EDUCATION EFFICIENCY IN BRAZILIAN LOCAL GOVERNMENTS: DOES THE QUALITY OF ACCOUNTING INFORMATION HELP?

Detalhes bibliográficos
Autor(a) principal: Sousa, Kleber Morais de
Data de Publicação: 2023
Tipo de documento: Artigo
Idioma: por
Título da fonte: Revista Universo Contábil
Texto Completo: https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10595
Resumo: The paper aimed to investigate the effect of accounting information quality on education technical efficiency in Brazilian local governments. The sample was composed of 3,401 municipalities with data for the 2019 year. We measured the quality of accounting information by National Treasure Secretary, collected in Ranking of Accounting Information Quality, edition 2020. The methodological proceeds used were quantitative in two stages. In the first stage, we measured technical efficiency through the Data Envelopment Analysis (DEA) method, and the Jackstrap technique accomplished the identification and treatment of outliers. In the second stage, technical efficiency was explained through inflated Beta regression. Robust Analysis was accomplished through multiple regression, estimated with Ordinary Least Square (OLS) and robust covariance matrix (HC4). The paper concluded that accounting information quality negatively affected the robust technical efficiency of education in Brazilian local governments. In other words, accounting information quality is correlated with the reduction of education technical efficiency of municipalities. Besides that, outcomes identified that Brazilian local governments have low technical efficiency in education. It is influenced negatively by local Gross Domestic Product (GDP), teacher capacitation, the complexity of school management, and teacher effort.
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spelling EDUCATION EFFICIENCY IN BRAZILIAN LOCAL GOVERNMENTS: DOES THE QUALITY OF ACCOUNTING INFORMATION HELP?EFICIENCIA EN LA EDUCACIÓN DE LOS GOBIERNOS LOCALES BRASILEÑOS: ¿AYUDA LA CALIDAD DE LA INFORMACIÓN CONTABLE?EFICIÊNCIA EM EDUCAÇÃO DOS GOVERNOS LOCAIS BRASILEIROS: A QUALIDADE DA INFORMAÇÃO CONTÁBIL AJUDA?EfficiencyEducationAccounting Information QualityMunicipalitiesEficienciaEducaciónCalidad de la Información ContableCondadosEficiênciaEducaçãoQualidade da Informação ContábilMunicípiosThe paper aimed to investigate the effect of accounting information quality on education technical efficiency in Brazilian local governments. The sample was composed of 3,401 municipalities with data for the 2019 year. We measured the quality of accounting information by National Treasure Secretary, collected in Ranking of Accounting Information Quality, edition 2020. The methodological proceeds used were quantitative in two stages. In the first stage, we measured technical efficiency through the Data Envelopment Analysis (DEA) method, and the Jackstrap technique accomplished the identification and treatment of outliers. In the second stage, technical efficiency was explained through inflated Beta regression. Robust Analysis was accomplished through multiple regression, estimated with Ordinary Least Square (OLS) and robust covariance matrix (HC4). The paper concluded that accounting information quality negatively affected the robust technical efficiency of education in Brazilian local governments. In other words, accounting information quality is correlated with the reduction of education technical efficiency of municipalities. Besides that, outcomes identified that Brazilian local governments have low technical efficiency in education. It is influenced negatively by local Gross Domestic Product (GDP), teacher capacitation, the complexity of school management, and teacher effort.Esta investigación tuvo como objetivo investigar el efecto de la calidad de la información contable sobre la eficiencia técnica en la educación en los municipios brasileños. Los procedimientos metodológicos utilizados fueron cuantitativos en dos etapas. La