A comparative analysis of the financial sources and expenses of three federal brazilian public universities

Authors

  • Alexandre Costa Quintana FURG - Rio Grande - RS
  • Valter Saurin UFSC - Florianópolis - SC

DOI:

https://doi.org/10.5007/%25x

Abstract

The main objective of this study is to compare and analyses the financial sources and expenses of some public universities, expressing this comparison in percent terms. This study included three Federal Brazilian public universities. Federal University of Santa Catarina (UFSC), Federal University of Rio Grande do Sul (UFRGS) and Federal University of Paraná (UFPR). The work concluded that approximately all the financing were from Federal Government and 80% of the expenses are regarding salaries and benefits.

Author Biographies

Alexandre Costa Quintana, FURG - Rio Grande - RS

possui graduação em Ciências Contábeis pela Fundação Universidade Federal do Rio Grande (1992) e mestrado em Administração pela Universidade Federal de Santa Catarina (2004). Atualmente é professor assistente da Fundação Universidade Federal do Rio Grande, editor da Revista Sinergia (FURG).

Mais informações: Currículo Lattes - CNPq.

Valter Saurin, UFSC - Florianópolis - SC

Possui graduação em Administração Pública pela UFSM (1970), graduação em Administração de Empresas pela UFSM (1971), graduação em Ciências Econômicas pela Faculdade de Ciências Politicas e Economicas de Santa Maria (1967), graduação em Ciências Contábeis pela UFSM (1974), mestrado em Administração pela UFRGS (1977) e doutorado em Administração de Empresas pela FGV - SP (1994). Atualmente é professor adjunto da UFSC.

Mais informações: Currículo Lattes - CNPq.

Downloads

Published

2005-01-01

How to Cite

Quintana, A. C., & Saurin, V. (2005). A comparative analysis of the financial sources and expenses of three federal brazilian public universities. Revista De Ciências Da Administração, 7(13), 49–66. https://doi.org/10.5007/%x

Issue

V. 7, n. 13, jan./jul. de 2005

Section

Articles

License

The author must ensure:

  • that there is complete consensus among all co-authors to approve the final version of the paper and its submission for publication.
  • that their work is original, and if the work and/or words of others have been used, these have been duly acknowledged.

Plagiarism in all its forms constitutes unethical publishing behavior and is unacceptable. RCA reserves the right to use software or any other methods of plagiarism detection.

All submissions received for evaluation in the RCA journal are screened for plagiarism and self-plagiarism. Plagiarism identified in manuscripts during the evaluation process will result in the submission being archived. In the event of plagiarism being identified in a manuscript published in the journal, the Editor-in-Chief will conduct a preliminary investigation and, if necessary, retract it.

Authors grant RCA exclusive rights of first publication, with the work simultaneously licensed under the Creative Commons (CC BY) 4.0 International License.

Authors are authorized to enter into separate, additional contractual arrangements for the non-exclusive distribution of the version of the work published in this journal (e.g., publishing in an institutional repository, on a personal website, publishing a translation, or as a chapter in a book), with an acknowledgement of its authorship and initial publication in this journal.

This license grants any user the right to:

Share – copy, download, print, or redistribute the material in any medium or format.

Adapt – remix, transform, and build upon the material for any purpose, even commercially.

According to the following terms:

Attribution – You must give appropriate credit (cite and reference), provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

No additional restrictions – You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.