Remains payable from brazilian federal universities: an analysis in the period 2015-2022 from the perspective of Punctuated Equilibrium Theory

• Autor(a) principal: Santana, Simonne Saraiva Nunes
• Data de Publicação: 2024
• Outros Autores: Silva, Ana Camila da, Nascimento, João Carlos Hipólito Bernardes do
• Tipo de documento: Artigo
• Idioma: eng
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/34949
• topic: Punctuated Equilibrium Theory; Remains Payable, Brazilian Federal Universities; Punctuated Equilibrium Theory; Teoría del equilibrio puntuado; Queda por Pagar, Universidades Federales Brasileñas.; Teoria do Equilíbrio Pontuado; Restos a Pagar, Universidades Federais Brasileiras.

Purpose: To analyze from the point of view of the Punctuated Equilibrium Theory, the unprocessed Remains payable stock, in order to identify the periods of equilibrium and variations within the scope of Brazilian Federal Public Universities. Methodology: The research is classified as to the focus as descriptive. To achieve the proposed objective, the data collection was carried out through documentary research, regarding the approach, the research is quantitative, a sample of 69 IFES was adopted. The variables used in this study were: Unprocessed Remains Payable registered, re-registered and canceled. The temporal aspect of analysis of the variables was the years 2015 to 2022. Results: This study verified the adherence of PET in the evolution of the Unprocessed Remains Payable stock and identified periods of unusual variations in the universities' RAP. After this analysis, the presence of an equilibrium pattern with interruptions was evident, which confirms the central hypothesis that the Theory of Punctuated Equilibrium is relevant to analyze budget fluctuations in the Brazilian context. Contributions of the Study: As a theoretical contribution, the research fills a gap by analyzing the behavior of RPNP in times of instability. In a practical context, this study helps public managers in the management of outstanding payments and in the balance of public accounts. Finally, the social contribution resides in improving the mechanisms for managing public accounts, which can be translated into improved public spending.