Abstract

With the publication of Resolution CNE/CES nº 7 of 2018, which deals with the curricularization of extension, Higher Education Institutions (HEIs) were mobilized to comply with the guidelines established in that document. Given this scenario, this article aims to present some possibilities of indicators that can be used as a reference by professors of Administration and Accounting courses at HEIs in their extension actions. In addition to the implementation of the extension curricularization, it is also reflected on the evaluation of such actions. In methodological terms, a qualitative approach was taken, in a documentary research, based on the following documents: Resolution CNE/CES nº 7 of 2018, National Extension Policy of the Forum of Pro-Rectors for Extension of Public Institutions of Higher Education in Brasil and the announcement of the Federal University of ABC (UFABC). The results described dialogue with the current literature on the subject and advance towards a better understanding of the extension evaluation processes, especially for professors and coordinators of Administration and Accounting courses, in order to enable the systematization of extension actions, as well as allow the student to be the protagonist in the extension activities.

Keywords:
evaluation of university extension; evaluation indicators; higher education.

Resumo

Com a publicação da Resolução CNE/CES nº 7 de 2018, que trata da curricularização da extensão, houve mobilização das Instituições de Ensino Superior (IES) para o atendimento das diretrizes estabelecidas no referido documento. Diante deste cenário, este artigo tem como objetivo apresentar algumas possibilidades de indicadores que podem ser utilizados como referência por docentes dos cursos de Administração e Contabilidade nas IES em suas ações extensionistas. Além da implantação da curricularização da extensão, reflete-se também sobre a avaliação de tais ações. Em termos metodológicos, assumiu-se abordagem qualitativa, em pesquisa de caráter documental, com base nos seguintes documentos: Resolução CNE/CES nº 7 de 2018, Política Nacional de Extensão do Fórum de Pró-Reitores de Extensão das Instituições Públicas de Educação Superior Brasileiras e o edital da Universidade Federal do ABC (UFABC). Os resultados descritos dialogam com a literatura atual sobre o tema e avançam para maior compreensão sobre os processos de avaliação da extensão, em especial para professores e coordenadores de cursos de Administração e Contabilidade, no sentido de possibilitar a sistematização das ações de extensão, bem como permitir que o estudante seja protagonista nas atividades de extensão.

Palavras-chave:
avaliação da extensão universitária; indicadores de avaliação; ensino superior

Resumen

Con la publicación de la Resolución CNE/CES nº 7 de 2018, que trata de la curricularización de la extensión, hubo movilización de las Instituciones de Educación Superior (IES) para atender a las directrices establecidas en ese documento. Ante este escenario, este artículo tiene como objetivo presentar algunas posibilidades de indicadores que pueden ser utilizados como referencia por los profesores de los cursos de Administración y Contabilidad de las IES en sus acciones extensionistas. Además de la implementación de la curricularización de la extensión, también se reflexiona sobre la evaluación de tales acciones. En términos metodológicos, se asumió enfoque cualitativo, en investigación de carácter documental, con base en los siguientes documentos: Resolución CNE/CES nº 7 de 2018, Política Nacional de Extensión del Foro de Pro-Rectores de Extensión de las Instituciones Públicas Brasileñas de Educación Superior y las directrices de la Universidad Federal del ABC (UFABC). Los resultados descritos dialogan con la literatura actual sobre el tema y avanzan para una mayor comprensión sobre los procesos de evaluación de la extensión, especialmente para profesores y coordinadores de cursos de Administración y Contabilidad, de forma a posibilitar la sistematización de las acciones de extensión, así como permitir que el alumno sea protagonista en las actividades de extensión.

Palabras clave:
evaluación de la extensión universitaria; indicadores de evaluación; enseñanza superior

1 Introduction

Given the significant societal changes in recent years, the role of the university remains closely tied to these social phenomena in its mission to educate students for the current and future landscape. In the field of administration, this educational process must establish a strong connection between practical experiences, beyond theoretical knowledge, so that graduates have acquired skills and competencies to navigate the new demands of the market.

Within the professional realm of graduates, societal transformations demand that organizations engage in responsible and committed global and regional operations. To meet these demands, competent professionals are needed to tackle new forms of management with more agile, efficient, and effective operations, adaptations to new work modalities, a systemic view of organizations, ESG (Environmental, Social, and Governance) processes, digital surveillance, information security, consumer experience, among other emerging organizational behaviors.

In addition to these organizational demands, the same logic regarding greater social and regional integration has been required of higher education institutions. The publication of Resolution nº 7, 2018 (CNE/CES Resolution 7/2018), which addresses University Extension guidelines, aligns with Goal 12.7 of Law nº 13.005/2014, approving the National Education Plan - PNE 2014-2024. This resolution standardizes, among other aspects, the requirement that all undergraduate courses allocate a minimum of 10% (ten percent) of the total curriculum hours to extension activities (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ).

Among the guidelines present in the mentioned Resolution, another point of attention is indicated in the sole paragraph of Article 11, which states: “It is the responsibility of institutions to specify the instruments and indicators that will be used in the ongoing self-assessment of extension activities” (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ). In other words, within the autonomy of each university, institutions must seek ways to systematize and record their extension activities, considering their particularities and operational needs.

Taking into consideration this context, this study aims to present indicators for the evaluation process of university extension as a reference for professors within the context of Administration and Accounting courses, facing the challenge of integrating extension into the curriculum. This proposal is justified based on extension activities as programs, projects, and practices, considering extension 'in the curriculum' as part of everyday student life. In other words, indicators that consider the evaluation of extension from a curricular perspective.

In terms of structure, this article comprises the following sections: the demands of curricular extension management and a discussion on the guidelines present in Resolution nº 7, 2018 (CNE/CES Resolution 7/2018); extension in the context of Administration and Accounting courses, which explores publications on extension practices and specificities of the field; following this, the adopted methodological approach, followed by the proposed indicators for evaluating curricular extension. Finally, analyses and concluding remarks are presented.

2 The demands of a new curricular management of university extension

The demands of a new curricular management of university extension as argued by De Deus (2020)DE DEUS, S. Extensão universitária: trajetórias e desafios. Santa Maria: Editora PREUFSM, 2020., in present times, the university renews itself by opening up to create and recreate paths that no longer view extension merely as a practice devoid of financial or operational resources, and dependent on the activism or voluntary work of a few professors, technicians, and students. With Resolution nº 7 of 2018 (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ), from the Ministry of Education, extension assumes its place within the curriculum, integrated into the daily routine of the course, in the curriculum framework, with guiding professors, and through a series of processes ensuring accessibility to all students across all higher education courses.

