PARTICIPATION OF DIFFERENT DEPARTMENTS AND UNITS IN THE BUDGET SYSTEM: A CASE STUDY IN AN INSTITUTION OF HIGHER EDUCATION OF SANTA CATARINA STATE

Detalhes bibliográficos
Autor(a) principal: Rodrigues Junior, Moacir Manoel
Data de Publicação: 2012
Outros Autores: Zonatto, Vinícius Costa da Silva, Lavarda, Carlos Eduardo Facin
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/27399
Resumo: The aim of this study was to identify the participation of different departments and units in the budgetary system of a higher education institution. Text discusses aspects of the budget system, the reasons for the use of budgets and budgetary participation.  Was developed a descriptive study using a case study with a qualitative approach in a municipal public higher education institution in the state of Santa Catarina. Was interviewed three people responsible for the budget system and sent questionnaires to the heads of the sectors and units in the budgeting process, resulting in 30 responses. The results indicate that there is a budget system in the consolidated institution, linked to the municipal government. There was some disagreement among respondents on issues of performance evaluation, incentive participation and goal setting. Budget participation was the largest category with different opinions among respondents.
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spelling PARTICIPATION OF DIFFERENT DEPARTMENTS AND UNITS IN THE BUDGET SYSTEM: A CASE STUDY IN AN INSTITUTION OF HIGHER EDUCATION OF SANTA CATARINA STATEPARTICIPAÇÃO DOS DIFERENTES DEPARTAMENTOS E UNIDADES NO SISTEMA ORÇAMENTÁRIO: UM ESTUDO DE CASO EM UMA INSTITUIÇÃO DE ENSINO SUPERIOR DO ESTADO DE SANTA CATARINAOrçamentoParticipação orçamentáriaSistema orçamentárioBudgetBudget participationBudget systemThe aim of this study was to identify the participation of different departments and units in the budgetary system of a higher education institution. Text discusses aspects of the budget system, the reasons for the use of budgets and budgetary participation.  Was developed a descriptive study using a case study with a qualitative approach in a municipal public higher education institution in the state of Santa Catarina. Was interviewed three people responsible for the budget system and sent questionnaires to the heads of the sectors and units in the budgeting process, resulting in 30 responses. The results indicate that there is a budget system in the consolidated institution, linked to the municipal government. There was some disagreement among respondents on issues of performance evaluation, incentive participation and goal setting. Budget participation was the largest category with different opinions among respondents.O objetivo deste estudo é identificar a participação dos diferentes departamentos e unidades no sistema orçamentário de uma Instituição de Ensino Superior (IES). Discorre-se sobre os aspectos do sistema orçamentário, as razões de uso dos orçamentos e a participação orçamentária. Para isso, desenvolveu-se uma pesquisa descritiva, por meio de um estudo de caso com abordagem qualitativa, de uma IES pública municipal do Estado de Santa Catarina. Foram entrevistadas três pessoas responsáveis pelo sistema orçamentário e enviados questionários para os responsáveis dos setores e unidades do processo de orçamentação, obtendo-se 30 respostas. Os resultados obtidos indicam que existe um sistema orçamentário consolidado na instituição, vinculado ao poder público municipal. Verificaram-se pontos de discordância entre os respondentes em torno das questões de avaliação do desempenho, incentivo à participação e definição de metas. Já a participação no orçamento foi a categoria da pesquisa com menor consenso entre os respondentes.UFRGS2012-11-23info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/27399ConTexto - Contabilidade em Texto; v. 12 n. 22 (2012): 2º semestre 2012; 27-412175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/27399/pdfRodrigues Junior, Moacir ManoelZonatto, Vinícius Costa da SilvaLavarda, Carlos Eduardo Facininfo:eu-repo/semantics/openAccess2013-10-14T17:53:30Zoai:seer.ufrgs.br:article/27399Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2013-10-14T17:53:30ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv PARTICIPATION OF DIFFERENT DEPARTMENTS AND UNITS IN THE BUDGET SYSTEM: A CASE STUDY IN AN INSTITUTION OF HIGHER EDUCATION OF SANTA CATARINA STATE
