Constitutional Amendment n. 95/2016 and its impact on a federal university

• Autor(a) principal: Amorim de Oliveira, Viviane
• Data de Publicação: 2022
• Outros Autores: Tadeu Vieira, Eduardo, Mota dos Santos, Tiago, Katsumi Niyama, Jorge
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Ambiente Contábil
• Texto Completo: https://periodicos.ufrn.br/ambiente/article/view/24119
• topic: Constitutional Amendment No. 95/2016; Budget; Federal Higher Education Institutions; University of Brasilia; UnB.; Enmienda Constitucional n.º 95/2016; Presupuesto; Instituciones Federales de Educación Superior; Universidad de Brasilia; UnB.; Emenda Constitucional n. 95/2016. Instituições Federais de Ensino Superior. UnB.; Emenda Constitucional 95

Purpose: To evaluate, in a hypothetical scenario and by means of a retrospective approach, in the period from 1995 to 2017, the effects of Constitutional Amendment no. 95/2016 on the budget of the University of Brasília, based on an econometric model for forecasting expense paid. Methodology: Statistical modeling of multiple linear regression by the method of ordinary least squares was used as a tool for the quantitative approach of measurement and identification of the possible effects of the Amendment on the UnB budget, anchored in bibliographic and documentary research. Results: Built-up area, students' stay and total number of employees were identified as the variables with the greatest impact on the forecast of paid expenditure at the University. Such variables are statistically significant and were positively related to the dependent variable paid expense. When considering the historical scenario of UnB, especially regarding the government policies adopted in the analyzed period, the insufficiency of resources for the maintenance of its main activities was highlighted, widely recognized as the teaching, research and extension tripod. This lack of resources was not considered as a specific situation of UnB, as it is related to all federal institutions of higher education (IFES), and was linked to the period under analysis, under the hypothetical validity of Constitutional Amendment No. 95/2016 on the budget of the University of Brasilia, from 1995 to 2017. Contributions of the Study: This study seeks to contribute to the expansion of the literature dealing with the management of public entities, specifically universities. By proposing the respective variables, we enable future managers to measure the impact of the Constitutional Amendment from its historical context. These scenarios produced will enable adequate planning and decision making to expand or reduce the supply of public services depending on the resources available.