Accountability em universidades e institutos federais: uma análise de transparência ativa

Abstract

The present study sought to characterize the accountability of the Federal Universities and Federal Institutes of the State of Minas Gerais specifically regarding active transparency. For this, a descriptive field research of the quantitative and qualitative type was developed, using the 2018 TCU Integrated Governance and Management Survey reports and the official websites of the 16 selected mining institutions as a source of evidence. As for the techniques of collecting evidence, was selected the exploratory field research approach with the use of systematic direct observation through an observation protocol for the institutions websites and documentary research of the reports of the Federal Court of Accounts. An analysis of data occurs in four phases: analysis of TCU data, analysis of data obtained through direct observation, comparison of TCU data and data obtained through direct observation and segmented analysis, that was considered as issues more related to the transparency of the TCU questionnaire and the analysis model selected as the observation protocol. The technique used to perform an analysis of the data for statistical analysis. It was found that institutions have a better average of transparency in 2020, through the assessment of active transparency of their portals than what is separated in the TCU reports of 2018, both in the segmented analysis and in the complete questionnaires. However, the crystalline clarity index by observing observation that 87.5% of the institutions evaluated still have a capacity for active transparency between low and medium and only 2 institutions obtained a capacity for active transparency between medium and high: UFMG and UFOP. It was found that the institutions have sought to meet the minimum criteria required by the legislation with regard to transparency, especially with regard to information advertising, but they still need to improve the development of transparency, avoiding formalism and ensuring understandable information and useful to users in order to ensure that accountability is respected. At the end of this work, the “Accountability and Active Transparency Manual for Federal Education Institutions” was developed as a product of the research, which can guide not only the 16 mining institutions evaluated, as well as other Federal Education Institutions, in best practices of promotion of active transparency, in terms of advertising information that is more understandable and useful to society