The state of the art in research on budget alignment with strategic planning in brazilian public education institutions
DOI:
https://doi.org/10.6008/CBPC2179-684X.2020.001.0007Keywords:
Alignment, Budget, Strategic planning, Public Institutions of EducationAbstract
This article aimed to characterize the state of the art in research on budget alignment with strategic planning in Brazilian public education institutions. Predominantly qualitative and exploratory in nature, previous studies on the subject were surveyed, according to databases and predefined filter and selection criteria. Content analysis was performed to identify elements that evidenced the budget alignment approach to the strategic planning in the works. As a result, 19 works were identified in total, with budget alignment and strategic planning being studied in 3 of these. The works were systematized, presenting the synthesis of the main contributions, as well as the quantitative evolution of publications over the years. It was possible to compile the main subthemes and factors that influence such alignment in these institutions, helping future research on the subject. Corroborated the importance of budget alignment to strategic planning for its effective implementation, as well as its contribution to increase performance, efficiency and optimization in resource allocation. There was recent emphasis on the subject, enabling the maturation of research in the area.
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