Oliveira, Ridalvo Medeiros Alves deSilva, Leandro Alves da2021-06-142021-10-012021-06-142021-10-012021-04SILVA, Leandro Alves da. Correlação entre gasto por aluno e IGC: um estudo nas universidades federais nordestinas. 2021. 56f. Monografia (Graduação em Ciências Contábeis) - Departamento de Ciências Contábeis, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2021.https://repositorio.ufrn.br/handle/123456789/41270Faced with a scenario of a possible budget cut in education, which was proposed by the federal government in the Budget Law Project for 2021, the idea arises to raise data that, possibly, can be used to encourage the strengthening of investments in the educational area, specifically in higher education. The objective of the work is to verify the hypothesis of a correlation between the expenditure per student and the score of the General Course Index (IGC). The research is classified as nature as basic research, as the objective as descriptive research and the approach is quantitative. The data collected are from Federal Universities in the Northeast, reduced to one representative per State. The proportion between the number of students at the Educational Institution, researched on the portals of the universities themselves, and the expenditure on the Higher Education subfunction, via the Transparency Portal, is analyzed. From this result, the correlation with the IGC scores is calculated. The results obtained for the years 2016, 2017 and 2018 were 0.63, 0.46 and 0.56, respectively. Thus, a moderate degree of correlation was found in all years of the research. Therefore, there is a trend of linearity between the variables, that is, an increase in spending per student should increase the performance of the Educational Institution at IGC.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Índice Geral de Cursos (IGC)Gasto por alunoEnsino superiorbachelorThesis