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Tomada de decisão na alocação orçamentária a partir da teoria da lata de lixo: uma análise dos municípios pernambucanos.

Authors :
Belarmino, Cristiano
Leite Valença, Paulo Henrique
Silva Leitão, Carla Renata
Source :
Revista Científica Hermes. abr-set2023, Vol. 33, p103-120. 18p.
Publication Year :
2023

Abstract

The study aims is to verify the existence of random factors within the organizational structure that influence decision makers, concerning the importance and satisfaction in the allocation of budgetary resources and their related impact in each social area that make up the public budget, from the access and decision structures investigated in the theory of the garbage can. The methodology used was exploratory, through a survey, and the universe was composed of 36 municipalities in Pernambuco, obtaining a response from 26 of them. An access type was used with the intention of identifying the allocation level of 10 budget expenses and thus, it was done in relation to the way budget allocation. In the analysis of the results, descriptive statistics and Spearman's proof test were used. As a result, it was not observed that the levels of importance and satisfaction of the expenses have several significant correlations but of access to strong between them, but when verified as structures of and decision, its index had only a base of moderate level between them. Overall, it was possible that the decision making regarding the allocation of budget expenditures does not have a strong significant relationship, as presented by the theory of the garbage can. [ABSTRACT FROM AUTHOR]

Details

Language :
Portuguese
ISSN :
21750556
Volume :
33
Database :
Academic Search Index
Journal :
Revista Científica Hermes
Publication Type :
Academic Journal
Accession number :
173503632
Full Text :
https://doi.org/10.21710/rch.v33i1.674