Presença Potencial do Contigenciamento da União nos Artifícios Adotados pelos Gestores das UG's/Presence of Potential Contingency of the Government in the Attitudes Adopted by UG's Managers/Presencia Potencial de las Medidas de Contingencia de la Unión en los Métodos Adoptados por los Gestores de las UG's

• Published in: Revista brasileira de gestão de negócios 2011-10, Vol.13 (41), p.415
• Main Authors: Parisi, Claudio, Galhardo, José Antônio Gouvêa, Pereira, Anisio Candido, da Silva, Aldy Fernandes
• Format: Article
• Language: Portuguese
• Subjects: Accountability; Budgeting; Budgets; Governmental accounting; Public finance; Studies
• ISSN: 1806-4892; 1983-0807

The objective of this research was to assess of the contingency reflexes of Brazilian Central Government on the management of the Management Units - MU. The representation model assumed that the reflexes take place under the form of shortcuts adopted by managers in order to make budget execution feasible. This is a descriptive research of a qualitative nature, which was performed by gathering, handling, and interpreting data from court proceedings in the Federal Audit Court - TCU on the annual account audits of the UGs in Direct Government Bodies, Autonomous Institutions, and Foundations located in the State of Sao Paulo. Data analysis was based on a content analyzing procedure that involved selecting documents, listing assumptions and measuring indicators, as well as employing the Chi-square test for a statistical assessment of the research assumptions. The results have shown that there is a variety of creative actions and that it is possible to identify them according to the management area, there is also a diversified incidence of such creative actions among management areas, affecting indiscriminately the following areas: budgeting, finance, assets and property, personnel, provision of goods and services, and operations. [PUBLICATION ABSTRAACT]