Financial management autonomy of São Paulo state universities: impacts and facilitating, hindering and challenging aspects
Introduction: The financial management autonomy of USP, UNICAMP and UNESP was achieved in 1989 through a state decree, which linked the financing of these universities to the transfer of a percentage of the state tax on operations related to the circulation of goods, provision of interstate transpor...
| Autores: | , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2024 |
| País: | Brasil |
| Institución: | Universidade Estadual de Campinas (UNICAMP) |
| Repositorio: | Revista Internacional de Educação Superior |
| Idioma: | portugués inglés |
| OAI Identifier: | oai:ojs.periodicos.sbu.unicamp.br:article/8677733 |
| Acceso en línea: | https://periodicos.sbu.unicamp.br/ojs/index.php/riesup/article/view/8677733 |
| Access Level: | acceso abierto |
| Palabra clave: | Educação Superior Financiamento Autonomia Gestão financeira Governança Higher education Financing Autonomy Financial management Governance Educación Superior Financiación Autonomía Gestión Financiera Gobernancia |
| Sumario: | Introduction: The financial management autonomy of USP, UNICAMP and UNESP was achieved in 1989 through a state decree, which linked the financing of these universities to the transfer of a percentage of the state tax on operations related to the circulation of goods, provision of interstate transport services and intermunicipal and communication – ICMS, currently, 9.57%, divided between the three. Goal: This article analyzes this model and its impacts on university results and, from the perspective of the rectors who led them between 1989 and 2022, identifies the facilitating, hindering and challenging aspects of university governance. Method: With a qualitative, descriptive and exploratory approach, this research used surveys as a data collection technique and content analysis for their study and understanding. Results: In these thirty-five years, there has been growth in the three universities in various indicators related to teaching, research and extension, a fact attributed to the model of financial management autonomy, considered by those surveyed, from the point of view of university governance, to be a fundamental asset, which is both appropriate and challenging. Conclusion: Financial management autonomy allowed São Paulo state universities to make a quantitative and qualitative leap, leading them to prominent positions in national and international rankings. However, there are currently dilemmas and perspectives impacted by two recent changes in macroeconomic policy, which impact its main financing source, the ICMS, the reduction in the rates of some products and services approved in a Complementary Law and its extinction, object of the tax reform approved by the National Congress. |
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