Análise dos modelos de tomada de decisões orçamentárias em um Instituto Federal de Educação

Abstract

This dissertation analyzes the empirical evidence that impacts the budget execution in a Federal Education Institute according to their nature, based on documentary evidence and the perception of education managers, from organizational models. The budgetary governance mechanisms unfold within a theoretical gap between the political and the social pole with their own anomalies and contractual failures, where the decision is best explained by a political model of expenditure management. The research uses secondary data analysis of budget execution, norms, minutes and other observed sources of decision making and perceptions collected at different levels of management. The analysis of common factors of the budget execution mechanisms and processes shows two dimensions that share similar explanatory power of the phenomenon and that complement each other in terms of the predominant political organizational model. The decision aspects of the organizational model found result in action plans that are not confirmed, expenses incurred in a hurry to that of the final years and postponement of expenses.