However, since its early studies, the conception and practices of extension present a construction full of dilemmas and challenges regarding its implementation. According to Silva, Mello, and Jorge (2020SILVA, L. D.; MELLO, R. C. H.; JORGE, R. K. Reflexões sobre a extensão universitária na formação discente. In: ANDRÉ, C. F.; MUNARI, K. B.; ROCHA, L. A. C. (org.). Educação: desafios e possibilidades. São Paulo: Amazon, 2020. v. 1, p. 122-141., p. 124), the earliest associations with university extension date back to around 1269, in Portugal at the Monastery of Alcabaça, where missionaries provided assistance to the needy and held lectures in public squares. In the latter half of the 19th century, around 1867, at the University of Cambridge (England), the concept of popular universities began emerging, and an important student movement indicated the necessity of opening up the university to social problems and providing greater access to the population. Furthermore, due to significant technological advancements, the need for training and labor force development led Higher Education Institutions to engage in a greater number of extension actions, especially in the field of rural extension. The concern for training elites gave way to the technical preparation demanded by the new mode of production, through courses and continued education. According to Sousa (2001SOUSA, A. L. L. Concepção de extensão universitária: ainda precisamos falar sobre isso? In: FARIA. D. S. (org.). Construção conceitual da extensão universitária na América Latina. Brasília: Universidade de Brasília, 2001. p. 107-126., p. 109), this type of university “began to give way to the modern university as a new way to respond to the social demands created with the advent of the Industrial Revolution in the 18th century”.

While seeking answers to societal demands, university extension places the quality of academic education at the forefront alongside scientific research and teaching. It has been strengthening over the years, including through legal guidelines that demand greater care in documenting actions and self-assessment processes. According to De Deus (2020)DE DEUS, S. Extensão universitária: trajetórias e desafios. Santa Maria: Editora PREUFSM, 2020., the process of professional training is intertwined with the university's closeness to serious social issues. The author states, “It is easier to attend a class in rooms and laboratories without questioning, than to confront learning with reality” (De Deus, 2020DE DEUS, S. Extensão universitária: trajetórias e desafios. Santa Maria: Editora PREUFSM, 2020., p. 18), making the process of integrating extension into the curriculum a challenge for both faculty and students.

After decades of dialogue and theoretical construction on the issue, the publication concerning regulations for university extension stands out in Resolution nº 7, dated December 18, 2018 (CNE/CES Resolution n.7/2018), published by the Ministry of Education. This resolution establishes Guidelines for University Extension in Brazilian Higher Education and aligns with Goal 12.7 of Law nº 13.005/2014, approving the National Education Plan (PNE 2014-2024) and providing other provisions (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ).

According to De Deus (2020DE DEUS, S. Extensão universitária: trajetórias e desafios. Santa Maria: Editora PREUFSM, 2020., p. 28), it is necessary to include extension activities in the curriculum of undergraduate courses as well as in university assessment processes, highlighting “their importance in society, considering it as a necessary component in the evaluation process, which includes management, research, and teaching”.

The teaching and learning process at a university involves concern for the civic education of students beyond technical aspects. According to Gadotti (2017)GADOTTI, M. Extensão universitária: para quê? São Paulo: Instituto Paulo Freire, 2017., extension is the space for recognition and acceptance of others and diversity, allowing for the rethinking of curricula, conceptions, and practices within the university itself. In this sense, extension can bring about transformations not only in the external community but also internally in the management processes and educational concepts of both faculty and students. As argued by Botomé (2001)BOTOMÉ, S. P. Extensão universitária: equívocos, exigências, prioridades e perspectivas para a universidade. In: FARIA, D. S. (org.). Construção conceitual da extensão universitária na América Latina. Brasília: Universidade de Brasília, 2001. p. 159-175. and Cristofoletti and Serafim (2020)CRISTOFOLETTI, E. C.; SERAFIM, M. P. Methodological and analytical dimensions of university extension. Educação & Realidade, Porto Alegre, v. 45, n. 1, p. 1-20, 2020. Disponível em: https://doi.org/10.1590/2175-623690670. Acesso em: 19 set. 2022.
https://doi.org/10.1590/2175-623690670... , extension, by bringing students closer to the reality around them and aiding in the connection between theory and practice, serves to redeem an education and research that are alienated from social issues, bringing reality into the institution.

Regarding the place of extension in the curricular components of courses, insights resulting from meetings and discussions of FORPROEX (2001FORPROEX. Plano nacional de extensão universitária. Ilhéus: Editus, 2001., p. 24) indicate the need to intertwine teaching, research, and extension to fulfill the constitutional principle of inseparability. When professors and students share academic knowledge, they establish a relationship between extension and teaching; these, in turn, connect with research when they are able to contribute to improving the living conditions of the population through the exchange of academic and popular knowledge.

According to Gadotti (2017)GADOTTI, M. Extensão universitária: para quê? São Paulo: Instituto Paulo Freire, 2017., incorporating the logic of extension into curricula fosters the convergence of disciplinary knowledge from university courses with major societal issues, emphasizing the importance of practicing an extension that is interprofessional, interdisciplinary, and transdisciplinary. Thus, teaching finds its place in the classroom, in the teacher-student relationship, in the process of shaping individuals. Research is seen in consultations of previously published materials, in the creation of academic work, and in knowledge generation (FORPROEX, 2012FORPROEX. Política nacional de extensão universitária. Uberlândia: Universidade Federal de Uberlândia, 2012.). Extension, in turn, represents academic practice and is evident when there is communication between the university and various sectors of society, aiming to promote the assurance of democratic values, equity, and societal development in its human, ethical, economic, cultural, and social dimensions (FORPROEX, 2012FORPROEX. Política nacional de extensão universitária. Uberlândia: Universidade Federal de Uberlândia, 2012.). In extension, the student assumes a leading role as a social being capable of generating new ideas, theses, new works, and new theories in the construction of new knowledge (De Deus, 2020DE DEUS, S. Extensão universitária: trajetórias e desafios. Santa Maria: Editora PREUFSM, 2020., p. 44).

The concept of university extension in the third article of Resolution nº 7 of 2018 (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ) describes it as an:

Thus, it is noted that the aforementioned document presents extension as an interdisciplinary process that demands the interaction of various knowledge areas in its activities, requiring educational and cultural intentionality that engages with local and regional realities in scientific and technological scope, ensuring an academic-scientific language (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ).

In the context of this article, the focus is on the guidelines stipulated in the Resolution: dialogical interaction, interdisciplinarity, and interprofessionality, inseparability, social impact and transformation, and impact on student education, which presuppose the challenge of curricular integration and demand a new management of extension in Higher Education Institutions (HEIs).

Loebel, Gandolf, Medeiros, and Valadão (2015LOEBEL, E.; GANDOLF, P. E.; MEDEIROS, C. R. O.; VALADÃO JUNIOR., V. M. Local connection project: evaluation according to national policy of university extension. Revista Interdisciplinar de Gestão Social, Salvador, v. 4, n. 2, p. 213-239, 2015. Disponível em: https://doi.org/10.9771/23172428rigs.v4i2.10341. Acesso em: 19 set. 2022.
https://doi.org/10.9771/23172428rigs.v4i... , p. 4), in a study analyzing an extension project in light of the National Extension Policy, discussed the relationship of these guidelines with their application in the field of Administration. The authors relate the guideline of dialogical interaction to the promotion of actions related to the improvement of business and public management processes from a perspective of knowledge exchange, considering social actors as participants in knowledge production. Thus, dialogical interaction presupposes dialogue and the exchange of knowledge, as well as the construction of knowledge in collaboration with society towards a fairer, ethical, and democratic society (FORPROEX, 2012FORPROEX. Política nacional de extensão universitária. Uberlândia: Universidade Federal de Uberlândia, 2012.).

