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Dissertação
Cultura organizacional e a Nova Gestão Pública: uma análise de assimetria entre planejamento e execução
The organizational culture installed in the current Brazilian Public Administration makes it difficult to correctly measure the behavior of resource execution in the face of its institutional demands, the administrative function of strategic planning deviates in many evaluations of expenses an...
Autor principal: | AMARAL, Klayrlson da Costa |
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Grau: | Dissertação |
Idioma: | por |
Publicado em: |
Universidade Federal do Pará
2023
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Assuntos: | |
Acesso em linha: |
https://repositorio.ufpa.br/jspui/handle/2011/15608 |
Resumo: |
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The organizational culture installed in the current Brazilian Public Administration makes it
difficult to correctly measure the behavior of resource execution in the face of its institutional
demands, the administrative function of strategic planning deviates in many evaluations of
expenses and delivery of public policies revealing functional disagreements and negative
impacts of expenses. . The complex budget system and its performance are fundamental in
understanding these dysfunctions, chances in which the dissertation focused its research,
applying the method in quantitative analyzes with approaches to documental and
bibliographic reviews, opportunity in which planning tools, annual budget laws, management,
federal government database systems and cross-sectional literature on New Public
Management, converging on Neo-institutionalist and Public Choice theories, took their forms
and results. In order to reach the objectives, the analysis of data confrontation by tables and
graphs was carried out in a historical series of seven years of budgetary and financial
execution, belonging to a unit of a federal public autarchy of education, called Campus
Santana, of the Instituto Federal do Amapa. The study was limited only to the execution of
current expenses, in 5 groups and elements well defined by the action codes 20RL dealt with
by Law nº 4.320/64 and its amendments. The research results found significant asymmetrical
levels, which revealed an average rate above thirty percent of deviation per year, configuring
a performance standard that requires attention in light of efficiency and public quality, which
escalated the need to characterize the organization. and understand the cultural systems that
involve political-administrative and legal capacities. In the balance of practical and scientific
concepts, specific lines of analysis emerged that model more realistic and compatible roles at
the level of the researched structure, which in the case study enabled the proposal of a new
functional model, focused on the decision-making power of resource distribution, execution
and results-oriented evaluation, based on the effective participation of interest groups,
management sectors, as well as local and academic representatives, which was incorporated
into the legal and regulatory mechanisms to which the organization already belongs. |