Evidence of Governance Pillars Applied to Higher Education: A Comparative Study of Federal Universities in Minas Gerais from 2019 to 2023.
Federal Universities; Public Governance; Court of Accounts; Management Reports
Governance in Higher Education Institutions (HEIs) has become a central and relevant theme in the Brazilian public landscape, especially among funders and control bodies, who demand greater clarity, accountability, and transparency in university management. In this context, Decree No. 9.203/2017, aligned with the guidelines of the Federal Court of Accounts (TCU), reinforces the necessity of consistent Governance practices in institutions maintained by the public sector.This study analyzes how the four fundamental pillars – Accountability, Compliance, Disclosure, and Fairness – are applied to the teaching, research, and extension triad in Federal Universities (UFs) in Minas Gerais, covering the period from 2019 to 2023. The work historically contextualizes higher education in Brazil and the adaptation of Governance from the private sector to the public sector, as well as the importance of transparency in public resource administration, as stipulated by the Federal Constitution and the Access to Information Law (Law No. 12.527/2011). Methodologically, the study adopts a qualitative approach of a descriptive and exploratory nature. The content analysis method proposed by Bardin (2011) will be employed and applied to the universities' Management Reports. The strategy is based on a comparative analysis perspective among HEIs, which is essential for understanding how Governance impacts academic and administrative quality. The expected results include the identification of good public Governance practices and the challenges encountered, in addition to providing recommendations to enhance the educational resource management by the UFs. This enhancement is crucial for strengthening teaching, research, and extension, and for ensuring transparency in public management, fostering socioeconomic development through education.