Budget, Indicators and Management Performance of the Brazilian Federal Universities

Authors

  • Alexandre Rodrigues Santos Universidade Federal do Piaui
  • Flávia Lorenne Sampaio Barbosa Universidade Federal do Piaui
  • Daniel Felipe Victor Martins Universidade Federal Rural de Pernambuco
  • Heber José de Moura Universidade de Fortaleza

DOI:

https://doi.org/10.21118/apgs.v9i4.5116

Abstract

This study aims to analyze the Brazilian federal institutions of higher education (FIGE) regarding the degree of efficiency of the funds invested based on the management indicators of  the Court of Audit (CA). Using secondary data extracted from the management reports of the federal universities concerning the financial year 2013, it was set a sample of 42 FIGEs that by applying multivariate statistical techniques such as multiple linear regression made it possible to measure the relationship between management indicators and budget implementation. By applying a multiple regression model, such as cluster analysis, we sought to identify the similarities among the results of management indicators. The analysis found that CCAPES and IQCD variables strongly influenced budget application, as it presented the opposite effect between the two most relevant variables for the evaluation of the FIGEs, namely: postgraduate education and teacher qualification.

 

Keywords: Indicators; Performance; Management.

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Published

2017-10-01

How to Cite

Rodrigues Santos, A., Sampaio Barbosa, F. L., Victor Martins, D. F., & de Moura, H. J. (2017). Budget, Indicators and Management Performance of the Brazilian Federal Universities. Administração Pública E Gestão Social, 9(4), 276–285. https://doi.org/10.21118/apgs.v9i4.5116

Issue

october-december 2017: 9(4) 243-309

Section

Articles

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