| Sumario: | The global changes in the economy have impacted universities in various ways. In the context of neoliberalism and New Public Management, business rationality begins to get involved in various areas of life, such as, the government and other institutions that were far from a rationality of this type. One of those institutions are precisely universities. The commented rationality entails the incorporation of values, languages and networks of practices that convey the meaning of such higher education institutions. The rationality of yesteryear, guided mainly by cultural capital, migrates to make way to the business university, which welcomes accounting processes consistent with this new economic rationality in a novel way. Thus, budgets, costs, and auditing gain ground under increasingly financial precepts for decision-making, becoming a focus both for the control of institutional dynamics, and for guiding the behaviors that this new rationality brings with it. Based on a documentary review, the changes that universities have undergone are problematized, showing how changes in rationality and the role of accounting systems generate networks of practices that pervert the meaning of the university, leading them towards mainly economic ends. It is observed that the incorporation of an instrumental rationality in university management belies the aims of the university committed to knowledge and society.
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