Budget Dilemma: The quest for Stability in the Context of Retraction

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Published: Nov 30, 2018
DOI: https://doi.org/10.1590/1982-7849rac2018160371
Keywords:
budget, planning, organizational management, university, public administration

Main Article Content

Camila Henriques de Paula
Universidade Federal de Viçosa, Departamento de Administração e Contabilidade, Viçosa, MG
https://orcid.org/0000-0001-9570-6900 orcid
Wânia Candida Silva
Faculdade Dinâmica Vale do Piranga, Departamento de Administração, Ponte Nova, MG
https://orcid.org/0000-0003-0061-8364 orcid
Magnus Luiz Emmendoerfer
Universidade Federal de Viçosa, Departamento de Administração e Contabilidade, Viçosa, MG
https://orcid.org/0000-0002-4264-8644 orcid
Luiz Antonio Abrantes
Universidade Federal de Viçosa, Departamento de Administração e Contabilidade, Viçosa, MG
https://orcid.org/0000-0002-4460-125X orcid

Abstract

UniCaso is a Brazilian federal university located in the interior that participated in the organizational expansion program promoted by the government of Brazil. In this program, education is recognized constitutionally as a right of all and as a duty of the state and the family. However, after ten years, the program has not been consolidated and the government has difficulties maintaining and creating new financial conditions to support it, leading to a reduction in investments for higher education. Thus, the head managers of UniCaso faced the need to make decisions regarding the university budget and financial adjustments to minimize the negative impact on the ongoing teaching, research, and extension activities. Therefore, this case presents the dilemma from the perspective of the university's dean: what is the best way to ensure the financial stability of UniCaso in a scenario of reduced public investments? The case triggers a discussion on budgetary management and strategic planning in undergraduate and postgraduate courses of University Management, Public Management, and Accounting Sciences.

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How to Cite
Paula, C. H. de, Silva, W. C., Emmendoerfer, M. L., & Abrantes, L. A. (2018). Budget Dilemma: The quest for Stability in the Context of Retraction. Journal of Contemporary Administration, 22(6), 940-965. https://doi.org/10.1590/1982-7849rac2018160371
Issue
Vol. 22 No. 6 (2018): Nov/Dec - 2018
Section
Cases for Teaching

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