BUDGET ALLOCATION: IMPACT ON THE TECHNICAL EFFICIENCY OF ACADEMIC UNITS OF A BRAZILIAN FEDERAL UNIVERSITY

• Autor(a) principal: GUIMARÃES, JHEFERSON
• Data de Publicação: 2023
• Outros Autores: de Araújo, Kleber Domingos, Antonio da Silva Suzart, Janilson, Marcos de Moraes Sousa, Marcos
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: REUNIR: Revista de Administração. Contabilidade e Sustentabilidade
• Texto Completo: https://reunir.revistas.ufcg.edu.br/index.php/uacc/article/view/1537
• topic: Universidade federal; Unidades acadêmicas; Eficiência.

Seeking to add to the discussion about accountability and efficiency in academic units, this work investigated the impact of budget allocation on the technical efficiency of academic units of a Brazilian federal university. The method used, in the first stage, was the Data Envelopment Analysis (DEA), in its CCR version guided by input, in the second stage, the LOGIT regression model was used, in order to answer the research hypothesis. The findings indicate that, of a total of 27 academic units at the Federal University of Goiás, 6 were efficient, representing a total of 22% of the sample, with the large area called Exact and Earth Sciences showing the lowest average efficiency, while the area of ​​Applied Social Sciences presented the highest average of efficiency. The unit that most appeared as a benchmark reference was the Escola de Agronomia (EO). The findings, in the second stage, indicate that the variables budget allocation, management time and age of the institution influence the chance of technical efficiency of academic units. It is believed that this work can aggregate data in the discussion about the internal efficiency control of a complex institution, especially regarding the distribution of resources. Keywords: Federal University; Academic units; Efficiency.