Purchases at the public university: quality of spending or obstacles race?
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Outros Autores: | |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Revista de Gestão e Avaliação Educacional |
Texto Completo: | http://periodicos.ufsm.br/regae/article/view/71738 |
Resumo: | This article aims to analyze the budgetary and financial execution of organizational purchases to meet the institutional purposes of a Bahia state public university, from 2015 to 2021, based on the implementation of a set of rules and administrative procedures by the state executive power. The importance of debating university autonomy, the decision-making process on investment conditions and the respective financing of higher education are important arguments for carrying out this study. This is a qualitative research, with exploratory-descriptive purposes, which used the case study as a strategy and documentary research as a method of data collection. The findings reveal that the control of public expenditures has been used as a governmental mechanism to cut expenses at the university, especially regarding the acquisition of permanent and consumer goods, through excessive practices of external control that harm its administrative autonomy and financial and patrimonial management. |
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Purchases at the public university: quality of spending or obstacles race?Compras na universidade pública: qualidade do gasto ou corrida de obstáculos?Autonomia UniversitáriaCompras PúblicasQualidade do Gasto PúblicoThis article aims to analyze the budgetary and financial execution of organizational purchases to meet the institutional purposes of a Bahia state public university, from 2015 to 2021, based on the implementation of a set of rules and administrative procedures by the state executive power. The importance of debating university autonomy, the decision-making process on investment conditions and the respective financing of higher education are important arguments for carrying out this study. This is a qualitative research, with exploratory-descriptive purposes, which used the case study as a strategy and documentary research as a method of data collection. The findings reveal that the control of public expenditures has been used as a governmental mechanism to cut expenses at the university, especially regarding the acquisition of permanent and consumer goods, through excessive practices of external control that harm its administrative autonomy and financial and patrimonial management.Neste artigo, tem-se como objetivo analisar a execução orçamentária e financeira das compras organizacionais, para o atendimento das finalidades institucionais de uma universidade pública estadual baiana, no período de 2015 a 2021, a partir da implantação de um conjunto de normas e procedimentos administrativos pelo poder executivo do Estado. A importância de debater a autonomia universitária, o processo de decisões sobre as condições de investimento e o respectivo financiamento da educação superior são argumentos importantes para realização deste estudo. Trata-se de uma pesquisa qualitativa, com fins exploratório-descritivo, que utilizou como estratégia o estudo de caso e como método de coleta de dados a pesquisa documental. Os resultados explicitam que o controle de gastos públicos vem sendo empregado com mecanismo governamental de corte de gastos na universidade, sobretudo, quanto à aquisição de bens permanentes e de consumo, por meio de práticas de controle externo que ferem sua autonomia administrativa e de gestão financeira e patrimonial.Universidade Federal de Santa Maria2023-01-05info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://periodicos.ufsm.br/regae/article/view/7173810.5902/2318133871738Regae: Revista de Gestão e Avaliação Educacional; v. 12, n. 21, 2023, publicação contínua; e71738, p. 1-21Revista de Gestão e Avaliação Educacional; v. 12, n. 21, 2023, publicação contínua; e71738, p. 1-212318-13382176-2171reponame:Revista de Gestão e Avaliação Educacionalinstname:Universidade Federal de Santa Maria (UFSM)instacron:UFSMporhttp://periodicos.ufsm.br/regae/article/view/71738/50679Copyright (c) 2022 Revista de Gestão e Avaliação Educacionalinfo:eu-repo/semantics/openAccessOliveira, Carlos Eduardo Cardoso deMota Júnior, Antônio de Macêdo2023-11-07T17:03:33Zoai:ojs.pkp.sfu.ca:article/71738Revistahttps://periodicos.ufsm.br/regaePUBhttp://cascavel.ufsm.br/revistas/ojs-2.2.2/index.php/regae/oai||revistaregae@gmail.com2318-13382176-2171opendoar:2023-11-07T17:03:33Revista de Gestão e Avaliação Educacional - Universidade Federal de Santa Maria (UFSM)false |
