Entrepreneurial Action in the Public Sector: the "Post-purchase" Sector of a Public University of Minas Gerais

• Autor(a) principal: Lacerda, Gilson David
• Data de Publicação: 2021
• Outros Autores: Andrade, Daniela Meirelles
• Tipo de documento: Artigo
• Idioma: eng; por
• Título da fonte: Contabilidade, Gestão e Governança
• Texto Completo: https://revistacgg.org/index.php/contabil/article/view/2497
• topic: Entrepreneurial action; Public entrepreneurship; Entrepreneurial action in the public sector; Public purchases; Ação empreendedora; Empreendedorismo público; Ação empreendedora no setor público; Compras públicas.

Objective: investigating whether the creation of the “Post-purchase” sector in a public University, in the south of Minas Gerais, can be understood as an entrepreneurial action.Method: qualitative and descriptive approach, supported by an observational study case. The data was obtained through participant observation, semi structured review and documentary research, and analyzed through the thematic analysis method, according to the proposed theoretical scheme.Originality/Relevance: displacing the focus of studies from highlighting the entrepreneurial individual to the entrepreneurial action itself, and exploring the “Post-purchase” theme in public organizations. This study is a way of providing the society with knowledge of the different innovative actions promoted by University which is being researched, as well as inspiring other public organizations to develop similar actions.Results: the creation of the sector enabled social results within the researched University, which manifested through the generation of qualitative benefits (changes in the perception had by providers, support to members of the university community, and positive impact in fulfilling material needs) and quantitative benefits (reduction of values included under Accrued Liabilities, improvement in budget execution and resource management, and improvement in the institution’s accounting ratios). Considering the characteristics being presented, it is concluded that this sector creation can be seen as an entrepreneurial action.Theoretical/Methodological contributions: beyond the contribution to the public entrepreneurship research field, this study proposes a theoretical scheme which can be applied to new empirical researches aiming to comprehend the occurrence of the entrepreneurial action in the public sector.