Equidade no Modelo de Avaliação de Desempenho de Programas de Pós-graduação em Ciências Contábeis no Brasil Considerando Assimetrias Regionais

Abstract

Oliveira, Andersem Martins de; Equity in the performance evaluation model of postgraduate programs in accounting sciences in Brazil considering regional asymmetries. (Master's Dissertation) School of Administration and Business – ESAN, Federal University of Mato Grosso do Sul – UFMS, Campo Grande, MS, Brazil. Understanding the discrepancies between Stricto Sensu Postgraduate Programs (PPG) due to regional asymmetries is the first step in the search for a solution that can mitigate the disparities to which researchers throughout Brazil are subject. Higher education institutions with PPGs located in distant and less favorable points in the national scenario are the ones that compete with each other, and having to compete without any trace of equity with large business centers, as if they had the same conditions, population structure, air transport, data, economic or even educational, end up not achieving the goals and productivity required. This study is divided into two articles and aims to identify elements that should be considered in a performance evaluation model for Accounting Sciences graduate programs in order to be supported by equity criteria, aiming to reduce regional asymmetries in Brazil. In this scope, the first article, of a descriptive, qualitative and bibliographical methodological nature, presents a systematic review of the literature on performance evaluation models for graduate programs, with the objective of highlighting how the literature has addressed the topic of evaluation models for postgraduate programs (master's and doctorate) in the articles validated in its search tools. Its results list a diversity of subtopics that were ordered to arrive at the main point (evaluation model). These studies demonstrated positive and negative aspects of the current evaluation model, but above all, they endorsed the need to work on equity as a guideline even in places with a high degree of development. The second article, of a documentary, quantitative and descriptive nature, using the statistical technique of data envelopment analysis, aimed to critically reflect on the current evaluation model based on the identification of PPGs considered efficient by the DEA-Data Envelopment Analysis model. In addition, it intends to propose an adjustment to the current model, so that PPGs in asymmetric regions can be evaluated equitably. The findings show that if validated with equitable variations, some PPGs evaluated as regular in the current model would occupy positions destined for programs with greater efficiency and quality. The contributions of this set of investigations aim to list proposals, in the sense of public policies, for regulatory bodies to include aspects of equity in the current evaluation model, in order to provide equitable development of PPGs, aiming to reduce regional asymmetries, and not accentuate them. Keywords: Postgraduate programs, Evaluation models, equity, Master's, Doctorate.