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Orçamento por desempenho: uma análise da relação entre desempenho e alocação de recursos em ações no orçamento de uma Instituição Federal de Ensino Superior

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dc.creator Maurício Vasconcellos Leão Lyrio
dc.creator Verônica de Souza Melo
dc.creator Maurício Mello Codesso
dc.creator Rogério João Lunkes
dc.date 2014-01-01T00:00:00Z
dc.date.accessioned 2015-08-12T11:32:42Z
dc.date.available 2015-08-12T11:32:42Z
dc.identifier 10.5007/1983-4535.2014v7n1p148
dc.identifier 1983-4535
dc.identifier 1983-4535
dc.identifier https://doaj.org/article/80efe6a40c7348cf82511be527e55608
dc.identifier.uri http://evidence.thinkportal.org/handle/123456789/31201
dc.description This article is located in the discussion of allocation of public resources, specifically in the context of a Federal Higher Education Institution - IFES - which in this case is the object of study. From a discomfort on the part of the authors regarding the use of performance information in budgeting of the Federal University of Santa Catarina - UFSC it aims to answer the following research question: Is there a positive correlation between the achieved performance indicators and the resources allocated to budget actions under the Federal University of Santa Catarina? To achieve its goal, the authors follow a line of research that appears in alignment with the so called movement for results which began with the fiscal crisis of the 1980s, namely, Performance-based Budgeting - PBB - or budget for results or performance. With regard to the study methodology it is framed as descriptive, adopting a quantitative approach and using descriptive statistics to analyze the data. The results demonstrated a weak correlation between the performance of the actions of the analyzed institution's budget and the resources allocated to these actions.
dc.language Portuguese
dc.language Spanish
dc.relation https://periodicos.ufsc.br/index.php/gual/article/view/1983-4535.2014v7n1p148/26340
dc.relation https://doaj.org/toc/1983-4535
dc.relation https://doaj.org/toc/1983-4535
dc.rights CC BY-NC-SA
dc.source Revista Gestão Universitária na América Latina : Revista GUAL, Vol 07, Iss 01, Pp 148-168 (2014)
dc.subject : Public Sector; Budgeting; Performance-based Budgeting; Public Institution of Higher Education.
dc.subject Special aspects of education
dc.subject LC8-6691
dc.subject Education
dc.subject L
dc.subject DOAJ:Education
dc.subject DOAJ:Social Sciences
dc.subject Special aspects of education
dc.subject LC8-6691
dc.subject Education
dc.subject L
dc.subject Special aspects of education
dc.subject LC8-6691
dc.subject Education
dc.subject L
dc.subject Special aspects of education
dc.subject LC8-6691
dc.subject Education
dc.subject L
dc.title Orçamento por desempenho: uma análise da relação entre desempenho e alocação de recursos em ações no orçamento de uma Instituição Federal de Ensino Superior
dc.type article


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