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

Camila Henriques de Paula, Wânia Candida Silva, Magnus Luiz Emmendoerfer and Luiz Antonio Abrantes

RAC - Revista de Administração Contemporânea (Journal of Contemporary Administration), 2018, vol. 22, issue 6, 940-965

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.

Date: 2018
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