出版社：University of Brasilia, the Federal University of Paraiba, Federal University of Rio Grande do Norte
摘要：This paper examines whether governmental strategic planning in the Brazilian state of Minas Gerais involves the integration of planning and budgeting and the perceptions of different actors in the political arena and organized civil society with respect to the existing planning model. This is a descriptive and qualitative study, using interviews and analysis of documents such as the Integrated Development Plan for the State of Minas Gerais (PMDI), which serves as the guiding instrument for the entire process of planning for the state, the Pluriannual Government Action Plan (MAPP), the Budget Guidelines Law (LDO) and the Annual Budget Law (LOA). Results show that the analysis of scenarios to identify opportunities and challenges is one of the bases for the construction of planning in the state and that the budget is not a major locus of decision, as it merely presents the allocation of resources previously established in MAPP and its annual reviews. Dialogue is evident in the presentation of documents to civil society, although limitations between rhetoric and practice are observed in some points. It can be concluded, based on the theory, that a moderate, but important, integration exists between planning and budget in Minas Gerais.
关键词：Big Four Complexidade Contabilidade Desempenho Organizacional Desempenho acadêmico Dividend Policy Dividend Relevance Theory Escolhas Contábeis Estratégia Estrutura de Capital Estrutura de capital Fortune 500 Governança Corporativa; Propriedades para Investimento Regulation; Risco Tamanho Tangibilidade Teoria do tradeoff Velocidade de Ajuste Índice T
