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This article analyzes the transparency of the electronic portals of public higher education institutions in southern Brazil, regarding public accounts and actions taken to increase public transparency. The research universe included twenty-nine institutions, eleven federal universities, nine state universities, three municipal universities and six federal institutes. The panorama of the availability of public accounts made it possible to identify a low level of transparency, especially in municipal universities. It was found that these institutions are still unable to fully comply with Acess to Information Act, which has brought important news for public transparency. Failure to comply with various legal aspects implies the offer of content that is disqualified by management, making it difficult to build an environment conducive to accountability, which hinders many interested users the concrete possibility of achieving a more effective social control.

Práticas de accountability: transparência e prestação de contas nas instituições públicas de ensino superior da região sul do Brasil