TOMADA DE DECISÃO EM ORÇAMENTO: O CASO DA UNIVERSIDADE FEDERAL DE SANTA CATARINA

• Main Authors: Verônica de Souza de Melo, Rogério João Lunkes, Joice Denise Schäfer, Daiane Antonini Bortoluzzi
• Format: Article
• Language: Spanish
• Published: Universidade Federal de Santa Catarina 2018-01-01
• Series: Revista Gestão Universitária na América Latina
• Subjects: decision making; budget; performance
• Online Access: http://www.redalyc.org/articulo.oa?id=319355896012

This research aims to analyze the process of budget decision-making authority in a Federal University, according to the conceptual premises of four theoretical models of public decision: incremental, trial series, multiple streams and punctuated equilibrium. Items common addressed in models allowed the construction of guiding analytical categories to prepare the instrument for data collection and analysis. Through semi-structured interviews and the light of theoretical models of decision it was found that in the analyzed institution environment, budget decisions are taken collectively and focused manner in the internal environment, however, external organization subjects, tend to press it so that new items are added in the investment guidelines. We can see a coexistence of the models studied.