Purpose: Canada is a country that has a democratized higher education system, based on solid principles of access, quality and accountability. Brazil, on the other hand, is a country that seeks to advance its higher education system. For this reason, this paper aims to understand with the main stakeholders of the systems, the perceptions in relation to higher education in terms of access, quality and accountability, confronting two educational systems, the Brazilian and the Canadian. Design/methodology/approach: The author applied an exploratory and qualitative method through categorical content analysis in a multicase study. Data were collected through 10 interviews with government managers, 18 unstructured (open) questionnaires, where 13 were applied to professors and experts in higher education and four to student leaders. Findings: The results demonstrate that, for Canadian participants, these principles should guide any nation, as it is something demanded by society itself: democratic access to the system, that the available system has quality and that the resources allocated to the system are being well applied. In addition, Brazilian participants understand that it is necessary to deepen this debate, including a new principle: permanence, as it is a country of traditional social inequality. Originality/value: This study presented the perceptions of an educational system based on the principles of access, quality and accountability, the Canadian system and the perspectives for a system that intends to develop in this context in Brazil.