DECISION SUPPORT IN THE BUDGET MANAGEMENT OF A PUBLIC INSTITUTION: A CONSTRUCTIVIST MULTICRITERIA MODEL

Luiz Carlos Krudycz (), Vinicius Abílio Martins (), Leandro Augusto Toigo () and Sergio Murilo Petri ()
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Luiz Carlos Krudycz: Master in Accounting; State University of Western Paraná; Av. Tarquínio J. dos Santos, 1000, Foz do Iguaçu, Paraná, Brasil
Vinicius Abílio Martins: Lecture PhD; State University of Western Paraná; Road Universitária, 1619, Cascavel, Paraná, Brasil
Leandro Augusto Toigo: Lecture PhD; State University of Western Paraná; Road Universitária, 1619, Cascavel, Paraná, Brasil
Sergio Murilo Petri: Lecture PhD; Federal University of Santa Catarina; Road. Eng. Agronômico Andrei Cristian Ferreira, s/n, Florianópolis, Santa Catarina, Brasil

REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, 2023, vol. 2023, issue 41, 54-72

Abstract: The need for having controls that provide support for decision-making and the improvement of management techniques encourages managers to seek greater efficiency in the use of public resources. Utilizing tools that allow for a more in-depth evaluation and analysis, using clearly defined and transparent criteria encompassing the public budget, assists in decision support and enhancing the budgeting process. By defining criteria for each context, those responsible gain the means to support their decisions, backed by consistent and measurable information. In this way, this study aimed to construct a multicriteria performance evaluation model to support the budget management of a public institution, based on the needs and perceptions of its budget manager. To do this, the MCDA-C methodology was adopted as the methodological procedure. This instrument allowed for the identification of 34 descriptors considered relevant by the decision-maker, an understanding of the impact of their decisions, and the recommendation of improvement actions. Furthermore, the study compared the criteria identified in the literature, directed toward performance evaluation and public budget, with the descriptors highlighted in the model. It was found that some concerns of the decision-maker, listed in the model, are not present in the criteria identified in the literature, resulting from a constructivist bias. As a contribution, the model provides a new tool to support the manager in making decisions regarding the use of public resources, as well as serving as a reference for other institutions and in the development of further research.

Keywords: performance evaluation; decision; public budget; MCDA-C. (search for similar items in EconPapers)
JEL-codes: H50 H61 (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:rom:rampas:v:2023:y:2023:i:41:p:54-72

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