Banca de DEFESA: WILSON FARIA DOS SANTOS

ARE THE REMAINS TO PAY A PARALLEL BUDGET? A study in the Military Organizations of the Brazilian Army.

Outstanding Payments; Annuality; Multiannuality; Coercive Isomorphism. 

The study aims to analyze the budgetary and financial execution of the Brazilian Army from 2014 to 2023, in order to identify the phenomenon of the parallel budget in the management of the outstanding payments of this agency. The dissertation involves a bibliographic and documentary review, having a descriptive and exploratory aspect, through a qualitative and quantitative approach. A comparison is made between the outstanding payments of the Union and that of the Army, which indicated a similar trajectory in their stocks. Descriptive and econometric statistics were also used to verify the occurrence of registrations in outstanding payments, giving multi-year characteristics to the budget that can be associated with the phenomenon of the “parallel budget”. However, this does not mean that there is any irregularity, given the legal provisions that surround the management of outstanding payments, which extend public expenditure beyond the authorization exercise itself. The results demonstrate the existence of a parallel budget in the Army, in order to interfere in the financial management of the agency. Furthermore, the research was based on the basic assumptions of the Institutional Theory referring to the New Institutional Sociology, in order to reinforce the study by understanding the management of outstanding payments as an institutional practice.