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A gestão financeira como espaço de autonomia : estudo numa escola dos 2º e 3º ciclos do ensino básico
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Orientador(es)
Resumo(s)
O presente estudo tem por tema a gestão financeira como espaço de autonomia.
Abrange o período de 1989 a 1998, marcado por significativas alterações na gestão da
Educação em Portugal. Desenvolve-se na escola MQ dos 2° e 3° ciclos do ensino básico.
Constituem objectivos deste trabalho:
- Estudar a gestão financeira numa perspectiva de identificação de práticas de
autonomia.
- Descrever as modalidades e processos de gestão financeira, pondo em evidência a
sua complexidade.
- Identificar processos informais de autonomia financeira da escola.
Trata-se de um estudo de caso de natureza quantitativa, desenvolvido numa
perspectiva de descrição crítica de uma realidade objectiva.
O desenvolvimento do estudo compreende a descrição e análise do orçamento de
dotações para despesas de funcionamento e do orçamento de dotações com compensação
em receitas, inclui os orçamentos ordinários, as alterações orçamentais/orçamentos
suplementares e a gestão orçamental. Através da analise da evolução destes orçamentos e
da sua relação, pretende-se identificar práticas de gestão susceptíveis de serem
consideradas espaços de autonomia financeira. Para análise desta evolução recorremos
frequentemente ao cálculo da variação relativa.
Para desenvolvimento do estudo é organizado um conjunto de anexos que constitui
o corpus documental, a partir do qual são elaborados quadros utilizados como base de
análise. Ao longo do desenvolvimento deste processo recorremos frequentemente à
elaboração de quadros síntese e gráficos para dar ênfase aos resultados.
No final de cada parte em que está estruturado o capítulo V - Análise da Gestão
Financeira - elaboramos conclusões e tecemos algumas considerações. Deste modo a
conclusão final reflecte os aspectos mais relevantes das conclusões parciais e refere
algumas questões consideradas pertinentes.
The subject of this research work is the financial management as an autonomous space. It is referred to the period between, 1989 and 1998, which was striking, by significative changes in Portuguese Education's management. This work is developed in MQ middle school. The aims of this research work are: - Study the financial management in order to describe skills of autonomy; - Describe the modalities and process of fmancial management and envidence their complexity; - Identity school's financial management informal processes. It is a qualitative nature study, developed according to a descriptive view of an objective reality. The development of the study consists in a description and an analysis of the budget for operation costs and the budget with compensation in incomes, it includes the ordinary budgets, the alternations of the budgets/supplementary budgets and budgets' management. Trough the analysis of the evolution of these budgets and their relation it is claimed to identify management skills which may be considered spaces of financial autonomy. In order to analyse this evolution, frequently, the calculation of the relative variation is used. To develop the study it is organised an assemblage of annexes that establish the body of documents, from which boards that are the basis of analyse, are elaborated. Along the process of analysis, frequently, there are synthesis boards and graphs to give emphasis to the results. In the end of each part in which chapter V - analysis of financial management - is structured we draw some conclusions and expose some considerations. In this way, the final conclusion corresponds to the most relevant aspects and refers some questions considered as relevant.
