A gestão do financiamento de receitas de fonte própria no Ministério da Educação: um retrato regionalizado das universidades públicas federais entre 2018 e 2022

Abstract

The Covid-19 pandemic has altered the regular flow of the entire planet and rethinking all processes is essential in trying to circumvent its effects on the economy and public policies. This work presents a budget management analysis model based on the systemic approach and contingency theory, since public budgeting is a complex and dynamic process, subject to uncertainty and constant changes. To understand the budget as an open system, which interacts with the external environment, between the period 2018 and 2022, the capture of revenue from own sources and the budgetary execution of these types of resources of the 69 linked federal public universities are presented and compared. to the Ministry of Education in a regionalized format. The systemic approach is analyzed from the perspective of the RISR model (Resilience, Innovation, Sustain and Resistance) which is a four-phase structure to help organizations recover from crisis, a useful tool for analyzing budget management in contexts of uncertainty. The model allows you to identify the factors that influence the budget system and evaluate the system's performance under different environmental conditions.