Integration of Planning and Budgeting at the State Level of Public Administration: the Case of Minas Gerais
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Outros Autores: | , , |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Contabilidade, Gestão e Governança |
Texto Completo: | https://revistacgg.org/index.php/contabil/article/view/717 |
Resumo: | This paper examines whether governmental strategic planning in the Brazilian state of Minas Gerais involves the integration of planning and budgeting and the perceptions of different actors in the political arena and organized civil society with respect to the existing planning model. This is a descriptive and qualitative study, using interviews and analysis of documents such as the Integrated Development Plan for the State of Minas Gerais (PMDI), which serves as the guiding instrument for the entire process of planning for the state, the Pluriannual Government Action Plan (MAPP), the Budget Guidelines Law (LDO) and the Annual Budget Law (LOA). Results show that the analysis of scenarios to identify opportunities and challenges is one of the bases for the construction of planning in the state and that the budget is not a major locus of decision, as it merely presents the allocation of resources previously established in MAPP and its annual reviews. Dialogue is evident in the presentation of documents to civil society, although limitations between rhetoric and practice are observed in some points. It can be concluded, based on the theory, that a moderate, but important, integration exists between planning and budget in Minas Gerais. |
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Contabilidade, Gestão e Governança |
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Integration of Planning and Budgeting at the State Level of Public Administration: the Case of Minas GeraisPlanejamento EstratégicoOrçamentoAdministração PúblicaThis paper examines whether governmental strategic planning in the Brazilian state of Minas Gerais involves the integration of planning and budgeting and the perceptions of different actors in the political arena and organized civil society with respect to the existing planning model. This is a descriptive and qualitative study, using interviews and analysis of documents such as the Integrated Development Plan for the State of Minas Gerais (PMDI), which serves as the guiding instrument for the entire process of planning for the state, the Pluriannual Government Action Plan (MAPP), the Budget Guidelines Law (LDO) and the Annual Budget Law (LOA). Results show that the analysis of scenarios to identify opportunities and challenges is one of the bases for the construction of planning in the state and that the budget is not a major locus of decision, as it merely presents the allocation of resources previously established in MAPP and its annual reviews. Dialogue is evident in the presentation of documents to civil society, although limitations between rhetoric and practice are observed in some points. It can be concluded, based on the theory, that a moderate, but important, integration exists between planning and budget in Minas Gerais. Contabilidade Gestão e Governança2016-04-25info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Pares, Artigosapplication/pdfhttps://revistacgg.org/index.php/contabil/article/view/717Contabilidade Gestão e Governança; v. 19 n. 1 (2016); 3-221984-39251984-3925reponame:Contabilidade, Gestão e Governançainstname:Universidade de Brasília (UnB)instacron:UNBporhttps://revistacgg.org/index.php/contabil/article/view/717/pdfFerreira, Marco Aurélio MarquesReis, Anderson de OliveiraSediyama, Gislaine Aparecida SantanaSilva, Ambrozina de Abreu Pereirainfo:eu-repo/semantics/openAccess2016-09-17T22:29:23Zoai:oai.jamg.cloud:article/717Revistahttp://www.revistacgg.org/index.php/contabilPUBhttps://revistacgg.org/index.php/contabil/oaijamg.cgg@gmail.com1516-70111984-3925opendoar:2016-09-17T22:29:23Contabilidade, Gestão e Governança - Universidade de Brasília (UnB)false |
dc.title.none.fl_str_mv |
Integration of Planning and Budgeting at the State Level of Public Administration: the Case of Minas Gerais |
title |
Integration of Planning and Budgeting at the State Level of Public Administration: the Case of Minas Gerais |
spellingShingle |
Integration of Planning and Budgeting at the State Level of Public Administration: the Case of Minas Gerais Ferreira, Marco Aurélio Marques Planejamento Estratégico Orçamento Administração Pública |
title_short |
Integration of Planning and Budgeting at the State Level of Public Administration: the Case of Minas Gerais |
title_full |
Integration of Planning and Budgeting at the State Level of Public Administration: the Case of Minas Gerais |
title_fullStr |
Integration of Planning and Budgeting at the State Level of Public Administration: the Case of Minas Gerais |
title_full_unstemmed |
Integration of Planning and Budgeting at the State Level of Public Administration: the Case of Minas Gerais |
title_sort |
Integration of Planning and Budgeting at the State Level of Public Administration: the Case of Minas Gerais |
author |
Ferreira, Marco Aurélio Marques |
author_facet |
Ferreira, Marco Aurélio Marques Reis, Anderson de Oliveira Sediyama, Gislaine Aparecida Santana Silva, Ambrozina de Abreu Pereira |
author_role |
author |
author2 |
Reis, Anderson de Oliveira Sediyama, Gislaine Aparecida Santana Silva, Ambrozina de Abreu Pereira |
author2_role |
author author author |
dc.contributor.author.fl_str_mv |
Ferreira, Marco Aurélio Marques Reis, Anderson de Oliveira Sediyama, Gislaine Aparecida Santana Silva, Ambrozina de Abreu Pereira |
dc.subject.por.fl_str_mv |
Planejamento Estratégico Orçamento Administração Pública |
topic |
Planejamento Estratégico Orçamento Administração Pública |
description |
This paper examines whether governmental strategic planning in the Brazilian state of Minas Gerais involves the integration of planning and budgeting and the perceptions of different actors in the political arena and organized civil society with respect to the existing planning model. This is a descriptive and qualitative study, using interviews and analysis of documents such as the Integrated Development Plan for the State of Minas Gerais (PMDI), which serves as the guiding instrument for the entire process of planning for the state, the Pluriannual Government Action Plan (MAPP), the Budget Guidelines Law (LDO) and the Annual Budget Law (LOA). Results show that the analysis of scenarios to identify opportunities and challenges is one of the bases for the construction of planning in the state and that the budget is not a major locus of decision, as it merely presents the allocation of resources previously established in MAPP and its annual reviews. Dialogue is evident in the presentation of documents to civil society, although limitations between rhetoric and practice are observed in some points. It can be concluded, based on the theory, that a moderate, but important, integration exists between planning and budget in Minas Gerais. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-04-25 |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Avaliado por Pares, Artigos |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/717 |
url |
https://revistacgg.org/index.php/contabil/article/view/717 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://revistacgg.org/index.php/contabil/article/view/717/pdf |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
publisher.none.fl_str_mv |
Contabilidade Gestão e Governança |
dc.source.none.fl_str_mv |
Contabilidade Gestão e Governança; v. 19 n. 1 (2016); 3-22 1984-3925 1984-3925 reponame:Contabilidade, Gestão e Governança instname:Universidade de Brasília (UnB) instacron:UNB |
instname_str |
Universidade de Brasília (UnB) |
instacron_str |
UNB |
institution |
UNB |
reponame_str |
Contabilidade, Gestão e Governança |
collection |
Contabilidade, Gestão e Governança |
repository.name.fl_str_mv |
Contabilidade, Gestão e Governança - Universidade de Brasília (UnB) |
repository.mail.fl_str_mv |
jamg.cgg@gmail.com |
_version_ |
1798315267561881600 |