The role of rules-based compliance systems in the new EU regulatory landscape: perspectives of institutional change

Purpose The research objective of this study is to understand how institutional changes to the EU regulatory landscape may affect corresponding institutionalized operational practices within financial organizations. Design/methodology/approach The study adopts an Investment Management System as its case and investigates different implementations of this system within eight financial organizations, predominantly focused on investment banking and asset management activities within capital markets. At the systems vendor site, senior systems consultants and client relationship managers were interviewed. Within the financial organizations, compliance, risk and systems experts were interviewed. Findings The study empirically tests modes of institutional change. Displacement and Layering were found to be the most prevalent modes. However, the study highlights how the outcomes of Displacement and Drift may be similar in effect as both modes may cause compliance gaps. The research highlights how changes in regulations may create gaps in systems and processes which, in the short term, need to be plugged by manual processes. Practical implications Vendors abilities to manage institutional change caused by Drift, Displacement, Layering and Conversion and their ability to efficiently and quickly translate institutional variables into structured systems has the power to ease the pain and cost of compliance as well as reducing the risk of breeches by reducing the need for interim manual systems. Originality/value The study makes a contribution by applying recent theoretical concepts of institutional change to the topic of regulatory change uses this analysis to provide insight into the effects of this new environment

Enterprise Architecture adoption method for Higher Education Institutions

During the last few years Enterprise Architecture has received increasing attention among industry and academia. Enterprise Architecture (EA) can be defined as (i) a formal description of the current and future state(s) of an organisation, and (ii) a managed change between these states to meet organisation’s stakeholders’ goals and to create value to the organisation. By adopting EA, organisations may gain a number of benefits such as better decision making, increased revenues and cost reductions, and alignment of business and IT. To increase the performance of public sector operations, and to improve public services and their availability, the Finnish Parliament has ratified the Act on Information Management Governance in Public Administration in 2011. The Act mandates public sector organisations to start adopting EA by 2014, including Higher Education Institutions (HEIs). Despite the benefits of EA and the Act, EA adoption level and maturity in Finnish HEIs are low. This is partly caused by the fact that EA adoption has been found to be difficult. Thus there is a need for a solution to help organisations to adopt EA successfully. This thesis follows Design Science (DS) approach to improve traditional EA adoption method in order to increase the likelihood of successful adoption. First a model is developed to explain the change resistance during EA adoption. To find out problems associated with EA adoption, an EA-pilot conducted in 2010 among 12 Finnish HEIs was analysed using the model. It was found that most of the problems were caused by misunderstood EA concepts, attitudes, and lack of skills. The traditional EA adoption method does not pay attention to these. To overcome the limitations of the traditional EA adoption method, an improved EA Adoption Method (EAAM) is introduced. By following EAAM, organisations may increase the likelihood of successful EA adoption. EAAM helps in acquiring the mandate for EA adoption from top-management, which has been found to be crucial to success. It also helps in supporting individual and organisational learning, which has also found to be essential in successful adoption.

Skicklig läs- och skrivundervisning i åk 1-3 : Om lärares möjligheter och hinder

This study focuses on teachers’ opportunities and obstacles to perform skillful reading and writing instruction. It’s about the ability to accurately identify where students are in their reading and writing process and to help them develop good reading skills. It is also about the ability to recognize signs of difficulties that students may have in their written language development and to know what efforts are needed to help them advance their reading and writing skills. The research is based on teachers’ own statements and survey responses on the external conditions for teaching and on their approach, attitudes and knowledge in reading and writing. The empirical material consists of interviews, surveys and test data. The interview study was conducted with eight teachers. The questionnaire was answered by 249 teachers, while the knowledge test was conducted of 269 teachers and 31 special education teachers. Many of the teachers in this study have lack knowledge in the structure of language and common Swedish spelling rules. Furthermore, it appears that a large part of them are unaccustomed to explaining, in detail, students’ reading development and find it difficult to systematically describe the aspects of daily literacy instruction. The overall picture is that many teachers teach without having tools to reflect on how their education really affects students’ reading and writing. These shortcomings make it difficult to conduct effective literacy instruction. Once students have learned to decode or if they have reading difficulties, many teachers seem to one-sidedly focus on getting students to read more. The consequence could be that those who would need to practice more on the technical basic of reading or comprehension strategies are left without support. Lack of variety and individuality in fluency and comprehension training can challenge the students’ reading and writing development. The teachers in the study, who have the old junior school teacher and elementary teacher education, have the highest amount of knowledge of reading and writing (the test). Good education can provide student teachers with professional skills that they may develop further in their careers. Knowledge of the meaning of phonological and phonemic awareness as well as knowledge of how to count phonemes seem to be important for knowledge of reading and writing (the test). Knowledge of basic reading processes can be obtained by systematic and structured work with students’ linguistic development, and through continuous dialogues with experienced colleagues on how and why questions. This is one important way to work also in teacher training. When essential professional skills are established in the teacher education, in practice students will obtain the school’s learning goals.