PARTICIPAÇÃO DOS DIFERENTES DEPARTAMENTOS E UNIDADES NO SISTEMA ORÇAMENTÁRIO: UM ESTUDO DE CASO EM UMA INSTITUIÇÃO DE ENSINO SUPERIOR DO ESTADO DE SANTA CATARINA
title PARTICIPATION OF DIFFERENT DEPARTMENTS AND UNITS IN THE BUDGET SYSTEM: A CASE STUDY IN AN INSTITUTION OF HIGHER EDUCATION OF SANTA CATARINA STATE
spellingShingle PARTICIPATION OF DIFFERENT DEPARTMENTS AND UNITS IN THE BUDGET SYSTEM: A CASE STUDY IN AN INSTITUTION OF HIGHER EDUCATION OF SANTA CATARINA STATE
Rodrigues Junior, Moacir Manoel
Orçamento
Participação orçamentária
Sistema orçamentário
Budget
Budget participation
Budget system
title_short PARTICIPATION OF DIFFERENT DEPARTMENTS AND UNITS IN THE BUDGET SYSTEM: A CASE STUDY IN AN INSTITUTION OF HIGHER EDUCATION OF SANTA CATARINA STATE
title_full PARTICIPATION OF DIFFERENT DEPARTMENTS AND UNITS IN THE BUDGET SYSTEM: A CASE STUDY IN AN INSTITUTION OF HIGHER EDUCATION OF SANTA CATARINA STATE
title_fullStr PARTICIPATION OF DIFFERENT DEPARTMENTS AND UNITS IN THE BUDGET SYSTEM: A CASE STUDY IN AN INSTITUTION OF HIGHER EDUCATION OF SANTA CATARINA STATE
title_full_unstemmed PARTICIPATION OF DIFFERENT DEPARTMENTS AND UNITS IN THE BUDGET SYSTEM: A CASE STUDY IN AN INSTITUTION OF HIGHER EDUCATION OF SANTA CATARINA STATE
title_sort PARTICIPATION OF DIFFERENT DEPARTMENTS AND UNITS IN THE BUDGET SYSTEM: A CASE STUDY IN AN INSTITUTION OF HIGHER EDUCATION OF SANTA CATARINA STATE
author Rodrigues Junior, Moacir Manoel
author_facet Rodrigues Junior, Moacir Manoel
Zonatto, Vinícius Costa da Silva
Lavarda, Carlos Eduardo Facin
author_role author
author2 Zonatto, Vinícius Costa da Silva
Lavarda, Carlos Eduardo Facin
author2_role author
author
dc.contributor.author.fl_str_mv Rodrigues Junior, Moacir Manoel
Zonatto, Vinícius Costa da Silva
Lavarda, Carlos Eduardo Facin
dc.subject.por.fl_str_mv Orçamento
Participação orçamentária
Sistema orçamentário
Budget
Budget participation
Budget system
topic Orçamento
Participação orçamentária
Sistema orçamentário
Budget
Budget participation
Budget system
description The aim of this study was to identify the participation of different departments and units in the budgetary system of a higher education institution. Text discusses aspects of the budget system, the reasons for the use of budgets and budgetary participation.  Was developed a descriptive study using a case study with a qualitative approach in a municipal public higher education institution in the state of Santa Catarina. Was interviewed three people responsible for the budget system and sent questionnaires to the heads of the sectors and units in the budgeting process, resulting in 30 responses. The results indicate that there is a budget system in the consolidated institution, linked to the municipal government. There was some disagreement among respondents on issues of performance evaluation, incentive participation and goal setting. Budget participation was the largest category with different opinions among respondents.
publishDate 2012
dc.date.none.fl_str_mv 2012-11-23
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
Avaliado por Pares
format article
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dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/27399
url https://seer.ufrgs.br/index.php/ConTexto/article/view/27399
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/27399/pdf
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 12 n. 22 (2012): 2º semestre 2012; 27-41
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
instacron:UFRGS
instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
instacron_str UFRGS
institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
repository.mail.fl_str_mv fernanda.momo@ufrgs.br||contexto@ufrgs.br
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