Regarding the guideline of interdisciplinarity and interprofessionality, there is mention of a perspective that integrates technical and humanistic knowledge beyond a specialist view, as well as indicating the special training of workers for environmental issues, understanding of the public sphere, and the demands and consequences of contemporary capitalism (Loebel; Gandolf; Medeiros; Valadão, 2015LOEBEL, E.; GANDOLF, P. E.; MEDEIROS, C. R. O.; VALADÃO JUNIOR., V. M. Local connection project: evaluation according to national policy of university extension. Revista Interdisciplinar de Gestão Social, Salvador, v. 4, n. 2, p. 213-239, 2015. Disponível em: https://doi.org/10.9771/23172428rigs.v4i2.10341. Acesso em: 19 set. 2022.
https://doi.org/10.9771/23172428rigs.v4i... , p. 4). According to the material produced by FORPROEX (2012FORPROEX. Política nacional de extensão universitária. Uberlândia: Universidade Federal de Uberlândia, 2012., p. 18), “the assumption of this guideline is that the combination of specialization and holistic vision can be materialized by the interaction of models, concepts, and methodologies originating from various disciplines and areas of knowledge”.

Regarding the guideline of inseparability between teaching, research, and extension applied to the field of Administration, it signals the need for the review of pedagogical projects that consider the experience of external and internal agents to the university as part of academic education and complementary to the teaching-learning process (Loebel; Gandolf; Medeiros; Valadão, 2015LOEBEL, E.; GANDOLF, P. E.; MEDEIROS, C. R. O.; VALADÃO JUNIOR., V. M. Local connection project: evaluation according to national policy of university extension. Revista Interdisciplinar de Gestão Social, Salvador, v. 4, n. 2, p. 213-239, 2015. Disponível em: https://doi.org/10.9771/23172428rigs.v4i2.10341. Acesso em: 19 set. 2022.
https://doi.org/10.9771/23172428rigs.v4i... , p. 5). In this guideline, classroom spaces are expanded, and society (extension) begins to be part of the learning process, impacting both the process of individual development (teaching) and knowledge production (research).

The authors Loebel, Gandolf, Medeiros, and Valadão. (2015LOEBEL, E.; GANDOLF, P. E.; MEDEIROS, C. R. O.; VALADÃO JUNIOR., V. M. Local connection project: evaluation according to national policy of university extension. Revista Interdisciplinar de Gestão Social, Salvador, v. 4, n. 2, p. 213-239, 2015. Disponível em: https://doi.org/10.9771/23172428rigs.v4i2.10341. Acesso em: 19 set. 2022.
https://doi.org/10.9771/23172428rigs.v4i... , p. 4) also emphasize that, to enable social transformation and impact on student education, competent projects are required:

According to the framework proposed by FORPROEX (2012FORPROEX. Política nacional de extensão universitária. Uberlândia: Universidade Federal de Uberlândia, 2012., p. 20), the impact on student education involves a pedagogical project that explicitly specifies: “(i) the designation of the supervising professor; (ii) the objectives of the action and the competencies of the individuals involved; (iii) the methodology for evaluating student participation”.

In the academic discourse on extension practice, several authors highlight the contribution of extension activities to the professional performance of university graduates who participated in extension actions. Many skills and competencies gained real significance for better job placement or improved professional performance as a result of experience in extension (Melo, 2017MELO, J. R. História e memória da extensão universitária na formação dos egressos da Universidade Federal de Pernambuco (2003-2010). 2017. Tese (Doutorado em Educação Práticas Sociais e Processos Educativos) - Universidade Federal de Pernambuco, 2017. Disponível em: https://repositorio.ufpe.br/handle/123456789/27926. Acesso em: 27 out. 2022
https://repositorio.ufpe.br/handle/12345... ; Brancatti, 2018BRANCATTI, P. R. Trajetórias de formação construídas a partir dos projetos de extensão universitária: o olhar dos egressos do curso de licenciatura da educação física da FCT/UNESP. 2018. Tese (Doutorado em Educação) - Universidade Estadual Paulista, Presidente Prudente, 2018. Disponível em: http://hdl.andle.net/11449/180202. Acesso em: 17 jul. 2022.
http://hdl.andle.net/11449/180202... ; Aun, 2019AUN, H. A. A extensão universitária como ação e saúde para pertencer: o Projeto Bandeira Científica via narrativas. 2019. Tese (Doutorado em Psicologia Escolar e do Desenvolvimento Humano) - Universidade de São Paulo, São Paulo, 2019. Disponível em: https://www.teses.usp.br/teses/disponiveis/47/47131/tde-28112019-170639/publico/aun_do.pdf. Acesso em: 27 out. 2022.
https://www.teses.usp.br/teses/disponive... ; Gatti, 2019GATTI, J. P. Extensão universitária no Brasil: a experiência formativa na área da educação da UFSCar. 2019. Tese (Doutorado em Educação) - Universidade Federal de São Carlos, São Carlos, 2019. Disponível em: https://repositorio.ufscar.br/handle/ufscar/11267. Acesso em: 27 out. 2022.
https://repositorio.ufscar.br/handle/ufs... ; Oliveira et al., 2021OLIVEIRA, R. E. et al. A interdisciplinaridade na prática acadêmica universitária: conquistas e desafios a partir de um projeto de pesquisa-ação. Avaliação: Revista da Avaliação da Educação Superior, Campinas; Sorocaba, v. 26, n. 2, p. 377-400, 2021. Disponível em: https://www.scielo.br/j/aval/a/CMtpbr3FfTgj7cLjJkCFwcM/. Acesso em: 19 set. 2022.
https://www.scielo.br/j/aval/a/CMtpbr3Ff... ).

Regarding the establishment of indicators for evaluating extension practices, the work of Gavira, Gimenez, and Bonacelli (2020)GAVIRA, M. O.; GIMENEZ, A. M. N.; BONACELLI, M. B. M. Proposta de um sistema de avaliação da integração ensino e extensão: um guia para universidades públicas brasileiras. Avaliação: Revista da Avaliação da Educação Superior, Campinas; Sorocaba, v. 25, n. 2, p. 395-415, 2020. Disponível em: https://www.scielo.br/j/aval/a/qRtNJVDH93BBqw6WDsN5TpM/. Acesso em: 19 set. 2022.
https://www.scielo.br/j/aval/a/qRtNJVDH9... presents a proposal for assessing university extension based on criteria such as the integration of teaching and extension, contribution to the university, contribution to society, contribution to participating students, and support and recognition. According to the authors, evaluating extension actions more effectively promotes the curricular integration of extension and also facilitates the mapping of positive and negative experiences.

