The dysfunctional consequences of budgetary controls have received a great deal of attention. One motivation for the current study was to test whether effects exist between two alleged dysfunctional consequences of a rigid budgetary control form: budget slack creation and managerial short-term orientation. According to the research: A rigid budgetary control will reduce budget slack creation and increase managerial short-term orientation. Reducing one form of dysfunctional behavior (slack creation) through rigid controls seems to raise another form (stronger management focus on business matters that affect short-term results). However, the budgetary control forms that organizations implement may be affected by two important antecedents: past business unit performance and environmental uncertainty. The results indicate that business units that have been more profitable are subject to more rigid budgetary controls, which reduce the propensity to build slack and, as a result, lead indirectly to managers¡¦ emphasis on short-term effects. The high environmental uncertainty of the business units is subject to less rigid budgetary controls from upper management allowing them to build slack, which seems in line with the flexibility required to respond effectively to changes in their environment as well as the tendency for managers to think about long-term effects. We collected 138 samples from 1,017 respondents, who are business unit managers of public owned companies in Taiwan, and used path analysis to test our hypotheses.

Most previous studies emphasized on the single consequence with respect to the effect of budgetary emphasis on budgetary slack or other dysfunctional behaviors, however, the relationships among these dysfunctional behaviors are seldom investigated. In order to understand the relationships among those dysfunctional behaviors, this study attempted to explore a structure model of past performance, perceived environment uncertainty, consideration leadership style, budgetary emphasis and three dysfunctional behaviors including budgetary slack, job-related tension and managerial short-term orientation. The empirical data was randomly drawn from 175 manufacturing managers in Taiwan Security Exchange. The empirical evidence of this research revealed as follows: 1. Managers have no incentive to create budgetary slack in a business which does not evaluate manager¡¦s performance with budgetary goal achievement. There is a significant positive relationship between past performance and budgetary slack, but the direct effect does not exist. The effect of past performance on budgetary slack is indirectly through budgetary emphasis. Similarly, perceived environment uncertainty and consideration leadership style affecting budgetary slack isn¡¦t directly but indirectly by budgetary emphasis. 2. Between budgetary slack and managerial short-term orientation, budgetary slack and job-related tension may exist a spillover effect. While reducing the propensity to build budgetary slack might induce managerial short-term orientation and job-related tension. 3. Weather no matter budget achievement evaluates performance, past performance directly influences the job-related tension. The manager whose performance is poor could have the higher job-related tension. 4. In different industry, the factor that influencing the organization to practice the budget control system is also different. In traditional industry, past performance is the important factor that affecting organization to implement the budget control system and induce the dysfunction behaviors, but perceived environment uncertainty is the important factor in the electronic information industry.

Biudžetinių įstaigų finansavimo klausimai yra aktualūs ir problematiški. Tačiau ši sritis Lietuvos mokslinėje literatūroje nagrinėta gan siaurai. Todėl šiame darbe analizuojama biudžetinių įstaigų struktūra bei finansavimo sistema, profesinių mokyklų finansavimo problematikos pagrindu ieškoma biudžetinių ir nebiudžetinių finansavimo efektyvinimo galimybių, kad pagerėtų profesinių mokyklų veiklos produktyvumas. / Though financing of budgetary institutions is a problematic and important question it has not been widely discussed in scientific works in Lithuania. Due to this the structure of budgetary institutions, the system of their financing are analysed in this paper and possibilities of budgetary and non-budgetary finansing are searched for on the basis of the problems of financing in vocational schools to that the productivity of activities of vocational schools would become better.

