The Federal University of Tocantins Foundation (UFT) is a public institution that must
execute the proper management and control of its assets to prevent damage or loss.
In this sense, in the relationships that involve the UFT as the owner of the assets, the
departments responsible for managing its assets and the servants who hold the
custody of the permanent materials, different agency conflicts may arise. The aim of
this study was to analyze the agency conflicts existing in the asset management
process at the Federal University of Tocantins and understand how the relationship
between the departments responsible for this management occurs. In order to
achieve this objective, the elements that are part of asset management in the public
sector were verified and how this routine is structured in the UFT; the main
bottlenecks in UFT's asset management were identified; agency conflicts between
the departments responsible for managing the institution's assets and their respective
causes were identified; and possible improvements to the university's asset
management were proposed that could minimize existing agency conflicts. The
relevance of the research lies in the search for improving asset management, which
results in a better use of public money, and also in the fact that there is a shortage of
papers dealing specifically with the themes: Agency Theory and asset management.
This was an exploratory descriptive research, as the methodological strategies
adopted encompassed different methods so that the objectives outlined for this study
could be achieved. As for the type of approach, the present investigation had a
quantitative and qualitative character. As for the technical procedures,
bibliographical, documental and field research were carried out. The objectives are
considered to have been met. It was possible to verify the elements that are part of
asset management in the public sector in general, as well as to map and describe the
activities that make up UFT's asset management. Eleven (11) bottlenecks were
identified in the asset management of the institution under study, as well as 3 (three)
agency conflicts between the departments responsible for managing the institution's
assets. Based on the identified problems, proposals were made to improve the
university's asset management in order to minimize existing agency conflicts. If the
proposed suggestions are implemented, the management of the institution's
important set of material resources, which is its assets, can be improved. However,
the research recommendations have limitations and do not dispense the evaluation
of university managers regarding the convenience and feasibility of application.
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