LIMA, J. B.; http://lattes.cnpq.br/0918757923240098; LIMA, Jackson Beserra de.
Resumen:
Studies involving performance analyses in the public sector have consolidated themselves as the necessary way to remove possible obstacles arising from the bureaucratic processes embedded in the public management of Higher Education Institutions. The use of indicators in these institutions is an important support, since they constitute essential elements of accountability to the company on the actions produced by the managers in which the public resources were entrusted. Thus, the present study aimed to evaluate the performance of the Federal Universities belonging to the northeast region of Brazil through the analysis of multi- criteria regarding the management indicators established by the TCU and the Indicators applied to public balance sheets, from 2015 to 2017. For the development of the research, a descriptive, bibliographic and documentary research was conducted with a quantitative approach through the application of statistical methods, based on 09 management indicators recommended by the TCU and 06 indicators of public balance sheets, and data are extracted from the management reports of the universities studied. Through the application of the PROMETHEE II method it was possible to draw up performance rankings of all the universities approached in the study, where it was found that UFPE and UFRN were the most outstanding in the performance ranking, whereas UFOB and UFCA were always among the last positions in the analyzed period. This comparative assessment becomes useful to highlight which institutions have excelled in public management. In addition, this type of analysis allows the managers of the institutions to identify and analyze the situation in which their performance is, and can provide subsidies to the control bodies, civil society and other stakeholders to monitor institutional activities that provide a large amount of public resources.