Šiame magistro darbe nagrinėjami pagrindiniai santykio tarp Lietuvos valstybės biudžeto ir ES biudžeto aspektai. Dėl to darbe visų pirma aptariama bendra ES biudžeto charakteristika ir šio biudžeto ypatumai bei skirtumai nuo ES valstybių narių, įskaitant ir Lietuvą, biudžetų. Pirmoji labiau teorinio pobūdžio darbo dalis leidžia suvokti ES biudžeto esmę. Toliau yra nagrinėjami Lietuvos valstybės biudžeto ir biudžetinės sistemos integracijos į ES finansinę ir biudžetinę sistemą etapai. Tuo tikslu yra analizuojamas Lietuvos derybų procesas dėl narystės ES biudžeto ir biudžetinės sistemos kontekste. Taip pat yra apžvelgiamos Lietuvos atliktos reformos siekiant įgyvendinti ES acquis biudžeto ir finansų srityje bei faktiniai pasiekimai šioje srityje. Siekiant objektyviau įvertinti Lietuvos biudžetinės sistemos teisinės bazės paruošimą ES acquis įgyvendinimui, tam tikrais atžvilgiais buvo palygintos Lietuvos ir Slovėnijos valstybių biudžetinės sistemos reformos bei pasiekimai konkrečiose srityse. Darbo pabaigoje nagrinėjamas iš svarbiausių sąveikos tarp Lietuvos valstybės biudžeto ir ES biudžeto aspektų – biudžetinė sistema ir pateikiamos išvados. / The diploma paper analyses the principle ideas of the relationship between Lithuania`s state budget and the budget of the European Union. The main object is to assess relationship between Lithuanian budget and EU budget. To this end evaluation of the basic characteristics of the EU budget and its particularities is provided. Moreover the development process of Lithuanian budget integration into EU financial and budgetary framework is examined as well. The paper also aims to analyze the negotiation process of the accession of the Republic of Lithuania into the EU. The author attempts to introduce a systematic view towards Lithuanian and EU budgetary systems with special emphasis on their legal background. The EU budget compared to the budget of the Republic of Lithuania has some specific features. There are several points that should be considered as regards the relationship between Lithuanian budget and EU budget. Firstly, Lithuania`s membership entails interaction between these two budgets in financial terms, namely payments from Lithuania`s budget to the EU budget and allowances from the latter to Lithuania`s budget. Secondly, there is an obligation as regards Lithuania`s membership in the EU to harmonise its legal acts with EU acquis in financial and budgetary field. This harmonization aims to ensure smooth implementation procedure of EU budgetary discipline principle into Lithuania`s budgetary system.

This thesis aims to explore the effects of tight budgetary control on employee behavior focusing on employee loyalty, employee satisfaction, job related tension and tendency towards data manipulation in public sectors. The study explores the subject on the population of three countries which includes Sweden, Jordan and Pakistan. In Pakistan and Jordan, no previous study has ever been performed which tried to explore effects of tight budgetary control in employee behavior. Method: Keeping the above fact in view, method derived for this study was the combination of qualitative and quantitative approach. Questionnaires were formulated and sent to employees of the sampled companies receiving 740 responses. For qualitative method, 5 employees were interviewed from entire three countries. Finding: the study revealed that all three countries are experiencing tight budgetary control whereas Jordan and Pakistan are experiencing it on higher level and Sweden is experiencing it in lower level as compared to Pakistan and Jordan. As far employee behavior is concerned, both the method proved that loyalty was negatively related to tight budgetary control for Pakistan and Sweden whereas positively related in case of Jordan. Satisfaction is also negatively related to tight budgetary control for Sweden and Pakistan while positively related for Jordan. Job related tension and tendency towards data manipulation are positively related to tight budgetary control for all three countries. Research type: Master’s thesis.

A teoria do ciclo político orçamentário tradicional sugere que os governantes são tentados a manipular os instrumentos de política fiscal aumentando o gasto público ao seguirem o calendário eleitoral. A percepção, por parte do eleitorado, de que o governante mais capaz corresponde àquele que provê o maior número de bens públicos através das funções governamentais, apresenta a evolução recente da teoria. O presente estudo objetiva testar a hipótese de ocorrência do ciclo político orçamentário tradicional nas variáveis representantes de bens públicos, identificando aquelas onde parece haver evidência de manipulação eleitoral, nos municípios brasileiros, entre os anos de 2002 e 2015. Foram utilizados métodos econométricos de regressão de dados em painel nos anos que precedem às eleições, nos anos eleitorais e nos pós-pleitos. Os resultados não descartam a hipótese de que o ciclo político orçamentário no gasto ocorreria e que se privilegiariam algumas funções, possivelmente, alterando a percepção do eleitorado sobre a competência dos prefeitos. / The theory of the traditional budgetary policy cycle suggests that rulers are tempted to manipulate fiscal policy instruments by increasing public spending by following the electoral calendar. The perception by the electorate that the most capable ruler corresponds to the one who provides the greatest number of public goods through governmental functions, presents the recent evolution of the theory. The present study aims to test the hypothesis of the occurrence of the traditional budget political cycle in the variables representing public goods, identifying those where there seems to be evidence of electoral manipulation in Brazilian municipalities between 2002 and 2015. Econometric regression Panel Data Models were used in the years leading up to the elections, electoral years and post-election. The results shows the hypothesis that the political budget cycle in spending would occur and that some functions would be privileged, possibly changing the perception of the electorate on the competence of mayors.

