<?xml version="1.0" encoding="ISO-8859-1"?><article xmlns:mml="http://www.w3.org/1998/Math/MathML" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
<front>
<journal-meta>
<journal-id>2007-2872</journal-id>
<journal-title><![CDATA[Revista iberoamericana de educación superior]]></journal-title>
<abbrev-journal-title><![CDATA[Rev. iberoam. educ. super]]></abbrev-journal-title>
<issn>2007-2872</issn>
<publisher>
<publisher-name><![CDATA[Universidad Nacional Autónoma de México, Instituto de Investigaciones sobre la Universidad y la Educación]]></publisher-name>
</publisher>
</journal-meta>
<article-meta>
<article-id>S2007-28722024000200105</article-id>
<article-id pub-id-type="doi">10.22201/iisue.20072872e.2024.43.1330</article-id>
<title-group>
<article-title xml:lang="pt"><![CDATA[Geração de valor público nas universidades federais brasileiras]]></article-title>
<article-title xml:lang="es"><![CDATA[Generación de valor público en las universidades federales brasileñas]]></article-title>
<article-title xml:lang="en"><![CDATA[Generation of Public Value in Brazilian Federal Universities]]></article-title>
</title-group>
<contrib-group>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pinto-Ortiz]]></surname>
<given-names><![CDATA[Leonardo]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Pias-Machado]]></surname>
<given-names><![CDATA[Daiane]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
<contrib contrib-type="author">
<name>
<surname><![CDATA[Costa-Quintana]]></surname>
<given-names><![CDATA[Alexandre]]></given-names>
</name>
<xref ref-type="aff" rid="Aff"/>
</contrib>
</contrib-group>
<aff id="Af1">
<institution><![CDATA[,Universidade Federal de Pelotas  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af2">
<institution><![CDATA[,Universidade Federal de Alagoas  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<aff id="Af3">
<institution><![CDATA[,Universidade Federal do Rio Grande  ]]></institution>
<addr-line><![CDATA[ ]]></addr-line>
<country>Brazil</country>
</aff>
<pub-date pub-type="pub">
<day>00</day>
<month>00</month>
<year>2024</year>
</pub-date>
<pub-date pub-type="epub">
<day>00</day>
<month>00</month>
<year>2024</year>
</pub-date>
<volume>15</volume>
<numero>43</numero>
<fpage>105</fpage>
<lpage>122</lpage>
<copyright-statement/>
<copyright-year/>
<self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_arttext&amp;pid=S2007-28722024000200105&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_abstract&amp;pid=S2007-28722024000200105&amp;lng=en&amp;nrm=iso"></self-uri><self-uri xlink:href="http://www.scielo.org.mx/scielo.php?script=sci_pdf&amp;pid=S2007-28722024000200105&amp;lng=en&amp;nrm=iso"></self-uri><abstract abstract-type="short" xml:lang="pt"><p><![CDATA[Resumo Este estudo investiga a geração de valor público nas universidades federais brasileiras, avaliada pela metodologia da  Public Value Account e pela análise da relação de causa-efeito dos custos e investimentos em infraestrutura na qualidade do ensino superior. Foram analisadas informações contábeis de 58 universidades federais brasileiras, do período de 2015 a 2019. Os dados apontam um resultado da public value account positivo para qualidade do ensino superior, pois os sacrifícios realizados são inferiores ao benefício gerado. Os resultados da análise de regressão evidenciaram que os custos e investimentos públicos influenciam na qualidade do ensino superior. A hipótese geral do estudo, de que a criação de valor público nas universidades federais pode ser percebida pela diferença positiva entre os benefícios e sacrifícios gerados foi confirmada e corroborada pela relação de causa-efeito dos custos e investimentos públicos em infraestrutura na qualidade do ensino superior.]]></p></abstract>
<abstract abstract-type="short" xml:lang="es"><p><![CDATA[Resumen Este estudio investiga la generación de valor público en las universidades federales brasileñas, evaluada por la metodología de Public Value Account y por el análisis de la relación de causa-efecto de los costos e inversiones en infraestructura en la calidad de la educación superior. Se analizó información contable de 58 universidades federales brasileñas entre 2015 y 2019. Los datos apuntan a un resultado positivo de public value account para la calidad de la educación superior, ya que los sacrificios realizados son menores que el beneficio generado. Los resultados del análisis de regresión mostraron que los costos públicos y las inversiones influyen en la calidad de la educación superior. La hipótesis general del estudio, de que la creación de valor público en las universidades federales puede ser percibida por la diferencia positiva entre los beneficios y sacrificios generados, fue confirmada y corroborada por la relación causa-efecto de los costos y las inversiones públicas en infraestructura en la calidad de la educación superior.]]></p></abstract>
<abstract abstract-type="short" xml:lang="en"><p><![CDATA[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.]]></p></abstract>
<kwd-group>
<kwd lng="pt"><![CDATA[valor público]]></kwd>
<kwd lng="pt"><![CDATA[custos no setor público]]></kwd>
<kwd lng="pt"><![CDATA[investimentos públicos]]></kwd>
<kwd lng="pt"><![CDATA[universidades federais]]></kwd>
<kwd lng="pt"><![CDATA[qualidade do ensino superior]]></kwd>
<kwd lng="pt"><![CDATA[Brasil]]></kwd>
<kwd lng="es"><![CDATA[valor público]]></kwd>
<kwd lng="es"><![CDATA[costos en el sector público]]></kwd>
<kwd lng="es"><![CDATA[inversiones públicas]]></kwd>
<kwd lng="es"><![CDATA[universidades federales]]></kwd>
<kwd lng="es"><![CDATA[calidad de la educación superior]]></kwd>
<kwd lng="es"><![CDATA[Brasil]]></kwd>
<kwd lng="en"><![CDATA[public value]]></kwd>
<kwd lng="en"><![CDATA[public sector costs]]></kwd>
<kwd lng="en"><![CDATA[public investments]]></kwd>
<kwd lng="en"><![CDATA[federal universities]]></kwd>
<kwd lng="en"><![CDATA[quality of higher education]]></kwd>
<kwd lng="en"><![CDATA[Brazil]]></kwd>
</kwd-group>
</article-meta>
</front><back>
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