Strategic practices of budgeting and billing in public administration: a case study in the Brazilian Navy

Autores/as

  • Denise de Almeida Pereira Universidade Federal do Rio de Janeiro - UFRJ
  • Fernanda Filgueiras Sauerbronn Universidade Federal do Rio de Janeiro - UFRJ
  • Ana Carolina Pimentel Duarte da Fonseca Universidade Federal do Rio de Janeiro - UFRJ
  • Marcelo Alvaro da Silva Macedo Universidade Federal do Rio de Janeiro - UFRJ

DOI:

https://doi.org/10.5585/ijsm.v15i2.2302

Palabras clave:

Contabilidade, Gestão Pública, Prática Estratégica, Orçamentação, Faturamento.

Resumen

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.

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Biografía del autor/a

Denise de Almeida Pereira, Universidade Federal do Rio de Janeiro - UFRJ

Mestre em Ciências Contábeis pela Universidade Federal do Rio de Janeiro/FACC Encarregada da Divisão de Contabilidade de Custos no CASNAV/MB

Fernanda Filgueiras Sauerbronn, Universidade Federal do Rio de Janeiro - UFRJ

Universidade Federal do Rio de JaneiroPrograma de Pós-graduação em Ciências Contábeis

Ana Carolina Pimentel Duarte da Fonseca, Universidade Federal do Rio de Janeiro - UFRJ

Doutora em Administração pela Universidade Federal do Rio de Janeiro /COPPEAD Professor Associado III da Universidade Federal do Rio de Janeiro

Marcelo Alvaro da Silva Macedo, Universidade Federal do Rio de Janeiro - UFRJ

Doutor em Engenharia de produção pela Universidade Federal do Rio de Janeiro /COPPE Professor Associado I da Universidade Federal do Rio de Janeiro

Publicado

2016-06-01

Cómo citar

Pereira, D. de A., Sauerbronn, F. F., da Fonseca, A. C. P. D., & Macedo, M. A. da S. (2016). Strategic practices of budgeting and billing in public administration: a case study in the Brazilian Navy. Revista Ibero-Americana De Estratégia, 15(2), 71–89. https://doi.org/10.5585/ijsm.v15i2.2302

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