As pressões competitivas mundiais em constante crescimento e os avanços tecnológicos têm demandado das empresas um contínuo aperfeiçoamento de seus processos e busca de custos cada vez mais baixos. Nesse contexto, o orçamento tem sido uma das ferramentas mais utilizadas pelas empresas no planejamento e controle de gastos, razão pela qual deve traduzir sua estratégia em termos operacionais e possibilitar efetivamente o controle, além de alavancar a inovação e a melhoria contínua. Nesse sentido, o Orçamento Matricial mostra-se como uma solução moderna e adaptada a este novo ambiente competitivo. O presente trabalho objetiva a elaboração de uma sistemática de apoio à implementação do Orçamento Matricial, analisando sua implantação em uma indústria de alimentos. Para isso, foi realizada uma revisão bibliográfica sobre orçamento e proposta uma estrutura de apoio para a implementação do Orçamento Matricial, detalhando suas etapas e fases. Os principais resultados obtidos são apresentados, discutindo-se as oportunidades de melhorias identificadas, bem como as principais vantagens e desvantagens associadas à sua utilização como ferramenta de gestão e de racionalização de despesas. / The competitive pressures in global growth and constant technological advances have brought a continuous improvement of business processes and of their quest for ever lower costs. In this context, the budget has been one of the most used by business planning and control of expenses, why should translate their strategy into operational terms and to effectively control, and leverage innovation and continuous improvement. Accordingly, the Budget Matrix shows itself as a modern and appropriate solution to this new competitive environment. This work aims the development of a system to support the implementation of the Budget Matrix, examining their implementation in an industry of food. For this, we performed a bibliographic review of proposed budget and a support structure for the implementation of the Budget Matrix, detailing its steps and stages. The main results are presented, discussing the opportunities for improvement are identified and the main advantages and disadvantages associated with its use as a tool of management and rationalization of expenditure.

A teoria do ciclo político orçamentário tradicional sugere que os governantes são tentados a manipular os instrumentos de política fiscal aumentando o gasto público ao seguirem o calendário eleitoral. A percepção, por parte do eleitorado, de que o governante mais capaz corresponde àquele que provê o maior número de bens públicos através das funções governamentais, apresenta a evolução recente da teoria. O presente estudo objetiva testar a hipótese de ocorrência do ciclo político orçamentário tradicional nas variáveis representantes de bens públicos, identificando aquelas onde parece haver evidência de manipulação eleitoral, nos municípios brasileiros, entre os anos de 2002 e 2015. Foram utilizados métodos econométricos de regressão de dados em painel nos anos que precedem às eleições, nos anos eleitorais e nos pós-pleitos. Os resultados não descartam a hipótese de que o ciclo político orçamentário no gasto ocorreria e que se privilegiariam algumas funções, possivelmente, alterando a percepção do eleitorado sobre a competência dos prefeitos. / The theory of the traditional budgetary policy cycle suggests that rulers are tempted to manipulate fiscal policy instruments by increasing public spending by following the electoral calendar. The perception by the electorate that the most capable ruler corresponds to the one who provides the greatest number of public goods through governmental functions, presents the recent evolution of the theory. The present study aims to test the hypothesis of the occurrence of the traditional budget political cycle in the variables representing public goods, identifying those where there seems to be evidence of electoral manipulation in Brazilian municipalities between 2002 and 2015. Econometric regression Panel Data Models were used in the years leading up to the elections, electoral years and post-election. The results shows the hypothesis that the political budget cycle in spending would occur and that some functions would be privileged, possibly changing the perception of the electorate on the competence of mayors.

As pressões competitivas mundiais em constante crescimento e os avanços tecnológicos têm demandado das empresas um contínuo aperfeiçoamento de seus processos e busca de custos cada vez mais baixos. Nesse contexto, o orçamento tem sido uma das ferramentas mais utilizadas pelas empresas no planejamento e controle de gastos, razão pela qual deve traduzir sua estratégia em termos operacionais e possibilitar efetivamente o controle, além de alavancar a inovação e a melhoria contínua. Nesse sentido, o Orçamento Matricial mostra-se como uma solução moderna e adaptada a este novo ambiente competitivo. O presente trabalho objetiva a elaboração de uma sistemática de apoio à implementação do Orçamento Matricial, analisando sua implantação em uma indústria de alimentos. Para isso, foi realizada uma revisão bibliográfica sobre orçamento e proposta uma estrutura de apoio para a implementação do Orçamento Matricial, detalhando suas etapas e fases. Os principais resultados obtidos são apresentados, discutindo-se as oportunidades de melhorias identificadas, bem como as principais vantagens e desvantagens associadas à sua utilização como ferramenta de gestão e de racionalização de despesas. / The competitive pressures in global growth and constant technological advances have brought a continuous improvement of business processes and of their quest for ever lower costs. In this context, the budget has been one of the most used by business planning and control of expenses, why should translate their strategy into operational terms and to effectively control, and leverage innovation and continuous improvement. Accordingly, the Budget Matrix shows itself as a modern and appropriate solution to this new competitive environment. This work aims the development of a system to support the implementation of the Budget Matrix, examining their implementation in an industry of food. For this, we performed a bibliographic review of proposed budget and a support structure for the implementation of the Budget Matrix, detailing its steps and stages. The main results are presented, discussing the opportunities for improvement are identified and the main advantages and disadvantages associated with its use as a tool of management and rationalization of expenditure.

