A construção do relato integrado da Universidade Federal de Alfenas com base no valor público

Abstract

Higher education occupies a prime position when it comes to the process of modernization and development of a country. Within the scope of Brazilian public universities, the presentation of results and performance through teaching, research and extension activities demonstrate the commitment to the process and the compliance with legal obligations. With that, the approach to accountability, which is used to keep the society informed of its transparency, responsibility and decision-making, has undergone changes in the format of its presentation. This dissertation aimed to describe, through an action research, the process of construction of the Integrated Report – the central part of accountability - of the Federal University of Alfenas in the year 2020, given the need for duty and compliance, particularly to the social control, taking into consideration the new format required by the Federal Audit Court. It is believed that the new model of accountability with a more objective, creative and interactive nature makes accountability more accessible to society, contributing to effectiveness of social control. Furthermore its elaboration is an invitation to public managers go beyond compliance and also answer the expectations of those who need to make use of the information. In this context, it appears that these improvements in the form and format of presentation of accountability comes closer to the fundamentals of the public value perspective.