muestra de la investigación estuvo conformada por 3.401 municipios con datos del año 2019. Se midió la calidad de la información contable de la Secretaría del Tesoro Nacional, obtenida en el Ranking de calidad de la información contable edición 2020. En la primera etapa se midió la eficiencia técnica técnica por el método de Análisis Envolvente de Datos (DEA) y la detección y tratamiento de outliers se hizo por la técnica de Jackstrap. En la segunda etapa, la eficiencia técnica se explicó utilizando una regresión beta inflada. El análisis de robustez se realizó por regresión múltiple, estimada por el método de Mínimos Cuadrados Ordinarios (OLS), y matriz de covarianza robusta (HC4). La investigación concluyó que la calidad de la información contable tuvo un efecto negativo en la robusta eficiencia técnica en educación de los municipios brasileños, o sea, la calidad de la información contable está correlacionada con la reducción de la eficiencia técnica en educación de los municipios. La eficiencia en la educación, siendo influenciada negativamente por el Producto Interno Bruto (PIB) municipal, la formación docente, la complejidad de la gestión escolar y el esfuerzo docente.Esta pesquisa teve por objetivo investigar o efeito da qualidade da informação contábil na eficiência técnica em educação dos municípios brasileiros. Os procedimentos metodológicos utilizados foram quantitativos em dois estágios. A amostra da pesquisa foi formada por 3.401 municípios com dados do ano de 2019. A qualidade da informação contábil foi mensurada pela Secretaria do Tesouro Nacional, obtida no Ranking de qualidade da informação contábil edição de 2020. No primeiro estágio, a eficiência técnica foi mensurada pelo método Data Envelopment Analysis (DEA) e a detecção e o tratamento dos outliers foram feitos pela técnica Jackstrap. No segundo estágio, a eficiência técnica foi explicada por meio de regressão beta inflacionada. A análise de robustez foi realizada por regressão múltipla, estimada pelo método dos Mínimos Quadrados Ordinários (MQO) e matriz de covariância robusta (HC4). A pesquisa concluiu que a qualidade da informação contábil teve um efeito negativo na eficiência técnica robusta em educação dos municípios brasileiros, ou seja, a qualidade da informação contábil está correlacionada com a redução da eficiência técnica em educação dos municípios Além disso, a pesquisa identificou que os municípios possuem baixa eficiência técnica em educação, sendo influenciada, negativamente, pelo Produto Interno Bruto (PIB) municipal, pela capacitação dos professores, pela complexidade da gestão das escolas e pelo esforço docente.Universidade Regional de Blumenau2023-03-30info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/1059510.4270/ruc.2022103Revista Universo Contábil; v. 18 (2022); e20221031809-33371809-3337reponame:Revista Universo Contábilinstname:Universidade Regional de Blumenau (FURB)instacron:FURBporhttps://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10595/5890Copyright (c) 2022 Revista Universo Contábilinfo:eu-repo/semantics/openAccessSousa, Kleber Morais de2023-03-30T19:07:29Zoai:ojs.bu.furb.br:article/10595Revistahttps://proxy.furb.br/ojs/index.php/universocontabil/PUBhttps://proxy.furb.br/ojs/index.php/universocontabil/oai||universocontabil@furb.br1809-33371809-3337opendoar:2023-03-30T19:07:29Revista Universo Contábil - Universidade Regional de Blumenau (FURB)false
dc.title.none.fl_str_mv EDUCATION EFFICIENCY IN BRAZILIAN LOCAL GOVERNMENTS: DOES THE QUALITY OF ACCOUNTING INFORMATION HELP?
EFICIENCIA EN LA EDUCACIÓN DE LOS GOBIERNOS LOCALES BRASILEÑOS: ¿AYUDA LA CALIDAD DE LA INFORMACIÓN CONTABLE?
EFICIÊNCIA EM EDUCAÇÃO DOS GOVERNOS LOCAIS BRASILEIROS: A QUALIDADE DA INFORMAÇÃO CONTÁBIL AJUDA?
title EDUCATION EFFICIENCY IN BRAZILIAN LOCAL GOVERNMENTS: DOES THE QUALITY OF ACCOUNTING INFORMATION HELP?
spellingShingle EDUCATION EFFICIENCY IN BRAZILIAN LOCAL GOVERNMENTS: DOES THE QUALITY OF ACCOUNTING INFORMATION HELP?
