摘要：The budget allotment among the federal universities is based on a mathematical model that considers the production and academic performance of each institution, and it is essential that the university managers know, follow and are structured in favor of better results in the variables that make up for the model. Through the Institutional Theory, we tried to identify and analyze the institutionalization level of the budget model and the variables that most distinguished the universities. The results indicate that these variables are related to the ability to accept the influence of stakeholders, to share ideas and practices and to adopt strategic actions according to the principles of the budget model.
