ANALYSIS OF EFFICIENCY OF PUBLIC SPENDING WITH EDUCATION IN BRAZILIAN CAPITAL

Authors

  • Maurício Corrêa da Silva Universidade Federal do Rio Grande do Norte
  • Fábia Jaiany Viana de Souza Universidade Federal do Rio Grande do Norte
  • Aneide Oliveira Araújo Universidade Federal do Rio Grande do Norte

Keywords:

Efficiency, Education, Brazilian capitals

Abstract

Education is the key element for people to improve their living conditions and develop the environment they live. This research aims at analyzing the efficiency of public spending on primary education in the State capitals in the years 2007 and 2009. Cities considered efficient compared with the cost of school were those with higher indices of Basic Education Development (IDEB) was adopted as a general hypothesis of the study. We used descriptive research, document and quantitative. Data collection was performed at the sites of the National Treasury, the Brazilian Institute of Geography and Statistics and the Ministry of Education. The results revealed that among the 26 state capitals 5 of them (19.23%) were efficient in 2007 and 2009. It was found that when comparing the efficiency scores of 26 capitals, it is observed that 1 capital (3.85%) decreased their scores, 19 (73.08%) increased their level of efficiency results capitals and 6 (23,08%) remained with their efficiency scores equal in the two years analyzed. We conclude that the efficiency was not related to the quality of basic education capitals, it was possible to see that the capital that had the highest IDEB's were not ones that were effective, however, it was observed that the quality of primary capitals had their maximum level of efficiency scores not performed well when compared to other state capitals quality.

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Author Biographies

Maurício Corrêa da Silva, Universidade Federal do Rio Grande do Norte

Mestre pelo Programa Multiinstitucional e Inter-Regional de Pós-graduação em Ciências Contábeis UnB, UFPB, UFPE e UFRN.Professor do Departamento de Ciências Contábeis da UFRN.

Fábia Jaiany Viana de Souza, Universidade Federal do Rio Grande do Norte

Mestranda pelo Programa Multiinstitucional e Inter-Regional de Pós-graduação em Ciências Contábeis UnB, UFPB e UFRN

Aneide Oliveira Araújo, Universidade Federal do Rio Grande do Norte

Doutora em Ciências Contábeis pela USP. Professora do Departamento de Ciências Contábeis da UFRN.

Published

2013-08-30

How to Cite

SILVA, M. C. da; SOUZA, F. J. V. de; ARAÚJO, A. O. ANALYSIS OF EFFICIENCY OF PUBLIC SPENDING WITH EDUCATION IN BRAZILIAN CAPITAL. ConTexto - Contabilidade em Texto, Porto Alegre, v. 13, n. 24, p. 7–21, 2013. Disponível em: https://seer.ufrgs.br/index.php/ConTexto/article/view/31962. Acesso em: 23 jun. 2025.