IDEAS home Printed from https://ideas.repec.org/a/rom/rampas/v2023y2023i41p54-72.html
   My bibliography  Save this article

Decision Support In The Budget Management Of A Public Institution: A Constructivist Multicriteria Model

Author

Listed:
  • 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)

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.

Suggested Citation

  • Luiz Carlos KRUDYCZ & Vinicius Abílio MARTINS & Leandro Augusto TOIGO & Sergio Murilo PETRI, 2023. "Decision Support In The Budget Management Of A Public Institution: A Constructivist Multicriteria Model," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2023(41), pages 54-72.
    • Handle: RePEc:rom:rampas:v:2023:y:2023:i:41:p:54-72
    as

    Download full text from publisher

    File URL: https://ramp.ase.ro/vol41/41-03.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Longaray, André Andrade & Ensslin, Leonardo & Dutra, Ademar & Ensslin, Sandra & Brasil, Ricardo & Munhoz, Paulo, 2019. "Using MCDA-C to assess the organizational performance of industries operating at Brazilian maritime port terminals," Operations Research Perspectives, Elsevier, vol. 6(C).
    2. Armenia ANDRONICEANU & Rodica GHERGHINA & Marilena CIOBANA?U, 2019. "The Interdependence Between Fiscal Public Policies And Tax Evasion," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2019(32), pages 32-41, June.
    3. Aimee Williamson & Douglas Snow, 2014. "From Accountability to Decision-Making? Budgeting with Mandated Performance Measures," International Journal of Public Administration, Taylor & Francis Journals, vol. 37(4), pages 202-214.
    4. Verica Budimir & Ivana Drazic Lutilsky & Davor Vasicek, 2021. "Management of Croatian Public Higher Education Institutions Based on Performance Measurement," Eurasian Journal of Business and Management, Eurasian Publications, vol. 9(1), pages 14-37.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Imeda Tsindeliani & Sebastian Kot & Evgeniya Vasilyeva & Levon Narinyan, 2019. "Tax System of the Russian Federation: Current State and Steps towards Financial Sustainability," Sustainability, MDPI, vol. 11(24), pages 1-18, December.
    2. Mstislav Afanasyev & Natalia Shash, 2020. "Budget Surplus Management And Fiscal Fine Tuning," Public administration issues, Higher School of Economics, issue 6, pages 84-97.
    3. Lucy Wanjuhi Ng’ang’a & Martin Oleche Ouma, 2023. "Effect of Tax Evasion on Revenue Collected at Customs, Border and Control Department of Kenya Revenue Authority," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 7(10), pages 1994-2003, October.
    4. Andressa Schlickmann & Sandro César Bortoluzzi, 2023. "Environmental Education Performance Evaluation in a Higher Education Institution," Systemic Practice and Action Research, Springer, vol. 36(6), pages 935-965, December.
    5. Nestor Shpak & Oleh Kuzmin & Olga Melnyk & Mariana Ruda & Włodzimierz Sroka, 2020. "Implementation of a Circular Economy in Ukraine: The Context of European Integration," Resources, MDPI, vol. 9(8), pages 1-15, August.
    6. Francisco G. NUNES & Generosa do NASCIMENTO & Luís M. MARTINS, 2021. "Introducing The Contextual Ambidexterity Scale For Public Organizations (Caspo): Scale Development And Initial Evidence," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2021(37), pages 74-89.
    7. Nestor Shpak & Ihor Kulyniak & Maryana Gvozd & Yuliya Malynovska & Włodzimierz Sroka, 2020. "Estimation of the Marketing Activity of Banking Structures," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 68(1), pages 229-242.
    8. Бухарский В. В. & Лавров А. М., 2021. "Межбюджетные Отношения И Государственное Управление: Возможности И Ограничения Децентрализации," Вопросы государственного и муниципального управления // Public administration issues, НИУ ВШЭ, issue 2, pages 126-153.
    9. Herteliu, Claudiu & Jianu, Ionel & Dragan, Irina Maria & Apostu, Simona & Luchian, Iuliana, 2021. "Testing Benford’s Laws (non)conformity within disclosed companies’ financial statements among hospitality industry in Romania," Physica A: Statistical Mechanics and its Applications, Elsevier, vol. 582(C).
    10. Jolita Vveinhardt & Włodzimierz Sroka, 2020. "Workplace Mobbing in Polish and Lithuanian Organisations with Regard to Corporate Social Responsibility," IJERPH, MDPI, vol. 17(8), pages 1-28, April.
    11. Kamila JANOVSKÁ & Iveta VOZNÁKOVÁ & Lucie ORLÍKOVÁ & Petr TOMÁNEK, 2021. "The Efficiency Of Providing Public Services In Transport," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2020(37), pages 60-73.
    12. Iryna TKACHUK & Olena VINNYCHUK, 2020. "Impact Of Specific Macroeconomic Indicators On The Formation Of Revenues Of Non-Governmental Organizations From Personal Contributions Of The Ukrainian Population," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2020(34), pages 64-77, June.
    13. Aneta Hintošová & Terézia Barlašová, 2021. "The Role Of Investment Promotion Policy In Attracting Foreign Direct Investment: The Case Of Slovakia," Public administration issues, Higher School of Economics, issue 5, pages 27-40.
    14. Md. Harun Ur Rashid & Afzal Ahmad & Muhammad Saleh Abdullah & Monir Ahmmed & Serajul Islam, 2022. "Doing Business and Tax Evasion: Evidence from Asian Countries," SAGE Open, , vol. 12(4), pages 21582440221, October.

    More about this item

    Keywords

    ;
    ;
    ;
    ;

    JEL classification:

    • H50 - Public Economics - - National Government Expenditures and Related Policies - - - General
    • H61 - Public Economics - - National Budget, Deficit, and Debt - - - Budget; Budget Systems

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:rom:rampas:v:2023:y:2023:i:41:p:54-72. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Androniceanu Armenia (email available below). General contact details of provider: https://edirc.repec.org/data/ccasero.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.