Strategic practices of budgeting and billing in public administration: a case study in the Brazilian Navy
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista Ibero Americana de Estratégia - RIAE |
Texto Completo: | https://periodicos.uninove.br/riae/article/view/15647 |
Resumo: | In the public institutions of Brazilian direct administration the availability of financial resources is based on yearly budget funds; the process for use of resources is set in legislation and can be time consuming; and unused funds in one fiscal year can not be allocated to the following year. This context of constraints to action becomes particularly complex for organizations that act in the area of Science, Technology Innovation, like Centro de Análises de Sistemas Navais - CASNAV, that belongs to the Brazilian Navy. Thus, the objective of the research was to analyze how CASNAV’s strategic practices of budgeting and billing are formed, in order to deal with the restrictions and rules of public administration, according to the perception of practitioners involved in the process. This study was based on the perspective of strategy as a social practice and focused on the model of Whittington (2006). The single case study had a descriptive nature, which data collection was done through interviews, observation and analysis of documents and then treated by content analysis technique. Among the main results of the analysis highlights that: a) formation of strategic practices is directly linked to the process of interaction with customers; b) flexibility to deal with the financial or budgetary constraints is largely related to the client's needs; and (c) budgeting and billing practice is made possible by formalization of practitioners’ attributions, the proactivity and interaction with customers and the managerial skills developed internally. |
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Strategic practices of budgeting and billing in public administration: a case study in the Brazilian NavyPráticas estratégicas de orçamentação e faturamento na administração pública: um estudo de caso na Marinha do BrasilControladoria; Contabilidade GerencialContabilidade; Gestão Pública; Prática Estratégica; Orçamentação; Faturamento.In the public institutions of Brazilian direct administration the availability of financial resources is based on yearly budget funds; the process for use of resources is set in legislation and can be time consuming; and unused funds in one fiscal year can not be allocated to the following year. This context of constraints to action becomes particularly complex for organizations that act in the area of Science, Technology Innovation, like Centro de Análises de Sistemas Navais - CASNAV, that belongs to the Brazilian Navy. Thus, the objective of the research was to analyze how CASNAV’s strategic practices of budgeting and billing are formed, in order to deal with the restrictions and rules of public administration, according to the perception of practitioners involved in the process. This study was based on the perspective of strategy as a social practice and focused on the model of Whittington (2006). The single case study had a descriptive nature, which data collection was done through interviews, observation and analysis of documents and then treated by content analysis technique. Among the main results of the analysis highlights that: a) formation of strategic practices is directly linked to the process of interaction with customers; b) flexibility to deal with the financial or budgetary constraints is largely related to the client's needs; and (c) budgeting and billing practice is made possible by formalization of practitioners’ attributions, the proactivity and interaction with customers and the managerial skills developed internally.Nas organizações públicas da administração direta a disponibilidade de recursos financeiros é baseada nos recursos orçamentários a elas destinados anualmente; o processo para utilização dos recursos é definido em legislação e pode ser moroso; e os recursos financeiros não utilizados em um exercício social não são alocados ao exercício subsequente, prejudicando o processo de planejamento de longo prazo. Esse contexto de restrições à ação torna-se particularmente complexo para organizações que atuam na área de Ciência, Tecnologia Inovação, a exemplo do CASNAV, que pertence à estrutura organizacional da MB e desenvolve projetos de duração continuada, normalmente executados conforme disponibilidade de recursos, principalmente, financeiros. Assim, o objetivo da pesquisa foi analisar como são formadas as práticas estratégicas de orçamentação e faturamento do CASNAV, de forma a lidar com as restrições e regras da administração pública, segundo a percepção dos praticantes envolvidos no processo. Este estudo baseou-se na perspectiva de estratégia como prática social e foi focado no modelo de Whittington (2006). O estudo de caso único teve uma natureza descritiva e a coleta dos dados foi feita mediante entrevistas, observação e análise de documentos e os dados foram tratados pela técnica de análise de conteúdo. Dentre os principais resultados, destaca-se que: (a) a formação das práticas estratégicas está diretamente ligada ao processo de interação com os clientes (b) a flexibilidade para lidar com as restrições orçamentárias ou financeiras está em grande parte relacionada às necessidades dos clientes; e (c) a prática de orçamentação e faturamento é viabilizada, principalmente, pela formalização das atribuições dos praticantes envolvidos no processo, pela proatividade e interação com os clientes e pelas competências gerenciais desenvolvidas internamente.Universidade Nove de Julho - UNINOVE2016-06-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://periodicos.uninove.br/riae/article/view/1564710.5585/ijsm.v15i2.2302Revista Ibero-Americana de Estratégia; Vol 15, No 2 (2016): April/June; 71-89Revista Ibero-Americana de Estratégia; Vol 15, No 2 (2016): April/June; 71-892176-0756reponame:Revista Ibero Americana de Estratégia - RIAEinstname:Revista Ibero-Americana de Estratégia (RIAE)instacron:RIEOEIporhttps://periodicos.uninove.br/riae/article/view/15647/7641Copyright (c) 2016 Iberoamerican Journal of Strategic Managementhttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessPereira, Denise de AlmeidaSauerbronn, Fernanda Filgueirasda Fonseca, Ana Carolina Pimentel DuarteMacedo, Marcelo Alvaro da Silva2019-09-26T21:46:04Zoai:https://periodicos.uninove.br:article/15647Revistahttps://periodicos.uninove.br/riaePRIhttps://periodicos.uninove.br/riae/oai||bennycosta@yahoo.com.br2176-07562176-0756opendoar:2019-09-26T21:46:04Revista Ibero Americana de Estratégia - RIAE - Revista Ibero-Americana de Estratégia (RIAE)false |
