Relationship between public spending and educational efficiency of municipalities in Santa Catarina

• Autor(a) principal: Graupner, Thaisa Caroline
• Data de Publicação: 2024
• Outros Autores: Hein, Adriana Kroenke, Hein, Nelson
• Tipo de documento: Artigo
• Idioma: por; eng
• Título da fonte: Revista Catarinense da Ciência Contábil (Online)
• Texto Completo: https://revista.crcsc.org.br/index.php/CRCSC/article/view/3485
• topic: Public Spending; Educational Efficiency; IDEB; Public Education; Gastos Públicos; Eficiência Educacional; IDEB; Educação Pública

High-quality public education plays a crucial role in mitigating socioeconomic disparities and promoting regional development. This study aims to analyze the relationship between public spending and the educational efficiency of municipalities in Santa Catarina. Using data from 2017 and 2019. this paper relies on the Basic Education Development Index (IDEB) as the main metric, analyzing a sample of 262 municipalities in Santa Catarina. Statistical methods, including Multiple Linear Regression and the TOPSIS multicriteria analysis technique, were employed to evaluate the efficiency of educational spending and rank the municipalities in terms of effectiveness. The results indicate that a higher GDP per capita does not necessarily correlate with superior educational performance, highlighting the complexity of factors influencing educational efficiency. Variables such as Average Spending and the Human Development Index (HDI) emerged as significant determinants of IDEB, underscoring their importance in improving municipal educational indicators. The conclusion of this study offers valuable insights for researchers and public managers, providing a basis for evaluating educational policy and supporting decisions aimed at optimizing the allocation of public resources to promote more efficient and equitable management of the educational system.