Aspectos políticosAdministração públicaAlocação de recursos orçamentários: um estudo sobre os municípios paranaensesinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesisreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVinfo:eu-repo/semantics/openAccessTEXTTESE=ANTONIO MARCOS=FINAL=REVISADA1.pdf.txtTESE=ANTONIO MARCOS=FINAL=REVISADA1.pdf.txtExtracted 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|
dc.title.por.fl_str_mv |
Alocação de recursos orçamentários: um estudo sobre os municípios paranaenses |
title |
Alocação de recursos orçamentários: um estudo sobre os municípios paranaenses |
spellingShingle |
Alocação de recursos orçamentários: um estudo sobre os municípios paranaenses Santos, Antonio Marcos Flauzino dos Public budget Decision making Budget rigidity Orçamento público Tomada de decisão Rigidez orçamentária Administração pública Orçamento - Paraná Finanças públicas – Aspectos políticos Administração pública |
title_short |
Alocação de recursos orçamentários: um estudo sobre os municípios paranaenses |
title_full |
Alocação de recursos orçamentários: um estudo sobre os municípios paranaenses |
title_fullStr |
Alocação de recursos orçamentários: um estudo sobre os municípios paranaenses |
title_full_unstemmed |
Alocação de recursos orçamentários: um estudo sobre os municípios paranaenses |
title_sort |
Alocação de recursos orçamentários: um estudo sobre os municípios paranaenses |
author |
Santos, Antonio Marcos Flauzino dos |
author_facet |
Santos, Antonio Marcos Flauzino dos |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::EAESP |
dc.contributor.member.none.fl_str_mv |
Fernandes, Gustavo Andrey de Almeida Lopes Pires, José Santo Dal Bem Machado, Nelson |
dc.contributor.author.fl_str_mv |
Santos, Antonio Marcos Flauzino dos |
dc.contributor.advisor1.fl_str_mv |
Marconi, Nelson |
contributor_str_mv |
Marconi, Nelson |
dc.subject.eng.fl_str_mv |
Public budget Decision making Budget rigidity |
topic |
Public budget Decision making Budget rigidity Orçamento público Tomada de decisão Rigidez orçamentária Administração pública Orçamento - Paraná Finanças públicas – Aspectos políticos Administração pública |
dc.subject.por.fl_str_mv |
Orçamento público Tomada de decisão Rigidez orçamentária |
dc.subject.area.por.fl_str_mv |
Administração pública |
dc.subject.bibliodata.por.fl_str_mv |
Orçamento - Paraná Finanças públicas – Aspectos políticos Administração pública |
description |
This thesis aims to analyze the public managers from Paraná’s decisions, based on the criteria utilized in decision making on the process of public budget elaboration, considering the budget rigidity. It is based on the notions of public budget, on its transformation and on the discussion about the budget rigidity. The models of decision making are presented, highlighting the incremental model which presents the characteristics utilized in public institutions. The research occurred in 5 cities in the northwest mesoregion of the Paraná state. For the data acquirement, semi-structured interviews were elaborated and utilized with the mayors and the accountants or the ones responsible for planning the city budget. For choosing and analyzing, the cities were divided into three categories, as: small, medium and large-sized, according to the region’s characteristics. It was verified that the managers elaborate the public budget prioritizing the mandatory spending for payroll and the ones associated with health and education. Regarding the budget rigidity, respondents agree with its existence so that the investments in those areas of priority are preserved. It is concluded that the decision making process, both in the moment of the budget proposal elaboration and in the budget execution, occurs in an incremental way, where decisions are made taking into consideration past experiences and also through the consensus between the actors involved in this process. |
publishDate |
2017 |
dc.date.accessioned.fl_str_mv |
2017-09-28T17:36:47Z |
dc.date.available.fl_str_mv |
2017-09-28T17:36:47Z |
dc.date.issued.fl_str_mv |
2017-07-28 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/doctoralThesis |
format |
doctoralThesis |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/18866 |
url |
http://hdl.handle.net/10438/18866 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional do FGV (FGV Repositório Digital) instname:Fundação Getulio Vargas (FGV) instacron:FGV |
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Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
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collection |
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bitstream.url.fl_str_mv |
https://repositorio.fgv.br/bitstreams/561c767a-3e5b-45f2-82c6-56605a5d5622/download https://repositorio.fgv.br/bitstreams/eddf2d4e-8549-448a-bee9-090f674efee1/download https://repositorio.fgv.br/bitstreams/7b46d9b1-2702-4a47-997c-bce5422689c3/download https://repositorio.fgv.br/bitstreams/03cc95ad-665b-422a-8e03-de46239a91a4/download |
bitstream.checksum.fl_str_mv |
686a8e1f9b87f35ff83c6efc526e5514 206a2183642a0227053b8d9a2c61d201 dfb340242cced38a6cca06c627998fa1 21398c8dd381aa6b6ca9df36bbaad47a |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Repositório Institucional do FGV (FGV Repositório Digital) - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
|
_version_ |
1810024112149495808 |