ACCOUNTABILITY OF THE RELEVANCE OF INSTITUTIONS OF HIGHER EDUCATION TO SOCIETY

Authors

  • Silvano França Centro Universitário das Faculdades Metropolitanas Unidas
  • Silvia Regina Guberovic Centro Universitário das Faculdades Metropolitanas Unidas
  • Fernando de Almeida Santos Centro Universitário das Faculdades Metropolitanas Unidas. Pontifí­cia Universidade Católica de São Paulo.
  • Alessandro Marco Rosini Centro Universitário das Faculdades Metropolitanas Unidas

Keywords:

Sustainability, Statement of Value Added, Education Institutions, Accounting, Human Resources, Accountability.

Abstract

The study set out to examine the Statement of Value Added (DVA) of the four higher education institutions that compose the BM & FBovespa Education sector belonging to the New Market in the years 2013 and 2014 by checking the relationship of these results with the practices of the basic principles of Corporate governance: transparency, fairness, accountability and corporate responsibility. The education sector was chosen to go through process of great change and investment in recent years. The aim of the study was to analyze the proportions and the variations generated by educational institutions and its distribution among the elements that contributed to its generation: salaries, taxes and contributions, capital remuneration and compensation equity. The methodology survey was conducted documentary whose data were collected from primary sources, supported by literature. The site of the BMF & Bovespa was used as a secondary source to obtain the data of the DVA, notes and management reports. It was held general comparative study of the accounts by educational institution and analysis of each account group. The data presented showed positive variations in the distribution of DVA in the period. The DVA is considered a indicator of wealth to show how the institutions return to society.

Author Biographies

Silvano França, Centro Universitário das Faculdades Metropolitanas Unidas

Especialização em Finanças Empresariais, pelo Centro Universitário FECAP, Brasil

Silvia Regina Guberovic, Centro Universitário das Faculdades Metropolitanas Unidas

Especialização em Gestão Empresarial pela Fundação Getúlio Vargas

Fernando de Almeida Santos, Centro Universitário das Faculdades Metropolitanas Unidas. Pontifí­cia Universidade Católica de São Paulo.

Doutor em Ciências Sociais pela Pontifí­cia Universidade Católica de São Paulo, Brasil.

Alessandro Marco Rosini, Centro Universitário das Faculdades Metropolitanas Unidas

Pós-Doutor em Administração pela Pontifí­cia Universidade Católica de São Paulo, Brasil

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Published

2016-12-27

How to Cite

FRANÇA, S.; GUBEROVIC, S. R.; SANTOS, F. de A.; ROSINI, A. M. ACCOUNTABILITY OF THE RELEVANCE OF INSTITUTIONS OF HIGHER EDUCATION TO SOCIETY. Revista Metropolitana de Sustentabilidade (ISSN 2318-3233), São Paulo, v. 6, n. 3, p. 4–22, 2016. Disponível em: https://revistaseletronicas.fmu.br/index.php/rms/article/view/1039. Acesso em: 3 jul. 2024.

Issue

Vol. 6 No. 3 (2016): (Set./Dez. 2016) Publicada em 27/dez. 2016

Section

Administration, Accounting and Economics

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