Avaliação do Beyond Budgeting como ferramenta de planejamento e controle na visão dos gestores de IES

Abstract

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.