Barnmorskans uppfattning om indikationer och effekter av förlossning med elektiva kejsarsnitt på humanitär indikation utifrån arbetslivserfarenhet : En intervjustudie

Bakgrund: Statistik visar på ökat antal elektiva kejsarsnitt internationellt och nationellt. Ett kejsarsnitt kan rädda liv på mor och barn om komplikationer uppstår, elektivt kejsarsnitt är även liksom andra stora operationer förenat med risker för komplikationer. Antalet elektiva kejsarsnitt på humanitär indikation har ökat i Sverige och cirka 17 % av alla förlossningar sker via kejsarsnitt. Att vårda och stödja kvinnor före, under och efter en förlossning med kejsarsnitt hör till barnmorskans arbete. Syftet med studien var att beskriva barnmorskors uppfattning om indikationer och effekter av förlossning med elektiva kejsarsnitt på humanitär indikation belyst utifrån arbetslivserfarenheter. Metod: kvalitativ metod: semistrukturella intervjuer med nio barnmorskor. Materialet analyserades via fenomenografisk analys i sju steg. Resultat: Fyra beskrivningskategorier framkom, Elektivt kejsarsnitt på humanitär indikation är ett etiskt dilemma, Elektivt kejsarsnitt på humanitär indikation är en stor operation, Elektivt kejsarsnitt på humanitär indikation påverkar organisation och barnmorskans arbetsmiljö och Elektivt kejsarsnitt på humanitär indikation påverkar kvinnans förlossningsupplevelse. Vidare framkom nio kategorier som beskriver barnmorskors uppfattningar. Slutsats Barnmorskor uppfattar elektiva kejsarsnitt som något komplext, att de med sina yrkeskunskaper värnar det naturliga vid kejsarsnitt på humanitär indikation och att de har brist på mandat att stödja och stärka kvinnors informerade val om elektivt kejsarsnitt på humanitär indikation. Klinisk tillämpbarhet: Resultatet kan användas vid undervisning kring barnmorskans stödjande och vårdande arbete i samband med förlossning via kejsarsnitt. Vidare kan resultatet vara underlag till diskussioner inom mödrahälsovård och förlossning i syfte att ge barnmorskor stärkt mandat till sina stödjande och informativa uppgifter.

Process evaluation of a knowledge translation intervention using facilitation of local stakeholder groups to improve neonatal survival in the Quang Ninh province, Vietnam

BACKGROUND: Annually, 2.8 million neonatal deaths occur worldwide, despite the fact that three-quarters of them could be prevented if available evidence-based interventions were used. Facilitation of community groups has been recognized as a promising method to translate knowledge into practice. In northern Vietnam, the Neonatal Health - Knowledge Into Practice trial evaluated facilitation of community groups (2008-2011) and succeeded in reducing the neonatal mortality rate (adjusted odds ratio, 0.51; 95 % confidence interval 0.30-0.89). The aim of this paper is to report on the process (implementation and mechanism of impact) of this intervention. METHODS: Process data were excerpted from diary information from meetings with facilitators and intervention groups, and from supervisor records of monthly meetings with facilitators. Data were analyzed using descriptive statistics. An evaluation including attributes and skills of facilitators (e.g., group management, communication, and commitment) was performed at the end of the intervention using a six-item instrument. Odds ratios were analyzed, adjusted for cluster randomization using general linear mixed models. RESULTS: To ensure eight active facilitators over 3 years, 11 Women's Union representatives were recruited and trained. Of the 44 intervention groups, composed of health staff and commune stakeholders, 43 completed their activities until the end of the study. In total, 95 % (n = 1508) of the intended monthly meetings with an intervention group and a facilitator were conducted. The overall attendance of intervention group members was 86 %. The groups identified 32 unique problems and implemented 39 unique actions. The identified problems targeted health issues concerning both women and neonates. Actions implemented were mainly communication activities. Communes supported by a group with a facilitator who was rated high on attributes and skills (n = 27) had lower odds of neonatal mortality (odds ratio, 0.37; 95 % confidence interval, 0.19-0.73) than control communes (n = 46). CONCLUSIONS: This evaluation identified several factors that might have influenced the outcomes of the trial: continuity of intervention groups' work, adequate attributes and skills of facilitators, and targeting problems along a continuum of care. Such factors are important to consider in scaling-up efforts.

