O orçamento público como instrumento para o Planejamento e Desenvolvimento Institucional (PDI): um estudo multicaso nas instituições de ensino superior públicas federais do estado do Paraná

Abstract

Seeing that public budget is a comprehensive subject, different knowledge areas have carried out several studies of it. Public budget is highly relevant to Public Management mainly for involving the participation of citizens in its design and implementation. Higher Education Federal Institutions (HEFI) are indirect administration entities which are essential for the country economic and social development and their managers are public administration agents in charge of public resources management. Thus, the HEFI role is highly relevant since they manage significant amount of resources deriving from the National Treasury Department addressed to institutional purposes. In this regard, the present multi-case, theoretical and empiric study aims at checking how the State of Paraná HEFI managers manage budget addressed to institutional planning and development actions seeking effective and efficient public services. In order to set our focus limits and meet the proposed objective the research methodology is as follows: descriptive concerning the approach to the problem; qualitative concerning documental and bibliographic data; and, in addition, it carried out field research through questionnaires structured for data collection. Research results show that people in charge of IPD design, development, implementation and assessment have limited knowledge of budget, as well as limited resources for teaching activity, research and extension program improvements. Most interviewed managers consider important to enter into conventions addressed to budget composition. It was possible to find out that people involved in the IPD design, development, implementation and assessment have medium degree participation. Moreover, the study shows that not all the researched institutions use IPD for planning and management. The IPD implementation in the geographic areas of researched institutions is institutionally relevant and meets the public policy demands, design and implementation. Besides contributing to other studies about this subject, the present dissertation provides elements showing that budget is not an effective, efficacious and efficient tool for institutional planning and development, according to the State of Paraná Higher Education Federal Institutions’ managers. Finally, the present research proposes that future studies should develop institutional actions to foster the improvement of budget knowledge level through highlighting the importance of public resources for management and identifying factors that encourage the use of IPD addressed to planning and management, thus contributing to the higher education qualitative improvement.