Governance maturity and public value creation in public higher education institutions

the case of Brazilian universities

Authors

  • Daiane Pias Machado Universidade Federal do Rio Grande
  • Elcídio Henriques Quiraque Universidade Federal do Paraná - UFPR

Keywords:

Federal Universities, Governance maturity, Public Value

Abstract

This study aims to analyze the relationship between the level of governance and value creation in federal universities (FUs) in Brazil for the year 2018. The study includes 56 FUs and is characterized as descriptive, documentary, and quantitative. The achievement of the established objective occurred in three moments. In the first one, the public value of each FUs was measured. The proxy used to measure public value was efficiency, obtained through the Data Envelopment Analysis methodology. In the second moment, the stages of governance by each institution were presented and finally, in the third moment, the relationship between the governance level and the generation of public value was discussed, using Pearson's correlation.

A positive relationship was found between efficiency and the level of governance. The positive relationship found showed the importance of strengthening public governance mechanisms in higher education institutions, reinforcing their commitment to the production of knowledge and the quality of their actions, legitimizing their role in society. This study innovates among the publications in the literature as it is the first investigation that aims to analyze and confirm the relationship between the two constructs: level of governance and public value, essential for the management of public institutions, especially in an environment of fiscal austerity. It’s expected that the study will support the managers of the FUs to understand the relationship between efficiency in the application of public resources and levels of governance, to maximize the value of the institution.

Author Biographies

  • Daiane Pias Machado, Universidade Federal do Rio Grande

    Doutora em Ciências Contábeis pela Universidade Federal do Paraná, Brasil (2018)
    Professora Adjunta da Universidade Federal do Rio Grande, Brasil

  • Elcídio Henriques Quiraque, Universidade Federal do Paraná - UFPR

    Doutorando em Contabilidade e Finanças, no programa de Pós-Graduação em Contabilidade (PPGCONT) da Universidade Federal do Paraná (UFPR). Mestre em Contabilidade pela Universidade Federal do Rio Grande (FURG).

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Published

2024-02-08

Issue

Section

Artigo

How to Cite

Governance maturity and public value creation in public higher education institutions: the case of Brazilian universities. Avaliação: Revista da Avaliação da Educação Superior, Campinas; Sorocaba, SP, v. 28, p. e023002, 2024. Disponível em: https://submission.scielo.br/index.php/aval/article/view/261964. Acesso em: 19 apr. 2025.