Despite requiring ongoing reflection, extension activities often approach those disciplines with a predominantly practical nature. However, it is imperative to propose a revision of the conception and practice of extension, considering the guidelines described in the Resolution of 2018 (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ), although it has been discussed since the 1990s (FORPROEX, 2012FORPROEX. Política nacional de extensão universitária. Uberlândia: Universidade Federal de Uberlândia, 2012.).

3 The promotion of extension within the context of Administration and Accounting courses

According to a study conducted by Pereira, Castanha, Monteiro, Guimarães, and Cittadin (2019PEREIRA, J. C.; CASTANHA, E. T.; MONTEIRO, J. J.; GUIMARÃES, M. L. F.; CITTADIN, A. A curricularização da extensão universitária no curso de ciências contábeis de uma instituição de ensino superior comunitária. Revista Contexto, Porto Alegre, v. 19, n. 43, p. 1-12, set./dez. 2019. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/90872. Acesso em: 09 nov. 2022.
https://seer.ufrgs.br/index.php/ConTexto... , p. 10) on the curricularization of university extension in the accounting sciences course of a community higher education institution, one of the initial challenges is the engagement of the teaching staff in the (re)formulation of the concept of extension, as it is closely linked to an assistentialist vision of knowledge transmission. The study indicated ongoing work with the core teaching teams of the courses regarding extension, signaling that extension activities still remain concentrated among a few faculty members and students, and the profile of the student as a working individual impedes engagement in extracurricular extension activities. Among the extension activities suggested by the faculty as possibilities for curricularization of extension are: “courses on financial guidance, instruction for small and medium-sized businesses and non-profit entities, awareness of environmental costs, and the development of financial plans within the business community” (Pereira; Castanha; Monteiro; Guimarães; Cittadin, 2019PEREIRA, J. C.; CASTANHA, E. T.; MONTEIRO, J. J.; GUIMARÃES, M. L. F.; CITTADIN, A. A curricularização da extensão universitária no curso de ciências contábeis de uma instituição de ensino superior comunitária. Revista Contexto, Porto Alegre, v. 19, n. 43, p. 1-12, set./dez. 2019. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/90872. Acesso em: 09 nov. 2022.
https://seer.ufrgs.br/index.php/ConTexto... , p. 9). On the other hand, the managers indicated “the integration between institutional multidisciplinary programs aimed at dialogue with the course curricula, extension projects developed within disciplines, events promoted in contact with the community”, among others (Pereira; Castanha; Monteiro; Guimarães; Cittadin, 2019PEREIRA, J. C.; CASTANHA, E. T.; MONTEIRO, J. J.; GUIMARÃES, M. L. F.; CITTADIN, A. A curricularização da extensão universitária no curso de ciências contábeis de uma instituição de ensino superior comunitária. Revista Contexto, Porto Alegre, v. 19, n. 43, p. 1-12, set./dez. 2019. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/90872. Acesso em: 09 nov. 2022.
https://seer.ufrgs.br/index.php/ConTexto... , p. 9).

In a study conducted by Oliveira, Montenegro, and Heber (2020)OLIVEIRA, R. T. D.; MONTENEGRO, L. M.; HEBER, F. Communicative action and strategizing: possible contributions for the construction of pedagogical projects in administration. Revista Gestão e Planejamento, Salvador, v. 21, n. 1, p. 715-730, jan./dez. 2020. Disponível em: https://revistas.unifacs.br/index.php/rgb/article/view/6672 . Acesso em: 19 set. 2022.
https://revistas.unifacs.br/index.php/rg... , a project classified as student practice and its relations with the university are analyzed as actions within the pedagogical project. In the challenge of integrating extension into the curriculum, it is common for disciplines that are already present in the curriculum and related to pedagogical practices to be used as a possibility to allocate extension actions. In the case described by Oliveira, Montenegro, and Heber (2020)OLIVEIRA, R. T. D.; MONTENEGRO, L. M.; HEBER, F. Communicative action and strategizing: possible contributions for the construction of pedagogical projects in administration. Revista Gestão e Planejamento, Salvador, v. 21, n. 1, p. 715-730, jan./dez. 2020. Disponível em: https://revistas.unifacs.br/index.php/rgb/article/view/6672 . Acesso em: 19 set. 2022.
https://revistas.unifacs.br/index.php/rg... , the courses Special Seminars I and II covered cross-cutting themes, exploring social, economic, political, and cultural issues, aiming to stimulate student's awareness of their surroundings:

Given that the nature of extension is precisely its practical character (and its communication with society), it should be part of the curriculum, having a set day and time to take place within the study period of all students, rather than being a voluntary activity limited to a few students. This is one of the major highlights of the curricularization of extension: making extension feasible in the daily course routine so that students have access to all necessary resources.

Given the importance of the relationship between theory and practice that extension provides for student development, this new extension management movement requires higher education institutions (HEIs) to have a closer approach to local and global issues, meaning their academic research and communication scenario. Thus, initially leveraging established partnerships within the institution - programs and projects that can act as major facilitators - is seen as a fundamental possibility for the commencement of curricularized extension activities.

In most courses, it has always been common for certain subjects such as project development, integrated and interdisciplinary projects, final papers, complementary activities, among others, to present a more practical investigation under a scientific perspective. It is within these spaces in the curriculum that extension can be articulated with pedagogical proposals, provided that its concepts are rethought in light of extension guidelines. Faculty training, as indicated by Pereira, Castanha, Monteiro, Guimarães, and Cittadin (2019PEREIRA, J. C.; CASTANHA, E. T.; MONTEIRO, J. J.; GUIMARÃES, M. L. F.; CITTADIN, A. A curricularização da extensão universitária no curso de ciências contábeis de uma instituição de ensino superior comunitária. Revista Contexto, Porto Alegre, v. 19, n. 43, p. 1-12, set./dez. 2019. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/90872. Acesso em: 09 nov. 2022.
https://seer.ufrgs.br/index.php/ConTexto... ) and Oliveira et al. (2021)OLIVEIRA, R. E. et al. A interdisciplinaridade na prática acadêmica universitária: conquistas e desafios a partir de um projeto de pesquisa-ação. Avaliação: Revista da Avaliação da Educação Superior, Campinas; Sorocaba, v. 26, n. 2, p. 377-400, 2021. Disponível em: https://www.scielo.br/j/aval/a/CMtpbr3FfTgj7cLjJkCFwcM/. Acesso em: 19 set. 2022.
https://www.scielo.br/j/aval/a/CMtpbr3Ff... , involves embracing the concept of extension, its main principles, and foundations for a subsequent understanding and development of pedagogical strategies for engagement in extension activities.

4 Principles and Paths for the Evaluation of “Curricular Extension”

Among the guidelines outlined in Resolution nº 7 of 2018, a point of emphasis is highlighted in the sole paragraph of article 11, stating: “It is the responsibility of institutions to specify the instruments and indicators that will be used in the ongoing self-assessment of extension” (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ). According to De Deus (2020)DE DEUS, S. Extensão universitária: trajetórias e desafios. Santa Maria: Editora PREUFSM, 2020., to overcome the condition of volunteering or activism in extension, it's crucial that university assessment processes and instruments encompass extension activities, promoting a university committed to key national causes, in other words, the societal issues that directly and indirectly impact student education.

