Strategic practices of budgeting and billing in public administration: a case study in the Brazilian Navy
DOI:
https://doi.org/10.5585/ijsm.v15i2.2302Keywords:
Contabilidade, Gestão Pública, Prática Estratégica, Orçamentação, Faturamento.Abstract
In the public institutions of Brazilian direct administration the availability of financial resources is based on yearly budget funds; the process for use of resources is set in legislation and can be time consuming; and unused funds in one fiscal year can not be allocated to the following year. This context of constraints to action becomes particularly complex for organizations that act in the area of Science, Technology & Innovation, like Centro de Análises de Sistemas Navais - CASNAV, that belongs to the Brazilian Navy. Thus, the objective of the research was to analyze how CASNAV’s strategic practices of budgeting and billing are formed, in order to deal with the restrictions and rules of public administration, according to the perception of practitioners involved in the process. This study was based on the perspective of strategy as a social practice and focused on the model of Whittington (2006). The single case study had a descriptive nature, which data collection was done through interviews, observation and analysis of documents and then treated by content analysis technique. Among the main results of the analysis highlights that: a) formation of strategic practices is directly linked to the process of interaction with customers; b) flexibility to deal with the financial or budgetary constraints is largely related to the client's needs; and (c) budgeting and billing practice is made possible by formalization of practitioners’ attributions, the proactivity and interaction with customers and the managerial skills developed internally.Downloads
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2016 Iberoamerican Journal of Strategic Management
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
The author (s) authorize the publication of the manuscript in the journal;
The author (s) guarantee that the contribution is original and unpublished and that it is not being evaluated in another journal (s);
The journal is not responsible for the opinions, ideas and concepts emitted in the texts, as they are the sole responsibility of its author (s);
Editors reserve the right to make textual adjustments and adapt to the publication's rules.
Authors retain the copyright and grant the journal the right to first publication, with the work simultaneously licensed under the Creative Commons Attribution License - 4.0 (CC BY-NC-SA 4.0) that allows the sharing of the work with acknowledgment of authorship and initial publication in this magazine.
Authors are authorized to assume additional contracts separately, for non-exclusive distribution of the version of the work published in this journal (eg, publishing in institutional repository or as a book chapter), with acknowledgment of authorship and initial publication in this journal.
Authors are allowed and encouraged to publish and distribute their work online (eg in institutional repositories or on their personal page) at any point before or during the editorial process, as this can generate productive changes, as well as increase impact and citation of the published work (see “The Effect of Open Access” at http://opcit.eprints.org/oacitation-biblio.html).
Authors can use ORCID for identification. An ORCID identifier is unique to an individual and acts as a persistent digital identifier to ensure that authors (particularly those with relatively common names) can be distinguished and their work appropriately assigned.