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A Adoção da Orçamentação na Base do Acréscimo no Orçamento do Estado Português
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Orientador(es)
Resumo(s)
A presente dissertação analisa a adoção da orçamentação na base do acréscimo (OBA) no contexto do Orçamento do Estado (OE) português, procurando compreender os fatores que motivaram a sua introdução no ordenamento jurídico e os obstáculos que têm condicionado a sua implementação. A OBA foi formalmente consagrada com a revisão da Lei de Enquadramento Orçamental (LEO) em 2015, na sequência da crise económico-financeira de 2011 e da intervenção da Troika. No entanto, apesar da sua adoção normativa, a concretização da OBA tem sido sucessivamente adiada, revelando um desfasamento entre o discurso reformista e a realidade administrativa. A investigação segue uma abordagem qualitativa, baseada na análise documental e na análise de conteúdo de 17 entrevistas semiestruturadas realizadas a diferentes intervenientes no processo de reforma. O enquadramento teórico assenta nas abordagens do Novo Institucionalismo, com destaque para as suas vertentes sociológica e histórica, sendo ainda mobilizado o conceito de policy-practice decoupling. Os resultados sugerem que a adoção da OBA foi impulsionada sobretudo por pressões institucionais de natureza coerciva, exercidas no contexto da assistência financeira internacional. Foram também identificadas influências miméticas e normativas, embora com expressão menos estruturada. Quanto à implementação, esta tem sido dificultada por resistências de ordem política, técnica e cultural. Destacam-se a ausência de vontade política, a escassez de recursos humanos especializados e a persistência de rotinas organizacionais enraizadas, reveladoras de aversão à mudança. Estes fatores contribuem para uma dissociação entre a adoção formal e a aplicação prática da OBA, evidenciando um fenómeno de policy-practice decoupling no setor público português. Esta investigação procura contribuir para o debate académico, profissional, político e institucional sobre a modernização da gestão financeira pública em Portugal, oferecendo uma análise crítica da OBA no OE e fornecendo evidência empírica útil para os decisores envolvidos em futuras reformas orçamentais e contabilísticas.
This investigation examines the adoption of accrual budgeting in the context of the Portuguese State Budget, seeking to understand the factors that motivated its introduction into the legal framework and the challenges that have hindered its implementation. Accrual budgeting was formally enshrined through the revision of the Budget Framework Law in 2015, following the 2011 economic and financial crisis and the intervention of Troika. However, despite its formal adoption, the implementation of accrual budgeting has been repeatedly postponed, revealing a gap between reformist discourse and administrative reality. The research follows a qualitative approach, based on document analysis and content analysis of 17 semi-structured interviews conducted with actors involved in the reform process. The theoretical framework draws on New Institutionalism, with emphasis on its sociological and historical strands, and incorporates the concept of policy-practice decoupling. The findings suggest that the adoption of accrual budgeting was primarily driven by coercive institutional pressures within the context of international financial assistance. Mimetic and normative influences were also identified, although in a less structured manner. Implementation, however, has been hindered by political, technical, and cultural resistance. Notable factors include the lack of political will, persistence of deeply embedded organisational practices and shortage of specialised human resources. Together, these elements contribute to a disconnection between the formal adoption of the reform and its effective application, illustrating a case of policy-practice decoupling in the Portuguese public sector. This investigation seeks to contribute to the academic, professional, political, and institutional debate on the modernisation of public financial management in Portugal by offering a critical analysis of the adoption of accrual budgeting within the State Budget framework. The findings seek to support a better understanding of the gap between formal norms and actual practice, and to provide relevant empirical evidence for the policymakers involved in future budgetary and accounting reforms.
This investigation examines the adoption of accrual budgeting in the context of the Portuguese State Budget, seeking to understand the factors that motivated its introduction into the legal framework and the challenges that have hindered its implementation. Accrual budgeting was formally enshrined through the revision of the Budget Framework Law in 2015, following the 2011 economic and financial crisis and the intervention of Troika. However, despite its formal adoption, the implementation of accrual budgeting has been repeatedly postponed, revealing a gap between reformist discourse and administrative reality. The research follows a qualitative approach, based on document analysis and content analysis of 17 semi-structured interviews conducted with actors involved in the reform process. The theoretical framework draws on New Institutionalism, with emphasis on its sociological and historical strands, and incorporates the concept of policy-practice decoupling. The findings suggest that the adoption of accrual budgeting was primarily driven by coercive institutional pressures within the context of international financial assistance. Mimetic and normative influences were also identified, although in a less structured manner. Implementation, however, has been hindered by political, technical, and cultural resistance. Notable factors include the lack of political will, persistence of deeply embedded organisational practices and shortage of specialised human resources. Together, these elements contribute to a disconnection between the formal adoption of the reform and its effective application, illustrating a case of policy-practice decoupling in the Portuguese public sector. This investigation seeks to contribute to the academic, professional, political, and institutional debate on the modernisation of public financial management in Portugal by offering a critical analysis of the adoption of accrual budgeting within the State Budget framework. The findings seek to support a better understanding of the gap between formal norms and actual practice, and to provide relevant empirical evidence for the policymakers involved in future budgetary and accounting reforms.
Descrição
Palavras-chave
orçamentação na base do acréscimo gestão financeira pública novo institucionalismo resistência à mudança policy-practice decoupling accrual budgeting public financial management new institutionalism resistance to change policy-practice decoupling