Since the 1990s, there has been an increasing discussion about the need to establish an evaluation process with indicators to solidify extension within pedagogical processes, refining extension practices and preventing its marginalization due to a lack of measurement. According to Silva, Alves, Costa, Tacco, Costa, and Bernardes (2011SILVA, L. D.; ALVES, V. H. L.; COSTA, N. A.; TACCO, F. M. S; COSTA, S. N.; BERNARDES, M. A. The use of Business Plans in solidarity economy enterprises: possibilities and limitations. Revista Eletrônica Gestão e Serviços, São Paulo, v. 2, n. 2, p. 313-336, 2011. Disponível em: https://www.metodista.br/revistas/revistas-metodista/index.php/REGS/article/view/2782 . Acesso em: 14 abr. 2023.
https://www.metodista.br/revistas/revist... , p. 65), “the planning, management, and evaluation of actions need to be adequately systematized and institutionalized, while avoiding excessive bureaucratization”. Therefore, both qualitative and quantitative indicators are necessary.

According to Catani, Oliveira, and Dourado (2001)CATANI, A. M.; OLIVEIRA, J. F.; DOURADO, L. F. A política de avaliação da educação superior no Brasil em questão. Avaliação: Revista da Avaliação da Educação Superior, Campinas; Sorocaba, v. 6, n. 4, p. 7-15, 2001. Disponível em: https://periodicos.uniso.br/avaliacao/article/view/1160/1155. Acesso em: 19 set. 2022.
https://periodicos.uniso.br/avaliacao/ar... , there are two opposing trends underlying evaluation: the first one focuses on regulation and control, emphasizing outcomes, while the second pursues an emancipatory and formative nature, aiming for improvement through a process of autonomy among the involved actors.

The evaluative process within institutional management necessitates measuring effectiveness, efficiency, and impact. According to Santos, Meirelles, and Serrano (2013SANTOS, S. R. M.; MEIRELLES, F. S. C.; SERRANO, R. S. M. Avaliação e extensão: dos conceitos fundamentais a reflexões sobre a prática. In: NOGUEIRA, M. das D. P. (org.). Avaliação da extensão universitária: práticas e discussões da comissão permanente de avaliação da extensão. Belo Horizonte: FORPROEX/UFMG, 2013. p. 75-98., p. 91), effectiveness evaluation aims to measure the degree of satisfaction or resolution of an existing problem. Meanwhile, efficiency evaluation indicates the sustainability of the solution to the problem faced and may require further resources for execution. It relates to the dimension of social transformation, as it truly concerns the legacy produced over time. It is more common in long-term and complex actions such as programs and projects. The use of previous records during diagnosis is desirable to allow for a comparison basis for an ex-post-facto analysis (Santos; Meirelles; Serrano, 2013SANTOS, S. R. M.; MEIRELLES, F. S. C.; SERRANO, R. S. M. Avaliação e extensão: dos conceitos fundamentais a reflexões sobre a prática. In: NOGUEIRA, M. das D. P. (org.). Avaliação da extensão universitária: práticas e discussões da comissão permanente de avaliação da extensão. Belo Horizonte: FORPROEX/UFMG, 2013. p. 75-98., p. 92).

Impact assessment measures profound and lasting changes to the problem situation. According to Roche (2002)ROCHE, C. Avaliação do impacto dos trabalhos de ONGs: aprendendo a valorizar as mudanças. São Paulo: Cortez/Osfam, 2002., impact evaluation is a systematic analysis of changes in people's lives, whether positive or negative, planned or unexpected. This observation is crucial for researchers, students, or educators to remain attentive to events and deeply reflect on the experiences, narratives, and emotions within the context of extension actions.

In assessments of extension actions, one must be cautious regarding the (im)partial analysis of events and actions, considering that participants are also protagonists immersed in the contexts, feelings, and emotions that arise from the encounters promoted by the extension. From an academic standpoint, scientific rigor should always underpin studies. In this regard, Santos, Meirelles, and Serrano (2013SANTOS, S. R. M.; MEIRELLES, F. S. C.; SERRANO, R. S. M. Avaliação e extensão: dos conceitos fundamentais a reflexões sobre a prática. In: NOGUEIRA, M. das D. P. (org.). Avaliação da extensão universitária: práticas e discussões da comissão permanente de avaliação da extensão. Belo Horizonte: FORPROEX/UFMG, 2013. p. 75-98., p. 92) emphasize the difference between internal and external evaluation. The former is conducted by the team executing the action, while the latter is carried out by those not involved in the action. The level of involvement can significantly impact the evaluation process. Ideally, a deep understanding from internal evaluation coupled with the impartiality of external evaluation would be beneficial.

Another highlight made by the authors relates to quantitative and qualitative evaluation, emphasizing the importance of using both in evaluation processes. While quantitative evaluation employs numerical values (and is more classical), when used in isolation, it can suggest misleading analyses, as also cautioned by Gavira, Gimenez, and Bonacelli (2020)GAVIRA, M. O.; GIMENEZ, A. M. N.; BONACELLI, M. B. M. Proposta de um sistema de avaliação da integração ensino e extensão: um guia para universidades públicas brasileiras. Avaliação: Revista da Avaliação da Educação Superior, Campinas; Sorocaba, v. 25, n. 2, p. 395-415, 2020. Disponível em: https://www.scielo.br/j/aval/a/qRtNJVDH93BBqw6WDsN5TpM/. Acesso em: 19 set. 2022.
https://www.scielo.br/j/aval/a/qRtNJVDH9... . For authors Santos, Meirelles, and Serrano (2013SANTOS, S. R. M.; MEIRELLES, F. S. C.; SERRANO, R. S. M. Avaliação e extensão: dos conceitos fundamentais a reflexões sobre a prática. In: NOGUEIRA, M. das D. P. (org.). Avaliação da extensão universitária: práticas e discussões da comissão permanente de avaliação da extensão. Belo Horizonte: FORPROEX/UFMG, 2013. p. 75-98., p. 95), qualitative evaluation allows for a deeper description and explanation beyond the numerical data provided by quantitative analysis. Satisfaction, happiness, well-being, and emotions can be essential in measuring the impact of extension actions in a complementary manner, as solely relying on subjective aspects or observations might distort results and fail to produce objective management indicators.

