Purchases at the public university: quality of spending or obstacles race?
This article aims to analyze the budgetary and financial execution of organizational purchases to meet the institutional purposes of a Bahia state public university, from 2015 to 2021, based on the implementation of a set of rules and administrative procedures by the state executive power. The impor...
| Autores: | , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2023 |
| País: | Brasil |
| Institución: | Universidade Federal de Santa Maria (UFSM) |
| Repositorio: | Revista de Gestão e Avaliação Educacional |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/71738 |
| Acceso en línea: | http://periodicos.ufsm.br/regae/article/view/71738 |
| Access Level: | acceso abierto |
| Palabra clave: | Autonomia Universitária Compras Públicas Qualidade do Gasto Público |
| Sumario: | This article aims to analyze the budgetary and financial execution of organizational purchases to meet the institutional purposes of a Bahia state public university, from 2015 to 2021, based on the implementation of a set of rules and administrative procedures by the state executive power. The importance of debating university autonomy, the decision-making process on investment conditions and the respective financing of higher education are important arguments for carrying out this study. This is a qualitative research, with exploratory-descriptive purposes, which used the case study as a strategy and documentary research as a method of data collection. The findings reveal that the control of public expenditures has been used as a governmental mechanism to cut expenses at the university, especially regarding the acquisition of permanent and consumer goods, through excessive practices of external control that harm its administrative autonomy and financial and patrimonial management. |
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