dc.contributorPigatto, Jose Alexandre Magrini
dc.contributorhttp://lattes.cnpq.br/4721687411214673
dc.contributorZucatto, Luís Carlos
dc.contributorCruz, Claudia Ferreira da
dc.creatorFagundes, Jose Paulo
dc.date.accessioned2022-03-31T12:12:47Z
dc.date.accessioned2022-10-07T22:09:48Z
dc.date.available2022-03-31T12:12:47Z
dc.date.available2022-10-07T22:09:48Z
dc.date.created2022-03-31T12:12:47Z
dc.date.issued2021-08-31
dc.identifierhttp://repositorio.ufsm.br/handle/1/23993
dc.identifier.urihttp://repositorioslatinoamericanos.uchile.cl/handle/2250/4035104
dc.description.abstractThis dissertation addresses the hurry-up spending and deferral of expenses by means of end-of-year flexibility on discretionary current and capital primary expenditure at the Federal University of Pampa, in parallel with the description of the internal budgetary decision-making characteristics for the period between 2010 and 2019. The hurry-up expenditure and the year-end flexibility were described by period and line-item categories using two multiples of the annual average of budgetary expenditures with conter-physically benefits received into the financial year. Expenses on transportation, supplies and per-diem respond for more than 38% of its annual average as hurry-up expenditure on a recurring basis. Capital expenditures had responded for most of the hurried and erratically deferred expenditures. In parallel, a content analysis on documents on budgetary decisions and deliberations resulted in variables that were grouped into an initial theoretical construct of five factors. Through factor analysis, the construct was reduced to three predominant factors. Thus, the decision-making process of of the discretionary primary current and capital spending at UNIPAMPA was characterized by being more political than of social participation, and this model fits first, with the existence of rushed spending in budget execution verified in the period between 2010 and 2019 and , then, with an execution of most of the discretionary expenditures physically out of the financial year.
dc.publisherUniversidade Federal de Santa Maria
dc.publisherBrasil
dc.publisherAdministração Pública
dc.publisherUFSM
dc.publisherPrograma de Pós-Graduação em Gestão de Organizações Públicas
dc.publisherCentro de Ciências Sociais e Humanas
dc.rightshttp://creativecommons.org/licenses/by-nc-nd/4.0/
dc.rightsAttribution-NonCommercial-NoDerivatives 4.0 International
dc.subjectAcumulação de gastos
dc.subjectInstituições orçamentárias
dc.subjectGovernança
dc.subjectHurry-up expenditure
dc.subjectBudgetary institutions
dc.subjectGovernance
dc.titleAnálise da acumulação de gastos de final de ano na Universidade Federal do Pampa
dc.typeDissertação


Este ítem pertenece a la siguiente institución