CHALLENGES FOR BUDGET GOVERNANCE: Analysis of the Alignment of the Institutional Development Plan (PDI) with Budgeting in Federal Public Universities in the Northeast Region (2017-2021)
Budget Governance, Northeast, Institutional Development Plan (PDI), Budgeting, Federal Universities.
This research aims to carry out a diagnosis of the challenges for the alignment of the PDI to Budgeting in Federal Public Universities in the Northeast Region from 2017 to 2021, having budget governance as the theoretical framework of the study. This is a qualitative research, through a case study and the adoption of document analysis techniques and semi-structured interviews. In terms of expected results, when describing the challenges to align the plan with the budget, the research produces content that can be worked on by university managers to minimize such challenges.