Budget, Indicators and Management Performance of the Brazilian Federal Universities

• Autor(a) principal: Rodrigues Santos, Alexandre
• Data de Publicação: 2017
• Outros Autores: Sampaio Barbosa, Flávia Lorenne, Victor Martins, Daniel Felipe, de Moura, Heber José
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Administração Pública e Gestão Social
• Texto Completo: https://periodicos.ufv.br/apgs/article/view/5116
• topic: Administração Pública em IFES

This study aims to analyze the Brazilian federal institutions of higher education (FIGE) regarding the degree of efficiency of the funds invested based on the management indicators of  the Court of Audit (CA). Using secondary data extracted from the management reports of the federal universities concerning the financial year 2013, it was set a sample of 42 FIGEs that by applying multivariate statistical techniques such as multiple linear regression made it possible to measure the relationship between management indicators and budget implementation. By applying a multiple regression model, such as cluster analysis, we sought to identify the similarities among the results of management indicators. The analysis found that CCAPES and IQCD variables strongly influenced budget application, as it presented the opposite effect between the two most relevant variables for the evaluation of the FIGEs, namely: postgraduate education and teacher qualification. Keywords: Indicators; Performance; Management.