Ce travail a pour thème l'autonomie de la gestion financière. II contemple la période de 1989 à 1998, marquée par d'importantes modifications de la gestion de l'éducation au Portugal, et il se déroule dans l'école élémentaire/collège MQ. Nous avons défini les suivants objectifs: - Étudier la gestion financière de forme à identifier des actes d'autonomie. - Décrire les modalités et les processus de gestion financière en mettant en évidence sa complexité. - Identifier les processus informels de l'autonomie fiancière de l'école. II s'agit d'une étude de cas de nature quantitative, développée sous une perspective de description critique d'une réalité objective. Cette étude comprend la description et l'analyse du budget attribué destiné aux frais de fonctionnement et du budget attribué à compensation en recette. On contemple les budgets ordinaires, les budgets rectificatifs et la gestion budgétaire. L'analyse de l'évolution de ces budgets et leur relation permet d'identifier des pratiques de gestion considérées comme actes d'autonomie. Pour analyser cette évolution, on utilise fréquemment le calcul de la variation relative. Afin de développer cette étude nous avons organisé un ensemble d'annexes qui constitue le corpus docummentaire, à partir duquel nous avons élaboré des tableaux qui ont servi de base à l'analyse. Tout au long du travail, nous utilisons souvent des tableaux résumé et des graphiques pour mettre en évidence les résultats. À la fin de chacune des parties qui constituent le chapitre V - analyse de la gestion financière — nous élaborons des conclusions et nous présentons quelques considérations. La conclusion finale reflète, ainsi, les aspects les plus relevants des conclusions partiales et réfère quelques aspects considérés pertinents.
The subject of this research work is the financial management as an autonomous space. It is referred to the period between, 1989 and 1998, which was striking, by significative changes in Portuguese Education's management. This work is developed in MQ middle school. The aims of this research work are: - Study the financial management in order to describe skills of autonomy; - Describe the modalities and process of fmancial management and envidence their complexity; - Identity school's financial management informal processes. It is a qualitative nature study, developed according to a descriptive view of an objective reality. The development of the study consists in a description and an analysis of the budget for operation costs and the budget with compensation in incomes, it includes the ordinary budgets, the alternations of the budgets/supplementary budgets and budgets' management. Trough the analysis of the evolution of these budgets and their relation it is claimed to identify management skills which may be considered spaces of financial autonomy. In order to analyse this evolution, frequently, the calculation of the relative variation is used. To develop the study it is organised an assemblage of annexes that establish the body of documents, from which boards that are the basis of analyse, are elaborated. Along the process of analysis, frequently, there are synthesis boards and graphs to give emphasis to the results. In the end of each part in which chapter V - analysis of financial management - is structured we draw some conclusions and expose some considerations. In this way, the final conclusion corresponds to the most relevant aspects and refers some questions considered as relevant.
Ce travail a pour thème l'autonomie de la gestion financière. II contemple la période de 1989 à 1998, marquée par d'importantes modifications de la gestion de l'éducation au Portugal, et il se déroule dans l'école élémentaire/collège MQ. Nous avons défini les suivants objectifs: - Étudier la gestion financière de forme à identifier des actes d'autonomie. - Décrire les modalités et les processus de gestion financière en mettant en évidence sa complexité. - Identifier les processus informels de l'autonomie fiancière de l'école. II s'agit d'une étude de cas de nature quantitative, développée sous une perspective de description critique d'une réalité objective. Cette étude comprend la description et l'analyse du budget attribué destiné aux frais de fonctionnement et du budget attribué à compensation en recette. On contemple les budgets ordinaires, les budgets rectificatifs et la gestion budgétaire. L'analyse de l'évolution de ces budgets et leur relation permet d'identifier des pratiques de gestion considérées comme actes d'autonomie. Pour analyser cette évolution, on utilise fréquemment le calcul de la variation relative. Afin de développer cette étude nous avons organisé un ensemble d'annexes qui constitue le corpus docummentaire, à partir duquel nous avons élaboré des tableaux qui ont servi de base à l'analyse. Tout au long du travail, nous utilisons souvent des tableaux résumé et des graphiques pour mettre en évidence les résultats. À la fin de chacune des parties qui constituent le chapitre V - analyse de la gestion financière — nous élaborons des conclusions et nous présentons quelques considérations. La conclusion finale reflète, ainsi, les aspects les plus relevants des conclusions partiales et réfère quelques aspects considérés pertinents.
Descrição
Tese de mestrado em Ciências da Educação (Administração Educacional), apresentada à Universidade de Lisboa, através da Faculdade de Psicologia e de Ciências da Educação, 2000
Palavras-chave
Administração educacional Administração escolar Autonomia escolar Ensino básico Teses de mestrado - 2000