Gestão na educação superior sob a ótica da transparência: um estudo sobre a distribuição de recursos na Universidade Federal da Paraíba

Abstract

This paper aims to make a diagnosis about the transparency in the distribution of budgetary resources within the scope of the Federal University of Paraíba (UFPB). It was necessary to carry out a theoretical basis related to the theme of planning and public budget, showing the planning instruments and the particularities of the budget proposal; on financing higher education, demonstrating the budgetary process of the Federal Higher Education Institutions (IFES) and the distribution made through the OCC Matrix of budgetary distribution; and on agency theory and public transparency, presenting the principal-agent relationship, the problems caused by information asymmetry and the importance of transparency in resolving these conflicts. This research is characterized as a case study, with a qualitative approach, which uses the techniques of bibliographic and documentary research, with exploratorydescriptive objectives, with the time frame the period from 2016 to 2019. Data were collected from based on CONSUNI management reports and resolutions approving the internal budget for the period analyzed, PDI 2014-2018 and 2019-2023 of the institution, official UFPB websites, as well as via request for information, the integrated ombudsman platform and access to information ( Fala.BR). In addition, for the treatment of the data, the content analysis methodology was used, organizing the study into analysis categories defined from the open categorization procedure, based on the theoretical support of the researcher, establishing the categories budget distribution (C1) , public transparency (C2), financing of higher education (C3) and accounting transparency (C4). The description of the budget planning, distribution and execution process at UFPB was carried out with a view to understanding all phases of the process, and also an analysis, under the budgetary perspective, of the categories defined to arrive at the proposed diagnosis. From the results found, it was possible to conclude that the transparency in the distribution of budgetary resources at UFPB can be considered as an ongoing process, subject to improvements, revisions and polishing, having weaknesses to be corrected by the institution, aiming at the evolution of UFPB as public higher education institution. In the end, suggestions were proposed seeking to contribute to budget transparency at UFPB.