Metodologia de custeio baseado em atividades implementada no Banco Central do Brasil: uma análise de seus desdobramentos

In the last years, there has been a strong tendency of transferring typical business management concepts and practices to the public administration, such as: efficiency, efficacy, effectiveness, economy, operational excellence, results and transparency. The limited offer of resources, as well as the growing demand for accountability, justifies that movement. In order to put the aforementioned concepts into operation, the public administration uses some mechanisms, among them cost management. This dissertation focuses on the use of cost management systems, based on an activity-based costing (ABC) method, by Brazilian public entities. The present analysis is conducted from the ABC system implemented in the Brazilian Central Bank (BACEN) - an indirect public administration autarchy - the main goal of this study is to examine its outcomes since the implementation of the system. The investigation went through three main questions: if the system is being used, if it is fulfilling the objectives sought and, finally, if it is providing the expected benefits. Semi-structured interviews were made with members of the institution; and, according to the assumptions and tools tailored for this study, the collected data were analysed qualitatively. Evidences indicate that information, when not manipulated in a systematic way, hinder not only the incorporation of the cost system to the routine, but also the achievement of the goals and benefits aimed with such implementation.

Análise da regulação contábil: um ensaio à luz da teoria tridimensional do direito, da teoria normativa da contabilidade e do gerenciamento da informação contábil, numa perspectiva interdisciplinar

The choice of accounting standards capable of defining the recognition, measurement and publicizing of financial and economic information to the general public constitutes one of the accounting community¿s greatest challenges. So, the analysis of the Fundamental Principles of Accounting and of the Conceptual Structure of Accounting becomes relevant because of its direct relation to the normative process and because it represents the essence of doctrines and theories relating to the Science of Accounting. Each country¿s set of rules diverges when it comes to creating and evidencing Accounting Statements, and that¿s why the harmonization of the International Accounting Rules is becoming more important among accountants: as an answer to the world qualitative and quantitative demand for information. When managers, answering a great variety of incentives, manipulate or manage the disclosure of accounting information, they show that the management of accounting information begins to represent a purposeful intervention in the process of elaboration of financial and economic statements with the intention of obtaining some private benefit. In this context, Accounting Regulation performs an important function in the technical procedure of professionals in the area and in the development of practices convergent with international standards, which, in their turn, are already in force. The present study, which is exploratory and non-experimental, aims at presenting and analyzing the process of accounting regulation under the perspective of rules and of the choice of accounting practices as an answer by regulated entities on a tridimensional perspective. The establishment of interaction among diverse fields, through interdisciplinarity, aims at bridging the gap between the fields of law and accounting by articulating concepts and cognitive schemes in a process of mutual enrichment. The research concludes that it is possible to apply concepts from Miguel Reale¿s Tridimensional Theory of Law in the study of accounting regulation.

Transformações no mercado de trabalho exigidas aos estagiários e recém-formados em empresas com características da sociedade pós-industrial

