Institucionalização Da Governança Pública Organizacional Na Universidade Federal De Minas Gerais

Objective: To analyze the institutionalization of public governance at the Federal University of Minas Gerais (UFMG), identifying the principles and mechanisms implemented in accordance with the parameters established by the Brazilian Federal Court of Accounts (TCU), and examining how this process has been consolidated in light of Institutional Theory. Method: This is a case study based on bibliographic data, document analysis, and interviews with senior managers involved in the implementation of public governance. Data were analyzed using content analysis techniques, considering categories derived from institutionalist literature. Originality/Relevance: The application of Institutional Theory to the field of public governance enables a critical analysis of the models currently required by oversight bodies. The choice of UFMG as an empirical field underscores the importance of studying large and prominent academic institutions. Results: Findings indicate that UFMG has implemented public governance mechanisms and principles in line with TCU recommendations. However, these practices have been incorporated mainly in response to external pressure, characterizing a process of coercive isomorphism. As a result, there is decoupling, since many of the adopted actions remain formal and do not effectively alter the institution’s internal logic. Theoretical/Methodological contributions: The article questions the effectiveness of standardized governance models imposed on universities, highlighting the tensions between pre-existing organizational practices and external demands. The results point to the need for more meaningful dialogue between public institutions and oversight bodies, respecting institutional specificities.

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Publication Details

Journal
Contabilidade, Gestão e Governança/UNB Contábil
Published
2025-08-31
DOI
https://doi.org/10.51341/cgg.v28iesp.3416
Primary Topic
Mathematics, Computing, and Information Processing
Type
article
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article

Institucionalização Da Governança Pública Organizacional Na Universidade Federal De Minas Gerais

Contabilidade, Gestão e Governança/UNB Contábil
Mathematics, Computing, and Information Processing
article

Institucionalização Da Governança Pública Organizacional Na Universidade Federal De Minas Gerais

article en

Abstract

Objective: To analyze the institutionalization of public governance at the Federal University of Minas Gerais (UFMG), identifying the principles and mechanisms implemented in accordance with the parameters established by the Brazilian Federal Court of Accounts (TCU), and examining how this process has been consolidated in light of Institutional Theory. Method: This is a case study based on bibliographic data, document analysis, and interviews with senior managers involved in the implementation of public governance. Data were analyzed using content analysis techniques, considering categories derived from institutionalist literature. Originality/Relevance: The application of Institutional Theory to the field of public governance enables a critical analysis of the models currently required by oversight bodies. The choice of UFMG as an empirical field underscores the importance of studying large and prominent academic institutions. Results: Findings indicate that UFMG has implemented public governance mechanisms and principles in line with TCU recommendations. However, these practices have been incorporated mainly in response to external pressure, characterizing a process of coercive isomorphism. As a result, there is decoupling, since many of the adopted actions remain formal and do not effectively alter the institution’s internal logic. Theoretical/Methodological contributions: The article questions the effectiveness of standardized governance models imposed on universities, highlighting the tensions between pre-existing organizational practices and external demands. The results point to the need for more meaningful dialogue between public institutions and oversight bodies, respecting institutional specificities.

Contabilidade, Gestão e Governança/UNB ContábilVol. 28(esp)
Universidade Federal de Minas Gerais (BR)
Peace, Justice and strong institutions
Openalex Percentile: Top 45%
Mathematics, Computing, and Information Processing
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Institucionalização Da Governança Pública Organizacional Na Universidade Federal De Minas Gerais · Contabilidade, Gestão e Governança/UNB Contábil (2025) | TGRS Research Map | TGRS