Submitted by Luciana Ferreira (lucgeral@gmail.com) on 2018-06-15T10:47:00Z No. of bitstreams: 2 Dissertação - Wenismar Pereira de Lima - 2018.pdf: 1629370 bytes, checksum: 3e8dbde4d5960f61204375974a5548a6 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Luciana Ferreira (lucgeral@gmail.com) on 2018-06-15T10:51:00Z (GMT) No. of bitstreams: 2 Dissertação - Wenismar Pereira de Lima - 2018.pdf: 1629370 bytes, checksum: 3e8dbde4d5960f61204375974a5548a6 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2018-06-15T10:51:00Z (GMT). No. of bitstreams: 2 Dissertação - Wenismar Pereira de Lima - 2018.pdf: 1629370 bytes, checksum: 3e8dbde4d5960f61204375974a5548a6 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2018-06-08 / Therefore, the overall objective of this research is to determine the challenges faced in the budgetary and financial administration of resources due to Decentralized Execution Term (TED) in Federal Institutions of Higher Education (IFES). In order to analyze this thematic, the study was based specifically on governance and the Excellence Model in Public Management to identify the dimensions and factors of this management and thereby, to offer a compendium of good practices to manage these resources. As it was verified that the IFES assume two roles in the management of the resources by TED - the one of decentralizing unit when making the transfer and the one of decentralized unit when it is receiving the transfer - two procedures were adopted to obtain the data. In the decentralization one, they were obtained from the management reports (2015) that the IFES presented to the TCU. In the decentralized one, the data were collected through a questionnaire applied to the servers. To analyze them in the decentralizer, the content and descriptive analyzes were performed, while for the decentralized, the descriptive statistical analysis and the factorial analysis were performed.This way, it was verified in this research that the decentralizer requires better transparency in the coordination and the management of the renderings of accounts. On the other hand , in the decentralized, four factors were elicited which are related to the challenges in the management of resources by TED and five factors which represent the degree of importance in this management. Based on these analyzed factors, this study generated as the product the main premises for a manual of good practices in the management of resources by TED for IFES. / O objetivo geral desta pesquisa é diagnosticar os desafios enfrentados na administração orçamentária e financeira dos recursos por Termo de Execução Descentralizada (TED) nas Instituições Federais de Ensino Superior (IFES). Para analisar esta temática, o estudo se baseou, especificamente, na governança e no Modelo de Excelência em Gestão Pública para identificar as dimensões e fatores dessa gestão e assim, propor um manual de boas práticas para gerir estes recursos. Como verificou-se que as IFES assumem dois papéis na gestão dos recursos por TED - o de unidade descentralizadora quando transfere e o de unidade descentralizada quando recebe - adotou-se dois procedimentos para obter os dados. Na descentralizadora, eles foram obtidos a partir dos relatórios de gestão (2015) que as IFES apresentaram ao TCU. Já na descentralizada, os dados foram coletados por meio de um questionário aplicados aos servidores. Para analisá-los na descentralizadora, foram realizadas as análises de conteúdo e descritiva, enquanto que para a descentralizada, realizou-se a análise estatística descritiva e a análise fatorial. Deste modo, constatou-se nesta pesquisa que a descentralizadora necessita de melhor transparência na gestão e no gerenciamento das prestações de contas. Já na descentralizada foram extraídos quatro fatores que estão relacionados aos desafios na gestão dos recursos por TED e cinco fatores que representam o grau de importância nessa gestão. A partir desses fatores analisados, este estudo gerou como produto as principais premissas para um manual de boas práticas na gestão dos recursos por TED para as IFES.