Influência dos fatores contingenciais no desempenho financeiro e não financeiro das instituições federais de ensino superior no Brasil

• Ano de defesa: 2022
• Autor(a) principal: Serraglio, Ediane
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Santa Maria; Brasil; Controladoria, Governança e Sustentabilidade; UFSM; Programa de Pós-Graduação em Ciências Contábeis; Centro de Ciências Sociais e Humanas
• Palavras-chave em Português: Teoria da contingência; Fatores contingenciais; Relatórios de gestão; Universidades brasileiras; Contingency theory; Contingency factors; Management reports; Brazilian universities; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: http://repositorio.ufsm.br/handle/1/27207

This research aims to analyze the relationship between external and internal contingency factors and the financial and non-financial performance of Brazilian Federal Institutions of Higher Education (IFES). The research was theoretically based on discussions promoted by the literature involving the Theory of Contingency and the contingency factors that could influence performance, both financial and non-financial in educational institutions. The information used was collected from the Management Report, from the website of the National Institute of Educational Studies and Research Anísio Teixeira (Inep) and from the budget figures made available by the Ministry of Economy through access to the Annual Budget Law (Volume V). Based on the results, it is suggested that the external contingency factor, represented by environmental uncertainty, is related to financial performance. Furthermore, the internal contingency factors, faculty qualification and size are statistically related to the performance of the IFES analyzed only when considering the non-financial performance. In view of this, it is clear that, among the factors analyzed in the research, what has an influence on financial performance is the uncertainty related to the environment and, as for non-financial performance, this is influenced by contingent factors, faculty qualification and size. It is therefore suggested that some contingency factors influence the performance of IFES, with emphasis on environmental uncertainty, faculty qualifications and size. In addition to contributing to progress in the literature, this research presented practical contributions insofar as it evidenced external and internal factors that may affect the performance of the researched educational institutions.