INTEGRATION OF BUDGET DATA IN FEDERAL INSTITUTES: DEVELOPMENT AND EVALUATION OF A SOFTWARE ARTIFACT FOR MANAGEMENT DECISION SUPPORT VIA DESIGN SCIENCE RESEARCH
Public Budget Management, Decision Support Systems, Design Science Research.
The disconnection between strategic planning and financial execution systems in Federal Institutes creates data fragmentation and informational isolation. To monitor the budget, managers must resort to manual data collection and electronic spreadsheets, which causes rework, risk of errors, and delays in management decision-making. The objective of this study is to evaluate the impacts of the development and implementation of the SIPE software (Planning-Execution Integration System), which integrates budget data automatically obtained from the federal government Transparency Portal's public API into the Institutional Development Plan (PDI), aiming to support decision-making in the Administration Directorate of IFRN – Campus Currais Novos. The applied methodology adopts Design Science Research (DSR) as an approach, configuring a single case study of a mixed-method nature, whose impacts were evaluated through semi-structured interviews and questionnaires based on technology acceptance models. The results indicate that SIPE eliminated manual data consolidation processes, reduced the time dedicated to repetitive tasks, and mitigated operational errors. The implemented management dashboard began to provide real-time visual indicators, ensuring greater autonomy for demanding sectors and speed for the directorate's decisions. It is concluded that the automation and integration of budget data optimized the institution's administrative efficiency, generating valid and replicable practical and theoretical contributions to public management.