Expenditures’ level and efficiency in Public Education: a Study of São Paulo Municipalities Using Data Envelopment Analysis

Authors

  • Alberto Borges Matias Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto da Universidade de São Paulo (FEA-RP/USP)
  • Gislaine de Miranda Quaglio Instituto de Ensino e Pesquisa em Administração - INEPAD
  • Bruno Garcia de Oliveira Faculdade de Economia, Administração e Contabilidade de Ribeirão Preto da Universidade de São Paulo (FEA-RP/USP)
  • João Paulo Resende de Lima Faculdade de Economia, Administração e Contabilidade e Atuária da Universidade de São Paulo (FEA/USP)
  • Renan Vilela Bertolin Universidade Federal de São Carlos - UFSCar

DOI:

https://doi.org/10.5902/1983465916448

Abstract

The quality of education offered by the public sector is important for impact in the formation of the citizen and the generation of human capital. In this context, studying the level of public spending and management efficiency allows us to identify best practices, and strengthen the assessment of the public sector as a mechanism of social control and effectiveness of the state. This article aims to assess the level of municipal spending on education in relation to efficiency in the promotion of basic education quality. 47 counties, with the use of Data Envelopment Analysis (DEA) in a model using three inputs and six outputs for the years 2007, 2009 and 2011 were analyzed. The results indicate an increase in total spending on education, however, the greater allocation of resources did not provide better results, since the application was inefficient.

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Author Biography

João Paulo Resende de Lima, Faculdade de Economia, Administração e Contabilidade e Atuária da Universidade de São Paulo (FEA/USP)

Bacharel em Ciências Contábeis e Mestre em Controladoria e Contabilidade pela FEA-RP/USP. Doutorando em Controladoria e Contabilidade pela FEA/USP na linha de “Ensino e Pesquisa em Contabilidade”. Integrante do Núcleo FEA de Pesquisa em GÊNEro, RAça e Sexualidade (GENERA) e Núcleo de Pesquisas e Estudos em Controle Gerencial (NUPECON – ESAN/UFMS). Contato: Av. Prof. Luciano Gualberto, 908, Sala 105c - 1º andar - FEA3, Cidade Universitária, São Paulo - SP.

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Published

2019-02-23

How to Cite

Matias, A. B., Quaglio, G. de M., Oliveira, B. G. de, Lima, J. P. R. de, & Bertolin, R. V. (2019). Expenditures’ level and efficiency in Public Education: a Study of São Paulo Municipalities Using Data Envelopment Analysis. Revista De Administração Da UFSM, 11(4), 1051–1067. https://doi.org/10.5902/1983465916448

Issue

Vol. 11 No. 4 (2018): Out-Dez

Section

Articles

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