dc.contributor | Pigatto, Jose Alexandre Magrini | |
dc.contributor | http://lattes.cnpq.br/4721687411214673 | |
dc.contributor | Zucatto, Luís Carlos | |
dc.contributor | Cruz, Claudia Ferreira da | |
dc.creator | Fagundes, Jose Paulo | |
dc.date.accessioned | 2022-03-31T12:12:47Z | |
dc.date.accessioned | 2022-10-07T22:09:48Z | |
dc.date.available | 2022-03-31T12:12:47Z | |
dc.date.available | 2022-10-07T22:09:48Z | |
dc.date.created | 2022-03-31T12:12:47Z | |
dc.date.issued | 2021-08-31 | |
dc.identifier | http://repositorio.ufsm.br/handle/1/23993 | |
dc.identifier.uri | http://repositorioslatinoamericanos.uchile.cl/handle/2250/4035104 | |
dc.description.abstract | This 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.publisher | Universidade Federal de Santa Maria | |
dc.publisher | Brasil | |
dc.publisher | Administração Pública | |
dc.publisher | UFSM | |
dc.publisher | Programa de Pós-Graduação em Gestão de Organizações Públicas | |
dc.publisher | Centro de Ciências Sociais e Humanas | |
dc.rights | http://creativecommons.org/licenses/by-nc-nd/4.0/ | |
dc.rights | Attribution-NonCommercial-NoDerivatives 4.0 International | |
dc.subject | Acumulação de gastos | |
dc.subject | Instituições orçamentárias | |
dc.subject | Governança | |
dc.subject | Hurry-up expenditure | |
dc.subject | Budgetary institutions | |
dc.subject | Governance | |
dc.title | Análise da acumulação de gastos de final de ano na Universidade Federal do Pampa | |
dc.type | Dissertação | |