EVALUATION OF BUDGET INSTITUTIONALIZATION IN A RELIGIOUS CONFESSIONAL HIGHER EDUCATION INSTITUTION

• Autor(a) principal: dos Santos, Diego Henrique Moreira
• Data de Publicação: 2022
• Outros Autores: Parisi, Claudio, Slavov, Tiago Nascimento Borges, Russo, Paschoal Tadeu
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Universo Contábil
• Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/9239
• topic: Institutional Theory; Budget; Institutional Contradictions; Teoría Institucional; Presupuesto; Contradicciones institucionales; Teoria Institucional; Nova Sociologia Institucional; Orçamento; Contradições Institucionais.; Contradições Institucionais

The main objective of this research is to evaluate budget institutionalization in a confessional institution with religious influence. To this end, in the light of the Institutional Theory, specifically its New Institutional Sociology (NIS) current, which addresses institutionalization processes and institutional logic, we carried out qualitative research through a single case study in a religious Higher Education Institution (HEI) of the third sector. We collected data from managerial documents provided by the institution, interviews with the managers responsible for all stages regarding the budget, and a questionnaire for department managers. The analyses mainly showed ceremonial aspects, but also evidence of instrumentality in the budget use, its low diffusion, and the existence of strong normative isomorphism because the parent institution determines the use of the budget by all controlled units through the Ecclesiastical Administrative Regulation (EAR). Since we noticed a low level of institutional contradictions, we considered that the institutionalization of the budget use was due to legitimacy; if analyzed according to the Regulatory and Normative pillars, it shows the institutionalization of the artifact, which indicates that budget institutionalization was partially successful. To the academy, this study contributes with a theoretical model that enables assessing stages of institutionalization in religious organizations; for such organizations, these findings reveal that compliance with dogmatic norms leads to the reproduction of artifacts of predominantly ceremonial use.