ACCOUNTABILITY OF THE RELEVANCE OF INSTITUTIONS OF HIGHER EDUCATION TO SOCIETY

The study set out to examine the Statement of Value Added (DVA) of the four higher education institutions that compose the BM & FBovespa Education sector belonging to the New Market in the years 2013 and 2014 by checking the relationship of these results with the practices of the basic principles of Corporate governance: transparency, fairness, accountability and corporate responsibility. The education sector was chosen to go through process of great change and investment in recent years. The aim of the study was to analyze the proportions and the variations generated by educational institutions and its distribution among the elements that contributed to its generation: salaries, taxes and contributions, capital remuneration and compensation equity. The methodology survey was conducted documentary whose data were collected from primary sources, supported by literature. The site of the BMF & Bovespa was used as a secondary source to obtain the data of the DVA, notes and management reports. It was held general comparative study of the accounts by educational institution and analysis of each account group. The data presented showed positive variations in the distribution of DVA in the period. The DVA is considered a indicator of wealth to show how the institutions return to society.