O objetivo desta dissertação é analisar até que ponto as transformações do mercado de trabalho, à luz da sociedade pós-industrial, interferem nas competências exigidas aos recém-formados e estagiários pelas empresas, quando da captação de seus recursos humanos, através do estudo de caso do CIEE - Centro de Integração Empresa-Escola. Os objetivos específicos foram: identificar as principais características da Sociedade PósIndustrial e suas influências nas transformações do mercado de trabalho; levantar as interferências dessas influências na captação de recursos humanos pelas empresas; identificar as principais competências pessoais e profissionais requeridas pelas empresas em sua política de recrutamento e seleção de candidatos; investigar se os programas de estágios e de recém-formados são utilizados pelas empresas conveniadas ao CIEE como captação de seus futuros profissionais. Buscou-se no referencial teórico estudar e analisar as características da sociedade, desde o período pré-industrial até o pós-industrial, delimitadas por Daniel Bell apud De Masi (1999:49). Através de subcapítulos foram selecionadas as características que poderiam corroborar na identificação da influência dessas transformações de forma a aprofundá-las com outros autores, como: as instituições básicas; os recursos principais; a estrutura profissional; o local típico; e o fator de mobilidade. No referencial teórico investigaram-se, ainda, alguns elementos da "sociedade centrada no mercado" tratada por alguns teóricos. Através das demandas de vagas do CIEE para estagiários e recém-formados identificou-se elementos da sociedade pós-industrial para confrontá-los com as competências exigidas. A metodologia utilizada foi quanto aos fins, estudo de caso, descritiva e explicativa, analisando as demandas das competências exigidas dos profissionais, estagiários, recém-formados através das empresas conveniadas ao CIEE. Quanto aos meios, foram realizadas pesquisas bibliográficas, documentais e telematizada, bem como uma pesquisa de campo para coleta de dados através de questionários e de entrevistas individuais aplicados ao público atendido pelo CIEE. O universo da pesquisa foi de empresas privadas e de grande porte. A amostra foi selecionada a partir da estratificação em sete regiões metropolitanas do Brasil, onde também encontram-se unidades do CIEE, cujas cidades apresentam o maior percentual de emprego formal no país, tendo como fonte a Geografia de Mercado. A amostra foi por acessibilidade e por tipicidade, em função do caso CIEE, totalizando 400 pessoas entrevistadas. O trabalho obteve como resultado a identificação de elementos das transformações do mercado de trabalho, à luz da sociedade pós-industrial, tal como o previsto por Bell apud De Masi, evidenciando que as empresas estão contratando estagiários e recém-formados com o mesmo nível de exigência quando da contratação de profissionais. As habilidades comportamentais (atitudes) identificadas neste estudo denotam uma forte tendência das empresas, à luz da razão substantiva, de exigir de seus recursos humanos competências tais como: iniciativa, criatividade, dinamismo, bom relacionamento interpessoal e facilidade para trabalhar em equipe, sendo pré-requisitos complementares à formação acadêmica.

A gestão de pessoas em centros de serviços compartilhados no Brasil: um estudo sobre a percepção dos gestores e empregados operacionais

Os estudos da área de Administração se concentraram em compreender as atividades core das organizações, de forma que os esforços para se entender as atividades de staff e a maneira pela qual elas podem agregar valor foram menos exploradas. Assim, estruturas organizacionais como os centros de serviços compartilhados (CSCs) se apresentam não apenas como uma oportunidade de estudo, mas também como uma demanda da área, dada a expansão desse modelo de prestação de serviços de atividades de staff dos grandes grupos organizacionais. Diante desse contexto, existe um ambiente específico de trabalho que pouco se aprofundou em relação à área de Recursos Humanos (RH), sendo importante, portanto, entender quais são as percepções dos funcionários de CSCs (analistas e gestores) diante das práticas e características organizacionais relacionadas com a Gestão de Pessoas. Assim sendo, o objetivo do presente estudo é verificar como se configuram as características e práticas que se relacionam à Gestão de Pessoas nos CSCs, a partir das percepções de seus gestores e analistas. Embasando-se na literatura sobre as características dos CSCs, atrelada à gestão de pessoas nesse tipo de estrutura e da Administração Estratégica de RH, estruturou-se o arcabouço teórico do estudo e definiram-se as categorias de análise. Por meio de um estudo de caso, quatro CSCs instalados no Brasil foram abordados, sendo entrevistadas 44 pessoas (sete gestores e 37 analistas operacionais). Os resultados apontaram categorias específicas aos CSCs fossem levantadas: gerência de linha, desenvolvimento profissional e responsabilidade dos analistas, sentimento de inferioridade, estratégias de retenção de empregados, diversidade interna, formação de centro de excelência. Concluiu-se que os CSC requerem um departamento de Gestão de Pessoas específico para seus empregados internos para atender as especificidades do CSC; deve haver cuidado em aplicação de modelos rígidos internamente porque os CSCs maduros são diversificados; que os CSCs são centros de excelência para conhecimentos operacionais; os gerentes de linha poderiam ser mais bem treinados para melhorar seus relacionamentos com os analistas.