According to Santos, Meirelles, and Serrano (2013SANTOS, S. R. M.; MEIRELLES, F. S. C.; SERRANO, R. S. M. Avaliação e extensão: dos conceitos fundamentais a reflexões sobre a prática. In: NOGUEIRA, M. das D. P. (org.). Avaliação da extensão universitária: práticas e discussões da comissão permanente de avaliação da extensão. Belo Horizonte: FORPROEX/UFMG, 2013. p. 75-98., p. 84), evaluation occurs to “provide a notion of value, validity, and importance to an action taken”. Through it, verifying the results of efforts or deciding whether to continue or discontinue an action or project can be determined, provided there is an appropriate and rigorous process. A similar scenario was identified by Alvarez, Calichs, Valdés, and Siles (2022ALVAREZ, Y. R.; CALICHS, E. L.; VALDÉS, A. R.; SILES, A. M. G. La formación de estudiantes universitarios para la promoción de lectura: aportes desde una concepción extensionista. Mendive - Revista de Educación, Cuba, v. 20, n. 1, p. 123-138, 2022. Disponível em: http://scielo.sld.cu/pdf/men/v20n1/1815-7696-men-20-01-123.pdf. Acesso em: 09 nov. 2023.
http://scielo.sld.cu/pdf/men/v20n1/1815-... ) when investigating experiences and activities for promoting reading through extension actions developed at a Cuban university.

Some situations need to be overcome with the new systematization and evaluation process of extension and can contribute to overcoming the perception that extension actions have poor and incomplete records of proposal, execution, and demonstration of results, as well as unclear explanation of the beneficiaries of extension actions (De Deus, 2020DE DEUS, S. Extensão universitária: trajetórias e desafios. Santa Maria: Editora PREUFSM, 2020., p. 56). Clarity regarding monitoring and follow-up is also a concern in the view of authors Santos, Meirelles, and Serrano (2013SANTOS, S. R. M.; MEIRELLES, F. S. C.; SERRANO, R. S. M. Avaliação e extensão: dos conceitos fundamentais a reflexões sobre a prática. In: NOGUEIRA, M. das D. P. (org.). Avaliação da extensão universitária: práticas e discussões da comissão permanente de avaliação da extensão. Belo Horizonte: FORPROEX/UFMG, 2013. p. 75-98., p. 93): "follow-up is merely descriptive, while monitoring suggests changes in the progress of the process and is part of project management".

The necessity of an organizational structure for university extension is essential at both the federal political level and within institutions, remaining a challenge for the consolidation of university extension even today. Thus, in this article, the focus is on highlighting and analyzing Resolution nº 7 of 2018 (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ), which establishes Guidelines for Extension in Brazilian Higher Education.

5 Methodological procedures

This work adopts a qualitative approach, not aiming “to produce results achieved through statistical procedures or other means of quantification, but rather through interpretative analysis”, as argued by Strauss and Corbin (2008STRAUSS, A. CORBIN, J. Técnicas e procedimentos para o desenvolvimento de teoria fundamentada. Porto Alegre: Artmed; 2008., p. 23). According to Flick (2009FLICK, U. Managing quality in qualitative research. Nova York: SAGE Publicações, 2009., p. 16), the nature of qualitative research involves an interpretive and naturalistic stance towards the world. In other words, researchers use natural contexts as observation settings and seek to interpret the phenomena where and when they occur, interpreting the meanings that people attribute to them.

Considering the material used as a source of investigation, this work takes on the character of documentary research, aiming to understand the formation of the meaning of extension over time, as well as the methodologies and theoretical construction developed in recent years. The examination of specific legislation (in the case of this study, a Resolution) allows us to verify that previous efforts result, in current times, in legislation that demands institutions to take a more careful look at the subject. As advocated by Neves (1996)NEVES, J. L. Pesquisa qualitativa: características, uso e possibilidades. Cadernos de Pesquisa em Administração, São Paulo, v. 1, n. 3, p. 1-5, 1996. Disponível em: http://www.ead.fea.usp.br/cad-pesq/arquivos/C03-art06.pdf. Acesso em: 12 dez. 2022.
http://www.ead.fea.usp.br/cad-pesq/arqui... and Kripka, Scheller, and Bonotto (2015)KRIPKA. R.; SCHELLER. M.; BONOTTO, D. L. Pesquisa documental: considerações sobre conceitos e características na pesquisa qualitativa. Investigação qualitativa na educação, Portugal, v. 2, p. 243-247, 2015. Disponível em: https://proceedings.ciaiq.org/index.php/ciaiq2015/issue/view/4. Acesso em: 20 out. 2022.
https://proceedings.ciaiq.org/index.php/... , when selecting documents, the focus should not solely remain on the content to be studied, but should also consider the context, utilization, and function of these documents, giving importance to other documents that present a certain intertextuality.

The stages of documentary research were structured into three axes: initially, the preparation and delineation of the research design; next, the process of reading and constructing the body of research (facilitated by the literature review); and finally, the analysis and conclusions of the study. Table 1 presents the axes and their respective processes.

Focusing on item 1 of Table 1 (preparation), the first axis involves exploring and defining the thematic field. This research encompasses the theme of University Extension, with a focus on evaluation. Regarding item 2 of Table 1 (data collection), this study adopts research from academic databases, books, and documents that constitute the theoretical framework. Finally, concerning item 3 of Table 1 (analysis and conclusion), it pertains to the process of revisiting the bibliographic review, highlighting key points from the authors read regarding the evaluation of university extension, reflective analyses, comparisons of findings, proposal development, as well as presenting conclusions and recommendations. Regarding data treatment and analysis, the approach draws from descriptive research, which should include, along with analyses, proposals, and evaluation references for university extension actions.

6 Presentation of data and discussion of results - proposal of the instrument

Historically, university extension has pointed out certain paths regarding its conception and implementation. As per the conceptual arguments previously presented, we are currently experiencing a greater theoretical maturation concerning the purpose of extension, emphasizing its pedagogical role in the students' formation process due to its curricularization.

Integrating extension into curricula demands an effort of dialogue and reflection involving students, teachers, and administrative staff on the principles of extension, aiming to develop possibilities that can serve as references. The proposal of this study presents some indicators based on this referential scenario regarding extension.

When analyzing the first systematized concept of extension proposed by FORPROEX, it's evident that the five guidelines have been present in the literature since the publication of the National Extension Plan, an outcome of the I Meeting of Extension Pro-Rectors of Brazilian Public Universities held at the University of Brasília (DF) on November 4th and 5th, 1987.

In light of this historical context, it is assumed that university extension is the educational, cultural, and scientific process that links Teaching and Research in an inseparable way (Indissociability) and enables a transformative relationship between the university and society (Impact and Social Transformation). As the extension is a “twoway street”, the theoretical reflection mentioned in the FORPROEX document results in an impact on student formation. Additionally, the confrontation between local reality and systematized knowledge results in dialogic interaction. In other words, the extension fosters interdisciplinary and interprofessional aspects, thus characterizing itself as an integrative knowledge. Since then, a large part of the literature on the subject indicates these guidelines as possibilities for evaluating the extension.

The National Evaluation of University Extension document (FORPROEX, 2001FORPROEX. Plano nacional de extensão universitária. Ilhéus: Editus, 2001.) suggests, in its demonstrative reference tables, several management and evaluation indicators, among which it is worth highlighting those related to the five guidelines.

For the Guideline Dialogical Interaction, categories 1, 2, 3, and 4 present indicators that express the active participation of the community in extension actions within the dimension of the relationship between the university and society.

