Abstract: With regard to governance in Federal Public Universities, it can be said that this topic has been increasingly addressed with the purpose of promoting the use of good practices to corroborate the institutional activity in this thematic area. The general objective of this study is to analyze the impact and correlation between accounting and public governance at Federal Public Universities. To this end, we used the questionnaire prepared by the Federal Audit Court (TCU), with the aim of understanding their level of governance. For data analysis and tabulation, the software R was used, using descriptive analysis, Spearman correlation and simple linear regression, respectively, to understand the dispersion of data in relation to the mean, the direction and strength of the correlation and the how much of the public governance index is explained by the budgetary governance index. As a result, it was obtained that the correlation between the variables is positive and strong and, also, that the budgetary governance index explains 78.5% of the public governance index, so that the average value of the Budgetary governance index increases by 0.1550 points considering an average growth of 1 point in the Budgetary governance index.

Key words: public governance, public accounting, efficiency

JEL codes: G300