Gestão do conhecimento: os desafios da implantação de um modelo integrado : o caso ANS

A Gestão do Conhecimento vem adquirindo uma importância notória dentro das organizações, tanto públicas quanto privadas. Suas características e aplicações permeiam as discussões acadêmicas e atingem, de forma reflexiva e inovadora, as práticas de trabalho. Seu foco está na elaboração de processos sistemáticos de captura, organização e armazenamento, análise e compartilhamento do conhecimento organizacional (individual e coletivo) voltados à criação de novos conhecimentos, novos produtos, ou novos processos de trabalho. Pretende-se com este estudo levantar os desafios à implantação de um modelo de Gestão do Conhecimento na Agência Nacional de Saúde Suplementar (ANS), tendo como base o discurso dos principais responsáveis por criar estratégias neste sentido e por conceder os instrumentos necessários à sua implementação. Com fundamento na literatura científica sobre o tema, faz-se uma revisão conceitual de conhecimento e de Gestão do Conhecimento, buscando explicitar suas dimensões que passam pela transversalidade do conhecimento, pela aprendizagem individual e organizacional, pelo compartilhamento do conhecimento e pelos sistemas de informação. Como metodologia, optou-se por realizar uma pesquisa qualitativa do tipo explicativa, desenvolvida por meio de estudo de caso, de forma a aprofundar o entendimento da realidade investigada. Os resultados das entrevistas e da análise documental possibilitaram verificar que a ANS tem adotado algumas práticas isoladas associadas à Gestão do Conhecimento. Constatou-se, no discurso, que existe uma predisposição dos gestores de conseguir maior efetividade em suas ações relativas ao compartilhamento do conhecimento e à implantação de um modelo de Gestão do Conhecimento na ANS. A pesquisa, contudo, revelou uma desarticulação institucional ocasionada por cultura hierarquizada e fragmentada, que se mostra profundamente desfavorável à um ambiente de criação e compartilhamento do conhecimento.

O ensino de julgamento e tomada de decisão nos cursos de graduação em ciências contábeis no Brasil

A convergência das normas brasileiras de contabilidade às normas internacionais permitiu que nossas regras mudassem a um novo patamar. Os princípios contábeis anteriores eram baseados em um conjunto de regras detalhadas e autoridades reguladoras verificavam a adequação dos Demonstrativos Financeiros a estas regras. Com a mudança surgiu um novo paradigma, as novas normas são baseadas muito mais em princípios do que em regras, especificamente em conformidade com os International Financial Reporting Standards (IFRS) na elaboração dos Demonstrativos Financeiros, que depende do julgamento profissional em maior escala do que em conformidade com as antigas normas baseadas em regras. Este trabalho teve o objetivo de investigar como vem sendo abordado o Julgamento e Tomada de Decisão (J&TD) nos cursos de Graduação em Ciências Contábeis, onde é iniciada a formação de competências e habilidades do profissional da área.

Governança e alinhamento de conceitos no contexto das políticas públicas: um complemento ao estudo de caso do fundo municipal dos direitos da criança e do adolescente de São Paulo

As implicações e desafios da governança, gestão e controles vêm ganhando relevância tanto no âmbito do setor privado como do setor público. Apesar da dificuldade de convergência de conceitos, no campo teórico, a linha mais pragmática de Códigos de Melhores Práticas vem permitindo criar e disseminar elementos para orientar e formalizar meios para o aprimoramento institucional, tanto de organizações do segundo e do terceiro setor, como para o próprio setor público. Este estudo propôs-se a resenhar a literatura sobre governança, tanto corporativa como pública, buscando identificar o alinhamento de conceitos e práticas. Destaque foi dado à inciativa do Tribunal de Contas da União (TCU) que, em 2014, elaborou dois marcos para o avanço no campo da governança pública: o referencial básico de governança aplicável a órgãos e entidades da administração pública e o referencial para avaliação de governança em políticas públicas, documentos que se aplicam como guias para a modernização do Fundo Municipal dos Direitos da Criança e do Adolescente de São Paulo (FUMCAD-SP), objeto de estudo de caso apresentado no âmbito do Mestrado Profissional em Gestão e Políticas Públicas da Escola de Administração de Empresas da Fundação Getúlio Vargas em São Paulo, por Maitê Fernandez Gauto, Elias de Souza e Eduardo José Bernini, em 2015.

Gestão ambiental na saúde pública: um estudo sobre a percepção ambiental de gerenciamento de resíduos sólidos de serviços de saúde, dos servidores do Hospital Universitário Onofre Lopes do Rio Grande do Norte

