Cenário internacional da produção científica sobre folga orçamentária: : uma revisão sistemática no período de 2011 a 2021

Jefferson Leandro  Schmidt; Udo Strassburg; Leandro Augusto Toigo

doi:10.23925/cafi.v6i1.60015

Autores

Jefferson Leandro Schmidt Unioeste - Universidade Estadual do Oeste do Paraná https://orcid.org/0000-0002-6506-7498
Udo Strassburg Unioeste - Universidade Estadual do Oeste do Paraná https://orcid.org/0000-0002-1217-6789
Leandro Augusto Toigo Universidade Estadual do Oeste do Paraná - UNIOESTE https://orcid.org/0000-0001-6198-8751

DOI:

https://doi.org/10.23925/cafi.v6i1.60015

Palavras-chave:

Folga Orçamentária, Revisão Sistemática, Cenário da Produção Científica

Resumo

O objetivo deste estudo foi analisar o cenário da produção científica sobre a folga orçamentária. A tipologia utilizada é uma revisão sistemática da literatura conduzida conforme a metodologia Preferred Reporting Items for Systematic Reviewsand Meta-Analyses (PRISMA), que consiste em uma lista de itens a serem seguidos como protocolo (Moher et al., 2009). A partir disso, realizou-se uma busca nas bases dados Web Of Science, Emerald, Scopus e Science Direct entre os meses de maio e junho de 2022, empregando-se como descritores; "Budget Slack" or "Budgetary Slack " or "Budgeting Slack" e ainda, com recorte temporal de uma década (2011-2021). Foram encontrados 299 artigos e destes aplicaram-se os critérios de exclusão resultando em 44 artigos. Os achados indicam a existência de 43 temas que se articulam de forma direta e indireta a variável folga orçamentária. Dentre as principais, a participação orçamentária é encontrada em 23 artigos, assimetria informacional (8), honestidade (6), compromisso organizacional (6), cultura (5) e controle orçamentário (4). Quanto as contribuições, a pesquisa proporcionam uma síntese relevante das produções acerca da folga orçamentária para outros pesquisadores do tema os que poderão a partir deste estudo produzir novas reflexões por meio de análise e reflexões críticas.

Biografia do Autor

Jefferson Leandro Schmidt , Unioeste - Universidade Estadual do Oeste do Paraná

Mestrando em Ciências Contábeis (Unioeste- Cascavel), Especialista em Controladoria e Finanças (Unoesc Xanxerê-2013). Especialista em Planejamento tributário (Unoesc Chapecó-2019). Graduado em Ciências Contábeis (Unopar-2011) CRC/SC 039281/O-9. Experiência na coordenação de Controladoria e Custos desde 2010. Professor da Universidade do Oeste de Santa Catarina (Unoesc). Atua desde outubro de 2017 como Consultor de Custos e Controladoria, especificamente em atividades voltadas a gestão estratégica de resultados. Ministra palestras, cursos e treinamentos voltados à Gestão Empresarial. Membro do Grupo de Pesquisa Ciências da Vida em Pesquisa-CVIP da Unoesc e do Grupo de Pesquisa em Contabilidade Gerencial e Controle em Organizações ? GPCG da Unioeste.

Udo Strassburg , Unioeste - Universidade Estadual do Oeste do Paraná

Graduado em Ciências Contábeis pela Universidade Estadual do Oeste do Paraná (1987), mestrado em Ciências Contábeis pela Fundação Alvares Penteado - FECAP - SP (2001) e doutorado em Desenvolvimento Regional e Agronegócio pela UNIOESTE (2016). É professor da graduação e do Programa de Mestrado em Contabilidade da UNIOESTE, perito do juízo - JUSTIÇA ESTADUAL CÍVEL, consultor do MEC. Tem experiência na área de Ciências Contábeis com ênfase em Teoria da Contabilidade e Perícia Contábil, atuando principalmente nos seguintes temas: contabilidade, finanças e evidenciação, sistema de informação, avaliação de desempenho, tecnologia da informação, custos e perícia contábil. É membro da Academia de Ciências Contábeis do Paraná. Publicou um livro e 9 capítulos de livros e mais de 100 artigos em Revistas e Congressos Nacionais e Internacionais.

Leandro Augusto Toigo, Universidade Estadual do Oeste do Paraná - UNIOESTE

Doutor em Ciências Contábeis e Administração pela FURB, Mestre em Ciências Contábeis pela Universidade do Vale do Rio dos Sinos - Unisinos (2007), Especialista em Controladoria pela Universidade Regional Integra - URI (2005), Bacharel em Ciências Contábeis pela URI (2003). Ao todo, publicou 2 capítulos de livros, mais de 40 artigos em revistas científicas, aproximadamente 55 artigos em congressos científicos nacionais e internacionais e 9 resumos expandidos. Entre as publicações, encontram-se artigos em congressos renomados e em periódicos qualificados como A2 e B1. Revisor de 9 periódicos, dentre eles: Revista REUNIR, Revista Contemporânea de Contabilidade (RCC), Revista Contabilidade e Controladoria - RC&C, Revista Universo Contábil e RGO. Revista Gestão Organizacional. No total, entre periódicos e eventos, avaliou mais de 50 manuscritos. Membro do conselho editorial e Editor de seção da Revista Ciências Sociais em Perspectiva. Atualmente é coordenador do grupo de pesquisa CGCO ? Contabilidade Gerencial e Controle em Organizações (certificado no Cnpq desde 2015). Possui experiência na coordenação de projeto financiado pela Fundação Araucária-PR. Foi Coordenador do Mestrado em Contabilidade. Atualmente ministra a disciplina Planejamento e Controle gerencial no mestrado e Planejamento e orçamento empresarial e TCC na graduação. Foi Coordenador do Curso de Ciências Contábeis pela Universidade Federal do Tocantins - UFT e professor Assistente do curso. Professor Mestre da Faculdade Católica do Tocantins. Atuou como professor da Fundação Universitária do Tocantins - UNITINS, e também da Faculdades Planalto (FAPLAN). Atuou em Escritório de Contabilidade no setor contábil. Tem experiência na área contábil e administrativa do setor industrial onde desempenhou atividades no Setor Financeiro e Fiscal. Desempenhou a função de Diretor Executivo da Diretoria de Tecnologias Educacionais da Universidade Federal do Tocantins - DTE/UFT, e também foi Coordenador da Universidade Aberta do Brasil na UFT, e ainda, foi avaliador de polos UAB da CAPES. E-mail para contato: leandro.toigo@unioeste.br.

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