ACCOUNTABILITY EM UNIVERSIDADES E INSTITUTOS FEDERAIS: UMA ANÁLISE DE TRANSPARÊNCIA ATIVA
ACCOUNTABILITY, UNIVERSIDADES, TRASNPARENCIA ATIVA, INSTITUTOS FEDERAIS
This styudy intendedto 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 Integrated Governance and Management Survey of Federal Audit Court (TCU) reports and the official websites of the 16 selected mining institutions as a source of evidence. As for the evidence collection techniques, we opted for the exploratory field research approach with the use of direct observation for the websites of the institutions and documentary research of the reports of the TCU. The technique used to perform the data analysis was analysis statistic. It was found that institutions have a better average of transparency in 2020, through the assessment of active transparency of their portals than they presented in the TCU reports of 2018. However, the transparency index obtained by direct observation reveals that 87.5 % of the institutions evaluated still have a capacity for active transparency between low and medium. This capacity indicates compliance with legal requirements, but without innovations that favor better transparency. Only 2 institutions achieved active transparency capacity between medium and high: UFMG and UFOP.