Gestão dos recursos por termo de execução descentralizada nas Instituições Federais de Ensino Superior brasileiras
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2018-06-08
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Universidade Federal de Goiás
Resumo
Therefore, the overall objective of this research is to determine the challenges faced in the budgetary and financial administration of resources due to Decentralized Execution Term (TED) in Federal Institutions of Higher Education (IFES). In order to analyze this thematic, the study was based specifically on governance and the Excellence Model in Public Management to identify the dimensions and factors of this management and thereby, to offer a compendium of good practices to manage these resources. As it was verified that the IFES assume two roles in the management of the resources by TED - the one of decentralizing unit when making the transfer and the one of decentralized unit when it is receiving the transfer - two procedures were adopted to obtain the data. In the decentralization one, they were obtained from the management reports (2015) that the IFES presented to the TCU. In the decentralized one, the data were collected through a questionnaire applied to the servers. To analyze them in the decentralizer, the content and descriptive analyzes were performed, while for the decentralized, the descriptive statistical analysis and the factorial analysis were performed.This way, it was verified in this research that the decentralizer requires better transparency in the coordination and the management of the renderings of accounts. On the other hand , in the decentralized, four factors were elicited which are related to the challenges in the management of resources by TED and five factors which represent the degree of importance in this management. Based on these analyzed factors, this study generated as the product the main premises for a manual of good practices in the management of resources by TED for IFES.
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LIMA, W. P. Gestão dos recursos por termo de execução descentralizada nas Instituições Federais de Ensino Superior brasileiras. 2018. 99 f. Dissertação (Mestrado em Administração Pública em Rede Nacional) - Universidade Federal de Goiás, Aparecida de Goiânia, 2018.