Gestão do ensino superior com foco no acesso à informação : um estudo sobre a transparência orçamentária no Instituto Federal da Paraíba

Abstract

In an era marked by the strengthening of democracy and the demand for transparency in access to information, this work addresses the management of higher education, focusing on the context of the Federal Institute of Paraíba (IFPB). The objective of the study is to analyze how the IFPB is complying with the Access to Information Law (LAI) in the dissemination of budgetary information on its institutional portal. In this context, it appears that public transparency has become an essential pillar for efficient public management in Brazil, driven by the Federal Constitution of 1988 and reinforced by the aforementioned LAI. In the case of IFPB, an expanding institution with a growing budget, clarity in the management of these resources is crucial for governance and educational financing. The research covers the period from 2018 to 2022, in which a qualitative and applied approach was adopted, using the case study method. The investigation was based on data extracted from the IFPB transparency portal, including the “Management Panel”, “Management Report” and “Daily Rates and Tickets”, in addition to the public platform FalaBR. The results revealed that the IFPB largely meets the requirements of the LAI and the guidelines of the Comptroller General of the Union (CGU), but still faces challenges regarding the complete availability of information in certain categories. As a contribution and final product, a Procedure Guiding Document is proposed, outlining the current scenario and suggesting improvements for more transparent management aligned with society's needs. Finally, this study not only provides a critical view of transparency in the management of higher education in Brazil, but also constitutes an important step towards improving citizen participation and control in government actions. It is a fundamental study for anyone seeking to understand the challenges and advances in budget transparency in the educational sector.