Category 1 (institutional partnerships related to extension) suggests the following indicator: “types and forms of existing partnerships”. Category 2 (audience directly served by extension actions) suggests the indicator “types of audience directly served by university extension”. Category 3 (community participation in the management of extension actions) originates the indicator “forms of external community participation in the management of extension in the stages of conception, development, and evaluation”. Finally, category 4 (appropriation by the community of knowledge, technologies, and methodologies developed in extension actions) suggests the indicator “verification of the community's appropriation of knowledge resulting from the extension action”.

It's worth highlighting category 5 (extension action in university resizing) suggesting the indicator “establishment of new research lines, curricular reorganization, new courses, new instances of training resulting from extension activities”. This indicator requires that the impact of the extension action also feeds back into the university based on the experienced reality.

In the Interdisciplinarity and Interprofessionalism guideline, category 2 stands out, presenting a quantitative indicator regarding the participation of the academic community. Category 2 (extension actions by thematic area, programmatic lines, workload, number of participants) suggests the following indicators: “number of extension actions by thematic area, programmatic lines, and workload”; and “number of participants - programs, projects, courses, provision of services, events, and academic productions and products”.

Regarding the guideline of Indissociability, category 5 presents indicators that express the relationship between teaching, research, and extension in the political dimension of management. Thus, category 5 (integration between extension actions and those of undergraduate, research, and postgraduate) provides the indicators 'existence of projects integrating extension, teaching, and research actions' and 'existence of mechanisms (academic and administrative) facilitating the integration of academic actions.

In the Academic Plan dimension, category 1 (interface between teaching, research, and extension) generates the indicators “existence of extension programs and projects articulated with teaching and research”; “flexibilization of undergraduate and postgraduate academic structures - incorporation of extension activities as a curricular component”; and finally, “transfer of applied knowledge and technology”.

In the guidelines Impact on Student Formation and Impact and Social Transformation, no significantly related indicators were found.

The document Brazilian Indicators of University Extension (FORPROEX, 2017FORPROEX. Indicadores brasileiros de extensão universitária. Campina Grande: EDUFCG, 2017.) was created by an interinstitutional working group that, through research involving managers, faculty, and technicians from the five regions of the country, developed a proposal for indicators to serve as a reference for Brazilian public universities. The work carried out involved a Delphi technique-based research: after several rounds of validation, a proposal for indicators was reached. Of the initially identified 58 indicators, 52 were validated. Of these, 13 were in the dimension of Management Policy, 8 for Infrastructure, 9 for Academic Policy, 13 for University-Society Relationship, and 9 for Academic Production.

After identifying the top ten indicators with the highest ratings, the document provides a detailed description of each of the 52 indicators, including the indicator code and name, objective, unit of measurement, and calculation method. In the performance management section, the authors refer to Porter's (1999) Value Chain perspective and the organization of primary and support activities.

All 52 indicators have been grouped into three categories: input indicators represent the inputs for assessing installed capacity, 14 processing indicators are used to measure efficiency, and 15 output indicators evaluate the effectiveness in delivering extension goods and services.

Subsequently, the document analyzes the applicability in relation to the Balanced Scorecard (BSC) model by Norton and Kaplan (1992) when applied to extension services. This tool enables the evaluation of actions not only in the final results phase but also throughout the process, allowing for course correction. It also facilitates the assessment of intangible assets (knowledge, brand, and reputation), aligning with the goals of extension services.

In this model, the following perspectives are suggested: I - Student, Society, and Public Funders: In this dimension, the document explores which objectives should be achieved to meet the expectations of stakeholders in the success of university extension. II - Internal Extension Processes: Questions arise about which internal processes should excel to ensure meeting the expectations of stakeholders. III - Learning and Institutional Growth: There's an inquiry into how the institution should learn and improve to support internal processes for the benefit of stakeholders. IV - Financial Resources and Infrastructure: There's an examination of how to provide financial resources and infrastructure necessary to ensure the realization of the overarching goal of extension (FORPROEX, 2017FORPROEX. Indicadores brasileiros de extensão universitária. Campina Grande: EDUFCG, 2017.).

In the overall framework of the FORPROEX proposal, the 16 strategic objectives and the 52 indicators have been grouped within each of the 4 perspectives, forming a strategic map of reference for Higher Education Institutions (IES).

Therefore, this work proposes indicators for the pedagogical plan, where the faculty will aim to work with students in an initial process of integrating extension into the curriculum. This is done to stimulate discussion within the pedagogical field that guides the initial conceptions of "extensionist activities".

Regarding the presentation of the structure of the indicators proposed in this article, the reference is taken from Table 2 (Structuring a proposal for the evaluation of University Extension) in the publication Evaluation of University Extension: Practices and Discussions of the Permanent Evaluation Committee for Extension of FORPROEX (2013), specifically as proposed in chapter 4, which addresses the evaluation and construction of indicators, in accordance with the guidelines outlined in the publication.

Therefore, the instrument proposed in this work is based on key documents, especially the National Extension Policy (FORPROEX, 2012FORPROEX. Política nacional de extensão universitária. Uberlândia: Universidade Federal de Uberlândia, 2012.), the Guidelines for the construction of a National Extension Policy (FOREXT, 2013FOREXT. Extensão nas Instituições Comunitárias de Ensino Superior: referenciais para a construção de uma política nacional de extensão nas ICES. Santa Catarina: Universidade do Vale de Itajaí, 2013.), and Resolution nº 7 of 2018 (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ). The foundation of this instrument rests on the five guidelines: a) Dialogical Interaction, b) Indissociability of Teaching, Research, and Extension, c) Social Impact and Transformation, d) Interdisciplinarity and Interprofessionality, and e) Impact on student education.

According to the arguments presented in this work, these guidelines help overcome some mistakes made by the university in its extension actions, such as mere assistance without a perspective of social transformation, university visits to society primarily for data collection, often creating unmet expectations, and publications of experience reports without theoretical depth, among other misdirections.

Adhering to these guidelines is considered beneficial for the process of greater institutionalization of extension, as it encompasses a political stance of the university towards its necessary engagement with society. This engagement is not viewed from a perspective of delivery but rather as collaborative construction, fostering autonomy among individuals and valuing both academic and popular knowledge. In other words, the proposal advocates for placing the student as the protagonist in this dialogue, feeding back into the university and its programs based on the experiences that emerge from these interactions.

The instrument should be discussed by the Structuring Teaching Nuclei and Course Boards, aiming to be validated and customized to the needs of each course. The indicators proposed in this article can be used in the classroom by students during the conception and planning of actions, ensuring that they already consider essential issues at this initial stage. Furthermore, these indicators can be used to accompany, monitor, and self-assess actions based on this instrument. The proposed instrument also serves as a reference for professors to assess extension activities and provide feedback to students, indicating a score and qualitative observations.

Below are six summary tables that encompass the indicators designed for extension within the scope of the course. In other words, actions linked to the daily activities of undergraduate programs are considered from a procedural, systematic perspective, integrated into the course's framework. This approach is conceived systemically within the curriculum, either sequentially or in a continuous flow.

