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Título: Fatores que inibem a institucionalização do orçamento como ferramenta de controle gerencial em uma IFES
Autor(es): Caliman, Douglas Roriz
Orientador: Matos, Emanuel Rodrigues Junqueira de
Coorientador: Pascuci, Lucilaine Maria
Data do documento: 29-Ago-2014
Resumo: This paper addresses the topic of budget and management control tool in a Federal Institution of Higher Education (IFES), whose aim investigate was to, describe and analyze the factors that inhibit the institutionalization of the budget as a management control tool in an university. The research question is what factors inhibit the institutionalization of the budget as a management control tool in an university? Thus, understanding the problem guided the choice of a case study with a qualitative approach with descriptive and exploratory purposes using as technical procedures for data collection non-participant observation, semi-structured interviews and documentary analysis. Data collection took place from December 2013 to March 2014. Chosen technique for data analysis technique of content analysis of Bardin (1977, 2004) developed in the months from April to June 2014 was used. Research had as theoretical, literature Budget with jobs Frezatti et al. (2008) and Covaleski et al. (2003) and the Institutional Theory with the contribution of works of authors such as Burns and Scapens (2000) and DiMaggio and Powell (1983, 2007). However, it is worth noting that the primary literature was used to Frezatti et al, (2011) where they were analyzed eight categories impacting the budget process. In data analysis, we analyzed the budget process in the theoretical and actual plans, was observed during the stages of institutionalization of the stages and functions of the budget process and eight categories of analysis was observed with 27 factors impacting the institutionalization of the budget. As a conclusion, it was found 16 inhibiting factors such as: Communication Top Down, impersonality, Historic Data and IFES in the budget has not yet been institutionalized as a management control tool. It's just a "ceremonial value criterion" that stabilizes and legitimizes the management of the university and external control bodies.
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