Estágios da institucionalização do modelo de alocação de recursos orçamentários das universidades federais brasileiras

• Autor(a) principal: Reis, Cisne Zélia Teixeira
• Data de Publicação: 2011
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: LOCUS Repositório Institucional da UFV
• Texto Completo: http://locus.ufv.br/handle/123456789/1947
• topic: Institucionalização; Modelo orçamentário; Universidades Federais; Institutionalization; Budget model; Federal universities; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::ADMINISTRACAO PUBLICA

The budget allotment between the federal universities is based on a mathematical model established by the Department of Higher Education (Sesu), the Ministry of Education (MEC) in partnership with the National Association of Directors of Federal Institutions of Higher Education (Andifes). This model is a matrix that considers the production or academic performance institution into a set of variables, presenting results in the budget amount that each university is entitled to meet the maintenance needs and to address their quality and productivity. The model seeks to induce the IFES to adopt management procedures aimed at achieving results. Thus, it is critical that university administrators know, follow and are structured in favor of better performance in the variables that make up the budget model. It is necessary then to investigate the university's commitment to upgrade their management skills in favor of the merger's effective budget model in their habits and routines. For this, we resort to the Institutional Theory, which, in his sociological approach considers that a standard, action or organizational arrangement is institutionalized as part of the habits and routines of the organization. The process of institutionalization involves the stages of Habitualization, Objectification and Sedimentation, which may have varying degrees of institutionalization, because of the time of institution, the incorporation of an organizational field or questioning the social environment makes on it. This research aimed to identify and analyze the stages of institutionalization of the model of allocation of budgetary resources for Costing and Other Capital in the Brazilian federal universities. Characterized as descriptive research, both qualitative and quantitative, secondary data, relating to the methodology of the budget model, had analytical treatment. The primary data were obtained with a questionnaire to the leaders of the area of budgeting and universities have had with statistical multivariate techniques of cluster analysis and discriminant analysis, and frequency analysis and descriptive. Semistructured interviews were applied to the national coordinators of the National Forum of Deans of Planning and Administration (Forplad), an advisory body of Andifes, and the coordinators of the Committee on Models of Forplad. The interviews and open questions in the questionnaire were subjected to content analysis technique. With this research, we can identify the importance attached to the model of allocation of budgetary resources in the perception of strategic subjects of research as well as to group the federal universities according to the stages of institutionalization where they are and thereby contribute to the reflection and indication of actions needed to consolidate and institutionalize the budget model. It is concluded that the budget model constitutes an instrument of great importance in the process of transparency and public administration university, however, face barriers to higher level of institutionalization in its three stages, indicating that the ability of the university to act as what is waiting for each stage is more critical for 27.5% of them.