Governança aplicada ao setor público: uma análise da institucionalização de práticas de governança nas universidades federais do nordeste brasileiro

• Ano de defesa: 2017
• Autor(a) principal: Silva, Genilda Soares da
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal da Paraíba; Brasil; Finanças e Contabilidade; Programa de Pós-Graduação em Ciências Contábeis; UFPB
• Palavras-chave em Português: Governança; Setor público; Universidades federais; Governance; Public sector; Federal universities; CNPQ::CIENCIAS SOCIAIS APLICADAS::ADMINISTRACAO::CIENCIAS CONTABEIS
• Link de acesso: https://repositorio.ufpb.br/jspui/handle/123456789/12569

This study aimed to identify and analyze the degree of institutionalization of corporate governance practices in the federal universities of Brazilian Northeast, taking as reference the Governance Manual prepared and proposed by the Federal Audit Court, which guides managers and society on principles and practices of governance that can be applied to all Public Administration Agencies and Entities. The data were collected through a questionnaire applied to planning and administrative Pro-rectors of such institutions, which was sent electronically by google docs platform. The answers obeyed a Likert 5-point scale, through which it was possible to first measure the degree of institutionalized practices according to managers perception, in the scope of all analyzed universities, and then to associate the degree of institutionalization of each university to organizational characteristics. The reliability of data collection instrument was evaluated by Cronbach's alpha, whose estimates were calculated through correlations between agent responses. The qualitative analysis of the categories observed the adoption of governance practices were listed in the questions, which it was divided in three groups, including the following aspects: practices of leadership, practices of strategy and practices of control, that guided the application of the statistical tests and their analyzes. Besides to descriptive statistics, Kruskal-Wallis nonparametric tests and Sparman correlation were applied. Thus, the results revealed that there are practices of corporate governance in the scope of the universities, in the order of 65.63%, and that there is not a significant relation between the organizational characteristics used in the research (Revenue, number of teachers, technicians and students, Undergraduate Courses, Postgraduate Courses, CAPES concept Postgraduate and teacher qualification) and the degree of institutionalization found for each university. However, it was not overlooked that there is an association between them.