Abstract

This study examines the implementation of integrity programs in federal public universities in Brazil's Central-West region. Specifically, it aims to (i) assess the current stage of implementation across these institutions and (ii) analyze their published integrity plans, comparing them to the principles outlined in Decree No. 9,203/2017 and the guidelines established by the Office of the Comptroller General (CGU). The relevance of this research lies in the significant economic, social, and political role of the university sector in Brazil. A qualitative approach was adopted, employing content analysis supported by NVivo software. The findings reveal that universities have established Integrity Management Units (UGIs), formalized their integrity plans, and are actively managing risk governance procedures to progress toward the third phase defined by the CGU, which involves the execution and continuous monitoring of these programs. However, universities face substantial challenges in implementing and sustaining their integrity programs, particularly due to budgetary constraints and the lingering effects of the COVID-19 pandemic. Furthermore, the study underscores that the ongoing implementation and monitoring of integrity programs incur agency costs, as citizens (principals) are ultimately responsible for bearing the financial burden required to align the interests of university administrators (agents) with public expectations.

This work is licensed under a Creative Commons Attribution 4.0 License.