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- Title
Presença Potencial do Contingenciamento da União nos Artifícios Adotados pelos Gestores das UG's.
- Authors
Parisi, Cláudio; Galhardo, José António Gouvêa; Pereira, Anisio Cândido; Silva, Aldy Fernandes da
- Abstract
The objective of this research was to assess of the contingency reflexes of Brazilian Central Government on the management of the Management Units -- MU. The representation model assumed that the reflexes take place under the form of shortcuts adopted by managers in order to make budget execution feasible. This is a descriptive research of a qualitative nature, which was performed by gathering, handling, and interpreting data from court proceedings in the Federal Audit Court -- TCU on the annual account audits of the UGs in Direct Government Bodies, Autonomous Institutions, and Foundations located in the State of Sao Paulo. Data analysis was based on a content analyzing procedure that involved selecting documents, listing assumptions and measuring indicators, as well as employing the Chi-square test for a statistical assessment of the research assumptions. The results have shown that there is a variety of creative actions and that it is possible to identify them according to the management area, there is also a diversified incidence of such creative actions among management areas, affecting indiscriminately the following areas: budgeting, finance, assets and property, personnel, provision of goods and services, and operations.
- Subjects
BRAZIL; CONTINGENCY theory (Management); FEDERAL government; PUBLIC finance; BUDGET; EXECUTIONS (Law); ECONOMIC policy
- Publication
Revista Brasileira de Gestão de Negócios, 2011, Vol 13, Issue 41, p415
- ISSN
1806-4892
- Publication type
Article