Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES

The need of best management practices reaches all the companies that come across for continuity and the studies that look for to supply new instruments to the management they appear as the knowledge moves forward, among them, Beyond Budgeting was presented as substitute to the traditional budget. Th...

Full description

Bibliographic Details
Main Authors: Carlos Eduardo Facin Lavarda, Rony Petson Santana de Souza
Format: Article
Language:English
Published: Universidade Federal do Ceará 2011-11-01
Series:Contextus
Subjects:
IES
Online Access:http://www.contextus.ufc.br/index.php/contextus/article/view/225/126
id doaj-68858e521be9407ab6caa287db4180d0
record_format Article
spelling doaj-68858e521be9407ab6caa287db4180d02021-02-02T08:28:01ZengUniversidade Federal do CearáContextus1678-20892178-92582011-11-01927995Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IESCarlos Eduardo Facin LavardaRony Petson Santana de SouzaThe need of best management practices reaches all the companies that come across for continuity and the studies that look for to supply new instruments to the management they appear as the knowledge moves forward, among them, Beyond Budgeting was presented as substitute to the traditional budget. The present study, of exploratory character, looked for to identify the IES managers’ view located in the Brazil South area with relationship to the budget use. Through structured questionnaires, it was looked for to know if the critics done to the model of traditional budget they are applied in IES as well as if the benefits indicated by new approaches defenders are applied to these institutions. As main result, we identified traditional budget critics are not applied at studied entities, and the option for Beyond Budgeting would not bring changes for the institutions, because a great part of benefits proposed by the new tool is already applied in the institutions.http://www.contextus.ufc.br/index.php/contextus/article/view/225/126eyond BudgetingManagementIESBudgetPlanningGestãoIESOrçamentoPlanejamento
collection DOAJ
language English
format Article
sources DOAJ
author Carlos Eduardo Facin Lavarda
Rony Petson Santana de Souza
spellingShingle Carlos Eduardo Facin Lavarda
Rony Petson Santana de Souza
Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES
Contextus
eyond Budgeting
Management
IES
Budget
Planning
Gestão
IES
Orçamento
Planejamento
author_facet Carlos Eduardo Facin Lavarda
Rony Petson Santana de Souza
author_sort Carlos Eduardo Facin Lavarda
title Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES
title_short Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES
title_full Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES
title_fullStr Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES
title_full_unstemmed Avaliação do Beyond Budgeting Como Ferramenta de Planejamento e Controle na Visão dos Gestores de IES
title_sort avaliação do beyond budgeting como ferramenta de planejamento e controle na visão dos gestores de ies
publisher Universidade Federal do Ceará
series Contextus
issn 1678-2089
2178-9258
publishDate 2011-11-01
description The need of best management practices reaches all the companies that come across for continuity and the studies that look for to supply new instruments to the management they appear as the knowledge moves forward, among them, Beyond Budgeting was presented as substitute to the traditional budget. The present study, of exploratory character, looked for to identify the IES managers’ view located in the Brazil South area with relationship to the budget use. Through structured questionnaires, it was looked for to know if the critics done to the model of traditional budget they are applied in IES as well as if the benefits indicated by new approaches defenders are applied to these institutions. As main result, we identified traditional budget critics are not applied at studied entities, and the option for Beyond Budgeting would not bring changes for the institutions, because a great part of benefits proposed by the new tool is already applied in the institutions.
topic eyond Budgeting
Management
IES
Budget
Planning
Gestão
IES
Orçamento
Planejamento
url http://www.contextus.ufc.br/index.php/contextus/article/view/225/126
work_keys_str_mv AT carloseduardofacinlavarda avaliacaodobeyondbudgetingcomoferramentadeplanejamentoecontrolenavisaodosgestoresdeies
AT ronypetsonsantanadesouza avaliacaodobeyondbudgetingcomoferramentadeplanejamentoecontrolenavisaodosgestoresdeies
_version_ 1724297028820795392