Generation of Public Value in Brazilian Federal Universities

Abstract

This study explores the generation of public value in Brazilian federal universities, evaluated by the Public value account methodology and by the analysis of the cause-effect relationship of costs and investments in infrastructure on the quality of higher education. Financial information from 58 Brazilian federal universities between 2015 and 2019 was analyzed. The gathered data show a positive outcome of public value account for the quality of higher education, since the yielded sacrifices are lower than the generated benefit. The results of the regression analysis showed that public costs and investments influence the quality of higher education. The general hypothesis of the study, that the creation of public value in federal universities can be perceived by the positive difference between the benefits and sacrifices generated, was corroborated by the cause-effect relationship of costs and public investments in infrastructure on the quality of higher education.