This research has aimed at studying the perception of University Hospital Onofre Lopes (HUOL) s workers on the environmental management plan of RSSS. They have been interviewed 250 workers: doctors, nurses, nursing assistants, and cleaners. It was used an exploratory and descriptive research of the type Survey, which aims at obtaining of data or information on characteristics, actions or opinions of any group of people. The questions of the questionnaire were of the kind objective", formulated in a model "scale", analyzed in according to the positioning of the interviewee. The wastes of health service have high potential for environmental impact in the activities from HUOL. Actions or environmental protective policy can improve the image of HUOL. They have been detected divergences on the rigor in application of law of ANVISA. The HUOL s workers unaware of the law of ANVISA and they have little or no knowledge about the practices of environmental control, public health and, they do not know the Environmental Management System ISO 14001. They have divergent views on the degree of importance of ISO 14001. There is not a Waste Management Plan for Health Service and / or is not disclosed for most of HUOL workers. It has not carried out audits or defined the goals and objectives. Besides, it has not been identified legal requirements, and there has not been communication about the service is performed or has been made a critical analysis and no control of documents the environmental management plan. The HUOL have not had a committee of environmental management. The direction of HUOL has not been organized courses, training and recycling of waste on environmental control of the health service. On a scale from 01 to 05, the level of aware level concerning to the waste management from health services of the workers, so is at the threshold between 01 and 02. For the reversal of this situation, the first and urgent step is the creation and institutionalization the environmental management committee of the University Hospital Onofre Lopes

Avaliação do potencial do uso balanced scorecard: um estudo exploratório em Natal

Small businesses are experiencing growth scenario in emerging countries by the prospect of economic development, these countries, including Brazil, have a booming economy before the world crisis in the last five years, especially with the participation of small and medium enterprises. These factors generate increased competition and the need to expand market share through management actions in the quest for acquiring new customers. Moreover, these changes increase the need to properly use the information and organizational performance. Some national and international studies show the existence of peculiarities in small organizations, especially in environments of family management. Such particularities raise a scenario with several organizational deficiencies regarding the evaluation of their performance. In some cases, when there are static systems, traditional and focused only on the financial perspective, especially short term. Alternatively, the tools encourage strategic planning and observance of medium and long term, in many ways, whether financial, internal processes, customers, suppliers, and innovation, among others. Therefore, this study aims to identify and analyze the applicability of the system performance evaluation with emphasis on strategic and BSC - Balanced Scorecard. Regarding the research method, is classified as exploratory, with the participation of 25 companies, whose research was conducted between 2012 and 2013. Therefore, the research included the construction process and a structured questionnaire on practices and interest for the use of strategic tools, with emphasis on the Balanced Scorecard. Whose main result presented a high degree of interest in the applicability of the BSC by most of the participating institutions. Furthermore, It was observed the growing interest in using the Balanced Scorecard when it increases the company size, regardless of the area of market action. Participating companies have shown an outline of the strategic objectives and the establishment of indicators for assessing the performance due to their correlations with the BSC

Avaliação da importância dos sistemas de gestão da qualidade nas universidades federais

This thesis aims at analyzing from the perspective of the manager the importance of the use of quality management tools and concepts in Federal Universities. It was motivated by the following research problem: do Federal University managers consider it to be relevant the quality management in their institution? Therefore, we sought to gather evidence for a satisfactory approach that addresses the complexity of the topic researched: quality, higher education and quality management systems. We chose to adopt an applied study, the exploratory-descriptive research as to the objective and the quantitative and qualitative research as to the approach to the problem. The object of study is composed by the Planning Provosts of Federal Universities listed in the University Ranking Sheet - (RUF) in 2013. We chose to restrict the sample listing only the provosts of the 20 best-placed universities in the ranking of the Federal Universities. The research instrument was composed of 26 questions, of which 6 questions were designed to identify the profile of the manager, 16 questions of perception (manifested variables) on the importance of quality management in the University, where the managers assigned values (answers) to the affirmatives (that address the main topic of this thesis) based on a Likert scale of 5 points, and 4 open and optional questions, in order to identify general management practices used. It was used for statistical analysis (data analysis) descriptive and factorial statistics. The responses collected through the questionnaire portray the managers´ perception regarding the importance of quality management in their institutions. Sixteen variables were addressed, the results of factor analysis of importance were "Important" and "Very Important", where the variable (V2) was "Important" and all others "Very important." With this information, it is possible to prioritize some areas that deserve immediate action. As it was observed that some variables are "Very important" for the vast majority of managers, others did not show the same result as example (V2, V10, V11). It is concluded that the manager´s perception of quality management in his or her institution is relevant, but the same importance is not given to quality programs implemented in other segments of the economy, and that, despite the advancements offered by SINAES, the model does not evaluate the institution in a global way. Thus, with the results, it is expected to contribute to the advancement of the subject, trying to arouse interest from the managers of Federal Universities in the subject, emphasizing the importance of quality management systems as a necessary tool to raise the institutional quality