IT spending prioritization model in the context of budget constraint of budget constraint: an approach with
PLS-SEM within the Ministry of Economy
Contingency, Spending, Budget, e-Government, PLS-SEM, Structural Equations.
This study aims to propose a framework for evaluating the prioritization of information technology expenditures in a budget-constrained scenario as an influencing factor in IT governance and management at the Ministry of Economy. A literature review was conducted, based on the Consolidated Meta-Analytic Focus Theory - TEMAC, followed by a survey that collected 112 responses from Ministry executives impacted by this budgetary restriction. The research model was computed using structural equations, and the results indicated its suitability for assessing the researched environment. In this study, the resulting model successfully accounted for 47.2% of Governance and Management, 34% of Technology utilization, and 11.3% of Investment Consistency, with Business Opportunity and e-Government (Electronic Government) identified as the most significant variables influencing prioritization in a budgetary and financial constraint environment.