Decision making in budget allocation based on the theory of the garbage can:
an analysis of municipalities in Pernambuco
DOI:
https://doi.org/10.21710/rch.v33i1.674Keywords:
public budget, decision making, garbage can theoryAbstract
The study aims is to verify the existence of random factors within the organizational structure that influence decision makers, concerning the importance and satisfaction in the allocation of budgetary resources and their related impact in each social area that make up the public budget, from the access and decision structures investigated in the theory of the garbage can. The methodology used was exploratory, through a survey, and the universe was composed of 36 municipalities in Pernambuco, obtaining a response from 26 of them. An access type was used with the intention of identifying the allocation level of 10 budget expenses and thus, it was done in relation to the way budget allocation. In the analysis of the results, descriptive statistics and Spearman's proof test were used. As a result, it was not observed that the levels of importance and satisfaction of the expenses have several significant correlations but of access to strong between them, but when verified as structures of and decision, its index had only a base of moderate level between them. Overall, it was possible that the decision making regarding the allocation of budget expenditures does not have a strong significant relationship, as presented by the theory of the garbage can.
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