dc.title.none.fl_str_mv |
Purchases at the public university: quality of spending or obstacles race? Compras na universidade pública: qualidade do gasto ou corrida de obstáculos? |
title |
Purchases at the public university: quality of spending or obstacles race? |
spellingShingle |
Purchases at the public university: quality of spending or obstacles race? Oliveira, Carlos Eduardo Cardoso de Autonomia Universitária Compras Públicas Qualidade do Gasto Público |
title_short |
Purchases at the public university: quality of spending or obstacles race? |
title_full |
Purchases at the public university: quality of spending or obstacles race? |
title_fullStr |
Purchases at the public university: quality of spending or obstacles race? |
title_full_unstemmed |
Purchases at the public university: quality of spending or obstacles race? |
title_sort |
Purchases at the public university: quality of spending or obstacles race? |
author |
Oliveira, Carlos Eduardo Cardoso de |
author_facet |
Oliveira, Carlos Eduardo Cardoso de Mota Júnior, Antônio de Macêdo |
author_role |
author |
author2 |
Mota Júnior, Antônio de Macêdo |
author2_role |
author |
dc.contributor.author.fl_str_mv |
Oliveira, Carlos Eduardo Cardoso de Mota Júnior, Antônio de Macêdo |
dc.subject.por.fl_str_mv |
Autonomia Universitária Compras Públicas Qualidade do Gasto Público |
topic |
Autonomia Universitária Compras Públicas Qualidade do Gasto Público |
description |
This article aims to analyze the budgetary and financial execution of organizational purchases to meet the institutional purposes of a Bahia state public university, from 2015 to 2021, based on the implementation of a set of rules and administrative procedures by the state executive power. The importance of debating university autonomy, the decision-making process on investment conditions and the respective financing of higher education are important arguments for carrying out this study. This is a qualitative research, with exploratory-descriptive purposes, which used the case study as a strategy and documentary research as a method of data collection. The findings reveal that the control of public expenditures has been used as a governmental mechanism to cut expenses at the university, especially regarding the acquisition of permanent and consumer goods, through excessive practices of external control that harm its administrative autonomy and financial and patrimonial management. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-01-05 |
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 |
http://periodicos.ufsm.br/regae/article/view/71738 10.5902/2318133871738 |
url |
http://periodicos.ufsm.br/regae/article/view/71738 |
identifier_str_mv |
10.5902/2318133871738 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
http://periodicos.ufsm.br/regae/article/view/71738/50679 |
dc.rights.driver.fl_str_mv |
Copyright (c) 2022 Revista de Gestão e Avaliação Educacional info:eu-repo/semantics/openAccess |
rights_invalid_str_mv |
Copyright (c) 2022 Revista de Gestão e Avaliação Educacional |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Universidade Federal de Santa Maria |
publisher.none.fl_str_mv |
Universidade Federal de Santa Maria |
dc.source.none.fl_str_mv |
Regae: Revista de Gestão e Avaliação Educacional; v. 12, n. 21, 2023, publicação contínua; e71738, p. 1-21 Revista de Gestão e Avaliação Educacional; v. 12, n. 21, 2023, publicação contínua; e71738, p. 1-21 2318-1338 2176-2171 reponame:Revista de Gestão e Avaliação Educacional instname:Universidade Federal de Santa Maria (UFSM) instacron:UFSM |
instname_str |
Universidade Federal de Santa Maria (UFSM) |
instacron_str |
UFSM |
institution |
UFSM |
reponame_str |
Revista de Gestão e Avaliação Educacional |
collection |
Revista de Gestão e Avaliação Educacional |
repository.name.fl_str_mv |
Revista de Gestão e Avaliação Educacional - Universidade Federal de Santa Maria (UFSM) |
repository.mail.fl_str_mv |
||revistaregae@gmail.com |
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1809281069240811520 |