Budget Allocation: Impact on The Technical Efficiency of Academic Units of a Brazilian Federal University

Seeking to add to the discussion about accountability and efficiency in academic units, this work investigated the impact of budget allocation on the technical efficiency of academic units of a Brazilian federal university. The method used, in the first stage, was the Data Envelopment Analysis (DEA), in its input -oriented CCR version, in the second stage, the LOGIT regression model was used, in order to answer the research hypothesis. The findings indicate that, from a total of 27 academic units at the Federal University of Goias, 6 were efficient, representing a total of 22% of the sample, with the large area called Exact and Earth Sciences presenting the lowest average efficiency, while the area of Applied Social Sciences presented the highest efficiency average. The unit that most appeared as a benchmark reference was the School of Agronomy (EO). The findings, in the second stage, point out that the variables budget allocation, management time and age of the institution influence the chance of technical efficiency of the academic units. It is believed that this work can add data to the discussion about the internal efficiency control of a complex institution, especially regarding the distribution of resources.