Processo orçamentário e confiança sobre a aplicação do princípio da controlabilidade em uma organização pública

Abstract

This research discusses the concepts of budget planning, control, and the application of the principle of controllability, through the approach of Institutional Theory. The study aims to describe and analyze how institutional factors affect the relationship between the budget process and reliance on the controllability principle in a public bank. The research question is how do institutional factors affect the relationship between the budgeting process and reliance about the application of the controllability principle in a public bank? The case study was chosen, with a qualitative approach, and a descriptive and explanatory research was carried out. Data collection consisted of semi-structured interviews, application of survey and document analysis and occurred in the months of May 2019 and January 2020. For data analysis, content analysis, from Bardin (2004), and descriptive analysis were used. The theoretical framework is composed of Budgetary literature; Principle of Controllability; Institutional Theory, having as main references the studies of Frezatti et al. (2010); Frezatti et al. (2011); Covaleski et al. (2007); DiMaggio e Powell (2005); Merchant (1998); Modell e Lee (2001) e Junqueira et al. (2018). In the analysis, the data was coded and framed into eight categories from the literature, through a relational process between the data, codes and theoretical framework, with the construction of the analysis narratives in order to answer the research question. Moreover, a descriptive and exploratory analysis was made of the data obtained with the questionnaire. It is concluded that in the studied organization the reliance about the application of the controllability principle is perceived through the use of ex-ante initiatives that neutralize the factors that impact budgetary controllability. It is considered that reliance about the application of the controllability principle stimulates functional behaviors and that the culture of planning strengthens reliability of the controllability principle in the Bank. Also, factors such as politics and power limit the controllability of budgetary results. Finally, even if some of the institutional practices of decentralization evidenced tend to reduce the controllability of budgetary results, the decentralization of budgetary responsibility cannot be considered to inhibit managers' reliance of the controllability principle, due to the way in which managerial control is implemented in this public bank