Sousa, Kleber Morais de
Efficiency
Education
Accounting Information Quality
Municipalities
Eficiencia
Educación
Calidad de la Información Contable
Condados
Eficiência
Educação
Qualidade da Informação Contábil
Municípios
title_short EDUCATION EFFICIENCY IN BRAZILIAN LOCAL GOVERNMENTS: DOES THE QUALITY OF ACCOUNTING INFORMATION HELP?
title_full EDUCATION EFFICIENCY IN BRAZILIAN LOCAL GOVERNMENTS: DOES THE QUALITY OF ACCOUNTING INFORMATION HELP?
title_fullStr EDUCATION EFFICIENCY IN BRAZILIAN LOCAL GOVERNMENTS: DOES THE QUALITY OF ACCOUNTING INFORMATION HELP?
title_full_unstemmed EDUCATION EFFICIENCY IN BRAZILIAN LOCAL GOVERNMENTS: DOES THE QUALITY OF ACCOUNTING INFORMATION HELP?
title_sort EDUCATION EFFICIENCY IN BRAZILIAN LOCAL GOVERNMENTS: DOES THE QUALITY OF ACCOUNTING INFORMATION HELP?
author Sousa, Kleber Morais de
author_facet Sousa, Kleber Morais de
author_role author
dc.contributor.author.fl_str_mv Sousa, Kleber Morais de
dc.subject.por.fl_str_mv Efficiency
Education
Accounting Information Quality
Municipalities
Eficiencia
Educación
Calidad de la Información Contable
Condados
Eficiência
Educação
Qualidade da Informação Contábil
Municípios
topic Efficiency
Education
Accounting Information Quality
Municipalities
Eficiencia
Educación
Calidad de la Información Contable
Condados
Eficiência
Educação
Qualidade da Informação Contábil
Municípios
description The paper aimed to investigate the effect of accounting information quality on education technical efficiency in Brazilian local governments. The sample was composed of 3,401 municipalities with data for the 2019 year. We measured the quality of accounting information by National Treasure Secretary, collected in Ranking of Accounting Information Quality, edition 2020. The methodological proceeds used were quantitative in two stages. In the first stage, we measured technical efficiency through the Data Envelopment Analysis (DEA) method, and the Jackstrap technique accomplished the identification and treatment of outliers. In the second stage, technical efficiency was explained through inflated Beta regression. Robust Analysis was accomplished through multiple regression, estimated with Ordinary Least Square (OLS) and robust covariance matrix (HC4). The paper concluded that accounting information quality negatively affected the robust technical efficiency of education in Brazilian local governments. In other words, accounting information quality is correlated with the reduction of education technical efficiency of municipalities. Besides that, outcomes identified that Brazilian local governments have low technical efficiency in education. It is influenced negatively by local Gross Domestic Product (GDP), teacher capacitation, the complexity of school management, and teacher effort.
publishDate 2023
dc.date.none.fl_str_mv 2023-03-30
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10595
10.4270/ruc.2022103
url https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10595
identifier_str_mv 10.4270/ruc.2022103
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/10595/5890
dc.rights.driver.fl_str_mv Copyright (c) 2022 Revista Universo Contábil
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2022 Revista Universo Contábil
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidade Regional de Blumenau
publisher.none.fl_str_mv Universidade Regional de Blumenau
dc.source.none.fl_str_mv Revista Universo Contábil; v. 18 (2022); e2022103
1809-3337
1809-3337
reponame:Revista Universo Contábil
instname:Universidade Regional de Blumenau (FURB)
instacron:FURB
instname_str Universidade Regional de Blumenau (FURB)
instacron_str FURB
institution FURB
reponame_str Revista Universo Contábil
collection Revista Universo Contábil
repository.name.fl_str_mv Revista Universo Contábil - Universidade Regional de Blumenau (FURB)
repository.mail.fl_str_mv ||universocontabil@furb.br
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