One consideration to be made is to offer a theoretical course that provides conceptual, historical, and methodological foundations for incoming students. This foundational course would be offered in the first semester of the program, guiding actions in subsequent semesters.

Indicators 1 to 9 Table 2 present questions related to indissociability and propose indicators that signal the integration of extension with teaching and research. Indicators 1 to 5 establish a more direct connection between extension and research, essentially inquiring about the production and sharing of scientific knowledge through collaborative construction in the service of promoting the popularization of science and the dissemination and democratization of knowledge. On the other hand, Indicators 6 and 7 link extension to teaching by not only addressing the retrieval of classroom content but also the guidance of teachers, as recommended by Resolution nº 7 of 2018 (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ).

The eighth indicator includes the participation of the external community in extension activities, which characterizes extension as an engaging activity. Meanwhile, the ninth indicator encourages a process of self-assessment by the student, regarding how the experience contributed to their technical and civic education.

Indicators 1 to 7 Table 3 pertain to Dialogical Interaction and address various actions that highlight the collaborative construction of knowledge, respecting both non-scientific and scientific knowledge. They focus on the exchange of knowledge and the possibilities of working together, considering the context and people involved in the communication and action process.

In Table 4, indicators 1 to 4 focus on the guideline of interdisciplinarity and interprofessionality. Perhaps the greatest challenge is to break with traditional structures where students in a particular program have little or no opportunity to participate in projects alongside students from other programs within their curriculum. The statements in this indicator prompt reflection on the participation of students from more than one program and professionals from the external community, as well as the relationship with the disciplines and content of various programs.

As shown in Table 5, indicators 1 to 7 correspond to the Impact and Social Transformation guideline. The statements address dialogues about "local-regional" and global needs, focusing on actions that can bring about significant transformations for society. The issue of society's autonomy, enabling it to continue actions even after the university's involvement, is crucial to correct past mistakes in extension. In the past, extension activities were sometimes abandoned, leaving the community to its own devices without a coherent conclusion, hindering communication with the university in future projects.

The final guideline, represented by indicators 1 to 3, links extension to the impact on student education, as presented in Table 6. In other words, extension activities should be related to the student's field of study in a way that contributes both professionally and as a citizen.

Extension activities should encompass planning, monitoring, evaluation, and dissemination of results to assess the degree, quantity, and quality with which goals will be achieved. "It is the responsibility of institutions to specify the instruments and indicators that will be used in the ongoing self-assessment of extension" (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ).

Table 7 is based on Resolution nº 7 of 2018 (Brasil, 2018BRASIL. Ministério da Educação. Resolução nº 7, de 18 de dezembro de 2018. Estabelece as Diretrizes para a Extensão na Educação Superior Brasileira e regimenta o disposto na Meta 12.7 da Lei nº 13.005/2014, que aprova o Plano Nacional de Educação - PNE 2014-2024 e dá outras providências. Brasília: MEC, 2018. Disponível em: http://portal.mec.gov.br/index.php?option=com_docman&view=download&alias=104251-rces007-18&category_slug=dezembro-2018-pdf&Itemid=30192. Acesso em: 21 jul. 2022.
http://portal.mec.gov.br/index.php?optio... ), requiring both the student and the university to engage in an evaluation and self-assessment process.

The parameters for using the presented indicators can be employed at the discretion of the Higher Education Institution (IES), either in full or in part for each guideline, subject to the analysis of the course coordination in conjunction with its collegiate bodies.

The evaluation process will depend on the disciplinary structure, subject to adaptation when necessary. Binary criteria (fulfilled or not fulfilled) can be adopted, as well as referencing the concepts given to complementary activities in certain Higher Education Institutions (grades/concepts: 0-10 or A-E).

These references become crucial for the student not only in the diagnostic phase but also during implementation and subsequent self-assessment of the extension action, empowering them as protagonists of extension activities. Additionally, the initiative makes the teacher's evaluation process transparent, as students already have the criteria by which they will be assessed. At the end, it is recommended that the supervising teacher provides feedback to contribute to aspects that were executed satisfactorily and those that should be improved in future projects. These records can also be used by the course coordination as evidence to present to the Ministry of Education (MEC) about the evaluation and self-assessment process of extension activities in the courses. It is suggested that groups be formed with students from different courses/areas to adhere to the principle of interprofessionality.

An important consideration is to inform students about the class schedule for the organization, planning, and execution of extension activities so that they do not have to rely on "extracurricular" hours for extension actions. Especially for evening students, it is crucial that extension activities take place not only during class hours but also within university spaces.

It is emphasized that extension takes place in communication with society, both within and outside university spaces. The university can and should open its doors to welcome society within its spaces, provided all measures of organization, systematization, and institutional controls are taken. The use of information technologies (online meetings, simultaneous transmission, groups on apps, social media), including on free platforms, can overcome spatial and interaction limitations.

7 Final thoughts

The university rejuvenates itself by contemplating the challenges of extension management, thus fostering a greater connection between the changes occurring in society and the university education process. This demands a closer engagement of students with the reality present in all sectors of society. The proximity provided by extension promotes skills and competencies required in the job market.

Integrating extension into curricula can prompt a structural overhaul in institutional documents, stimulating discussions within the course management collegiate bodies (teaching structuring nuclei and course boards) to find ways to enable extension in this new perspective of alignment with the course's daily life. The current moment appears opportune for (re)thinking extension in curricula, drawing from the university's reference to extension actions practiced in programs, projects, and other initiatives. Regarding the proposal presented in this article, it is worth emphasizing that the contribution lies in the academic-pedagogical realm, especially as faculty and students are now engaging with the concept of curricularization of extension. After all, the guidelines have been in existence since 1987, so it is reasonable to devote interest and investigation to identify the advances and results of extension in the Brazilian university context. Undeniably, however, the debate on extension management must continue.

Attention to a new extension management approach, the exploration of practices in the context of Management and Accounting courses, and the presentation of indicators are crucial elements to stimulate a dialogue on extension evaluation, opening perspectives for future studies. One such aspect is, on one hand, the issue of faculty training or updating for the new demands of extension in the curriculum. On the other hand, the student's role in extension, hence the recommendation for a theoretical and reflective course on the topic before practical engagement, preventing issues from the past (paternalism, actions without continuity, communication asymmetries, among others).

The publication of Resolution nº 7 of 2018 (CNE/CES Resolution 7/2018) represents an achievement for academia in realizing the constitutional principle of inseparability between teaching, research, and extension. This contributes to an enhancement in the quality of professional, technical, and civic education for students, in an equitable and accessible manner, by being part of the curriculum of courses.

In addition to the guidelines, another point of fundamental importance is to systematize curricular extension actions within institutional systemic processes. In other words, extension actions should be centralized in comprehensive programs and projects, ensuring that all actions are in some way integrated. This helps to prevent actions that are disconnected from processes linked to the Course Pedagogical Project (CPP), Institutional Pedagogical Project (IPP), and Institutional Development Plan (IDP), as recommended by the aforementioned resolution.

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