Public resources application in basic education: does expense interfere in performance?

• Autor(a) principal: Fabre, Valkyrie Vieira
• Data de Publicação: 2017
• Outros Autores: Schlup, Daiani, Pandini, Jardel
• 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/2324
• topic: Public Accounting. Public Administration. Elementary School. Performance. Efficiency.; Contabilidade pública; Gestão pública; Educação fundamental; Desempenho; Eficiência.

The overall objective of this research was to compare public expense on student performance in small municipalities in the state of Santa Catarina. This is a descriptive study, with predominantly quantitative approach, based on survey and collection of documentary evidence. A sample of 25 municipalities with less than 50,000 inhabitants was analyzed in the period of 2011 to 2014. It was identified the annual spending per student and its relation to the passing rate of students and their performance in IDEB. The average annual expenditure per student was R$ 8,529.68. It was found out a great disparity in the amounts charged by municipalities (difference from up to 462%), which, compared to the divergent and high average approval rates (96.6%) and different performances in IDEB, led to the conclusion that there is no relationship between public spending on public schools and student performance.