A integração do plano orçamentário na fusão entre organizações educacionais de ensino superior privado: um estudo de campo

Abstract

It is common in the corporate world to offer the process of merging business as a union of forces. On the other hand the researchers focus on the cultural differences that result from this addition of constituent parts. In the field of private higher education organizations the effect would not be different. However, due to the working environment of one of the researchers, in December of 2015, a whole arsenal of employees were assembled to configure the process of joining the various activities resulting from the acquisition of a higher education institution in the city of São Paulo. In this context, almost in a reflexive moment, the question was built: how to integrate the constituent variables of the budget plan in the integration process between two IESPs? The reality itself showed relevance to understand the procedures for integrating the constituent variables of the budget plan among the institutions in the educational area of higher education. The research was characterized as a case study given its particularity, but also outlined as descriptive, having as the scope of analysis, the interface process of the budget systems. We used the semi-structured interview among the research subjects. As a complement, observation of the unstructured type was appropriate. The records plan considered the field blocks, single papers, cell phone applications and even live voice recording and voice-integrated imaging. The analysis of documentary artifacts was essential and the analytical plan and data treatment started from theoretical confrontation, content analysis and constructions of schemas and figures. The research coverage period lasted for exactly fourteen months, from 2016 to 2017. To validate the findings, we used the analysis and critique of professors / researchers and experts, in order to ratify the analyzes and to decipher any doubts. The empirical findings indicate that the framework of both budget plans are relatively similar and that budget variables easily outlined their integrations.