Banca de DEFESA: Vanuza da Silva Figueiredo

Uma banca de DEFESA de DOUTORADO foi cadastrada pelo programa.
STUDENT : Vanuza da Silva Figueiredo
DATE: 18/10/2022
TIME: 14:30
LOCAL: UnB/FACE/PPGCont (online) e presencial
TITLE:

Level of adherence to integrated reporting and academic performance indicators of Brazilian federal higher education institutions

KEY WORDS:

Integrated Reporting; A3P; Institutional Theory, Performance Indicators, Federal Institutions of Higher Education.

PAGES: 251
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

In this thesis, it is argued that the level of adherence to the integrated report can have an influence on the academic and socio-environmental performance of the Federal Institutions of Higher Education (IFES), since they are committed to guaranteeing Fundamental Rights and to regional, social development. and environmentally sustainable, oriented towards the universalization of knowledge, training and useful applications for society. In this way, it is argued, in the light of Institutional Theory and Theory of Legitimacy, that the institution is responding to social aspirations regarding the actions performed. In this sense, the objective of the study was to analyze the existence of a relationship between the integrated report, academic indicators and socioenvironmental responsibility of Brazilian IFES. The information on adherence to the integrated report was initially composed by 1141 federal public organizations, and the study sample consisted of 102 federal institutions of higher education (IFES). As a research context, the IFES were chosen considering that they play an important role in higher education and in the social development of the country. The period investigated comprises the years 2019 to 2021. The level of adherence of the integrated report was measured from 04 dimensions: Management Report, Sustainable Logistics Management Plan, Environmental Agenda in the A3P Public Administration, Sustainable Bidding. In relation to the performance indicators, obtained from the institutions' management reports, the following variables were considered: Resources received by the institution, graduation success rate, general index of courses, Current cost per student and Faculty Title Indicator, while socio-environmental responsibility was A3P, which is considered the main strategy for implementing Social Responsibility in the public sector at the national level. To test the research hypotheses, econometric models were estimated by the methods of Ordinary Least Squares (OLS) and Feasible Generalized Least Squares (FGLS) with panel data. Empirical evidence indicates that the budget transferred to the institution does not positively influence the adherence to integrated reporting. There is no statistical difference in the analyzed metrics of IFESs with A3P compared to those that have not yet adhered to A3P. Thus, there are no statistically significant differences between the academic performance of the institution that has an active adhesion term with the A3P. Finally, the research contributes in a social way by demonstrating the socio-environmental items, as well as enabling a better assessment of the effectiveness of the A3P program and in the preparation of the Management Report. The application 11 of institutional theory and legitimacy theory in the socio-environmental management of the public sector seeks to make a more effective contribution to the governmental reality.

BANKING MEMBERS:
Externa à Instituição - EDITINETE ANDRÉ DA ROCHA GARCIA - UFC
Interno - 2478208 - ABIMAEL DE JESUS BARROS COSTA
Presidente - 388003 - FATIMA DE SOUZA FREIRE
Externo à Instituição - SONIA MARIA DA SILVA GOMES - UFBA