dc.title.none.fl_str_mv |
Strategic practices of budgeting and billing in public administration: a case study in the Brazilian Navy Práticas estratégicas de orçamentação e faturamento na administração pública: um estudo de caso na Marinha do Brasil |
title |
Strategic practices of budgeting and billing in public administration: a case study in the Brazilian Navy |
spellingShingle |
Strategic practices of budgeting and billing in public administration: a case study in the Brazilian Navy Pereira, Denise de Almeida Controladoria; Contabilidade Gerencial Contabilidade; Gestão Pública; Prática Estratégica; Orçamentação; Faturamento. |
title_short |
Strategic practices of budgeting and billing in public administration: a case study in the Brazilian Navy |
title_full |
Strategic practices of budgeting and billing in public administration: a case study in the Brazilian Navy |
title_fullStr |
Strategic practices of budgeting and billing in public administration: a case study in the Brazilian Navy |
title_full_unstemmed |
Strategic practices of budgeting and billing in public administration: a case study in the Brazilian Navy |
title_sort |
Strategic practices of budgeting and billing in public administration: a case study in the Brazilian Navy |
author |
Pereira, Denise de Almeida |
author_facet |
Pereira, Denise de Almeida Sauerbronn, Fernanda Filgueiras da Fonseca, Ana Carolina Pimentel Duarte Macedo, Marcelo Alvaro da Silva |
author_role |
author |
author2 |
Sauerbronn, Fernanda Filgueiras da Fonseca, Ana Carolina Pimentel Duarte Macedo, Marcelo Alvaro da Silva |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Pereira, Denise de Almeida Sauerbronn, Fernanda Filgueiras da Fonseca, Ana Carolina Pimentel Duarte Macedo, Marcelo Alvaro da Silva |
dc.subject.por.fl_str_mv |
Controladoria; Contabilidade Gerencial Contabilidade; Gestão Pública; Prática Estratégica; Orçamentação; Faturamento. |
topic |
Controladoria; Contabilidade Gerencial Contabilidade; Gestão Pública; Prática Estratégica; Orçamentação; Faturamento. |
description |
In the public institutions of Brazilian direct administration the availability of financial resources is based on yearly budget funds; the process for use of resources is set in legislation and can be time consuming; and unused funds in one fiscal year can not be allocated to the following year. This context of constraints to action becomes particularly complex for organizations that act in the area of Science, Technology Innovation, like Centro de Análises de Sistemas Navais - CASNAV, that belongs to the Brazilian Navy. Thus, the objective of the research was to analyze how CASNAV’s strategic practices of budgeting and billing are formed, in order to deal with the restrictions and rules of public administration, according to the perception of practitioners involved in the process. This study was based on the perspective of strategy as a social practice and focused on the model of Whittington (2006). The single case study had a descriptive nature, which data collection was done through interviews, observation and analysis of documents and then treated by content analysis technique. Among the main results of the analysis highlights that: a) formation of strategic practices is directly linked to the process of interaction with customers; b) flexibility to deal with the financial or budgetary constraints is largely related to the client's needs; and (c) budgeting and billing practice is made possible by formalization of practitioners’ attributions, the proactivity and interaction with customers and the managerial skills developed internally. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-06-01 |
dc.type.none.fl_str_mv |
|
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://periodicos.uninove.br/riae/article/view/15647 10.5585/ijsm.v15i2.2302 |
url |
https://periodicos.uninove.br/riae/article/view/15647 |
identifier_str_mv |
10.5585/ijsm.v15i2.2302 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://periodicos.uninove.br/riae/article/view/15647/7641 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2016 Iberoamerican Journal of Strategic Management https://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2016 Iberoamerican Journal of Strategic Management https://creativecommons.org/licenses/by-nc-sa/4.0 |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
publisher.none.fl_str_mv |
Universidade Nove de Julho - UNINOVE |
dc.source.none.fl_str_mv |
Revista Ibero-Americana de Estratégia; Vol 15, No 2 (2016): April/June; 71-89 Revista Ibero-Americana de Estratégia; Vol 15, No 2 (2016): April/June; 71-89 2176-0756 reponame:Revista Ibero Americana de Estratégia - RIAE instname:Revista Ibero-Americana de Estratégia (RIAE) instacron:RIEOEI |
instname_str |
Revista Ibero-Americana de Estratégia (RIAE) |
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RIEOEI |
institution |
RIEOEI |
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Revista Ibero Americana de Estratégia - RIAE |
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Revista Ibero Americana de Estratégia - RIAE |
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Revista Ibero Americana de Estratégia - RIAE - Revista Ibero-Americana de Estratégia (RIAE) |
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||bennycosta@yahoo.com.br |
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