Análise da eficiência técnica dos Institutos Federais de Educação, Ciência e Tecnologia

Detalhes bibliográficos
Autor(a) principal: Furtado, Lorena Lucena
Data de Publicação: 2015
Tipo de documento: Dissertação
Idioma: por
Título da fonte: Repositório Institucional da Universidade Federal do Espírito Santo (riUfes)
Texto Completo: http://repositorio.ufes.br/handle/10/1310
Resumo: This study aims to identify the technical efficiency and productivity change as the Federal Education, Science and Technology (IF), covering the period 2012 to 2013 total sample consists of 19 units. Parallel to this, we performed an analysis of the expansion of the Federal Networking and current spending by students involved in the internalization of professional and technological education process. As a theoretical aspect, discussed the human capital theory (SCHULTZ, 1960, 1961, 1962; BECKER, 1960; MINCER, 1958), with the forms of investment in education in Brazil and its political accountability. To operationalize the research verified the technical efficiency through the methodology of data envelopment analysis (DEA) using indicators developed by the Secretary for Vocational and Technical Education (SETEC) established by the Court of Accounts (TCU) and presented annually in the Report provision of Annual Accounts. The results relative efficiency demonstrates that only 31% of the Federal Institutes analyzed the efficiency score attained in the year 2012 and also in 2013. However, when analyzed productivity through time with the Malmquist Index, you can see that 63% of the Federal Institutes are moving along to the efficiency frontier showing increasing product education within the units. Additionally, with the mean comparison test (z test), evidence that the Federal Institutes considered effective exhibited better average scores of graduates and lower expenses for current students enrolled indicating that the result set can not be conditioned to higher expenditures were found financial.
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spelling Gabriel Moreira CamposFurtado, Lorena LucenaNossa, ValcemiroCarneiro, Teresa Cristina Janes2015-03-05T20:55:08Z2016-06-24T06:00:06Z2015-03-042015-12-09This study aims to identify the technical efficiency and productivity change as the Federal Education, Science and Technology (IF), covering the period 2012 to 2013 total sample consists of 19 units. Parallel to this, we performed an analysis of the expansion of the Federal Networking and current spending by students involved in the internalization of professional and technological education process. As a theoretical aspect, discussed the human capital theory (SCHULTZ, 1960, 1961, 1962; BECKER, 1960; MINCER, 1958), with the forms of investment in education in Brazil and its political accountability. To operationalize the research verified the technical efficiency through the methodology of data envelopment analysis (DEA) using indicators developed by the Secretary for Vocational and Technical Education (SETEC) established by the Court of Accounts (TCU) and presented annually in the Report provision of Annual Accounts. The results relative efficiency demonstrates that only 31% of the Federal Institutes analyzed the efficiency score attained in the year 2012 and also in 2013. However, when analyzed productivity through time with the Malmquist Index, you can see that 63% of the Federal Institutes are moving along to the efficiency frontier showing increasing product education within the units. Additionally, with the mean comparison test (z test), evidence that the Federal Institutes considered effective exhibited better average scores of graduates and lower expenses for current students enrolled indicating that the result set can not be conditioned to higher expenditures were found financial.Este trabalho tem por objetivo identificar a eficiência técnica e as mudanças quanto à produtividade dos Institutos Federais de Educação, Ciência e Tecnologia (IF) no período de 2012 e 2013, perfazendo uma amostra formada por 19 unidades. Paralelamente a isso, procedeu-se a uma análise sobre a expansão da Rede Federal e os gastos correntes por aluno envolvido no processo de interiorização do ensino profissional e tecnológico. Como vertente teórica, discutiu-se a teoria do capital humano (SCHULTZ, 1960, 1961, 1962; BECKER, 1960; MINCER, 1958) junto às formas de investimentos em educação no Brasil e a sua política de prestação de contas. Para operacionalizar a pesquisa, verificou-se a eficiência técnica por meio da metodologia Análise Envoltória de Dados (DEA) utilizando os indicadores elaborados pela Secretaria de Educação Profissional e Tecnológica (SETEC) instituídos pelo Tribunal de Contas da União (TCU) e apresentados anualmente no Relatório de Prestação de Contas Anual. O resultado referente à eficiência demonstra que apenas 31% dos institutos federais analisados atingiram o escore de eficiência em 2012 e também em 2013. Porém, quando analisada a produtividade através do tempo com o Índice de Malmquist, é possível notar que 63% dos institutos federais estão se deslocando para a fronteira de eficiência demonstrando aumento do produto educação dentro das unidades. Adicionalmente, com o teste de diferença de médias (teste t), ocorreram evidências de que os institutos federais considerados eficientes apresentaram melhores resultados médios de concluintes e menores gastos correntes por aluno matriculado indicando que a obtenção do resultado pode não estar condicionada a maiores dispêndios financeiros.Texthttp://repositorio.ufes.br/handle/10/1310porUniversidade Federal do Espírito SantoMestrado em Ciências ContábeisPrograma de Pós-Graduação em Ciências ContábeisUFESBRCentro de Ciências Jurídicas e EconômicasDespesa públicaEnsino profissionalAnálise de envoltória de dadosCiências Contábeis657Análise da eficiência técnica dos Institutos Federais de Educação, Ciência e Tecnologiainfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Repositório Institucional da Universidade Federal do Espírito Santo (riUfes)instname:Universidade Federal do Espírito Santo (UFES)instacron:UFESORIGINALDissertação Lorena Lucena Furtado.pdfDissertação Lorena Lucena Furtado.pdfTexto completoapplication/pdf10214231http://repositorio.ufes.br/bitstreams/48ddda3c-041b-437f-8464-a6117f0aa342/downloada1d621c98db32ef6dbbf9d410639b669MD51CC-LICENSElicense_urllicense_urltext/plain; charset=utf-849http://repositorio.ufes.br/bitstreams/3b6904a4-5608-4077-98f4-8561a046d093/download4afdbb8c545fd630ea7db775da747b2fMD52license_textlicense_texttext/html; charset=utf-822376http://repositorio.ufes.br/bitstreams/2e9e144a-e4f0-4b7e-a9e0-e70c36de9769/downloadb292a83e42bd8ad62533bba1395b83ffMD53license_rdflicense_rdfapplication/rdf+xml; charset=utf-823148http://repositorio.ufes.br/bitstreams/7ab8a7a7-2bf5-470f-89ad-9cc57c32c4b0/download9da0b6dfac957114c6a7714714b86306MD54LICENSElicense.txtlicense.txttext/plain; charset=utf-81748http://repositorio.ufes.br/bitstreams/ccba60af-ba79-4362-9e19-74c56b20d52f/download8a4605be74aa9ea9d79846c1fba20a33MD5510/13102024-07-02 21:22:45.266oai:repositorio.ufes.br:10/1310http://repositorio.ufes.brRepositório InstitucionalPUBhttp://repositorio.ufes.br/oai/requestopendoar:21082024-07-02T21:22:45Repositório Institucional da Universidade Federal do Espírito Santo (riUfes) - Universidade Federal do Espírito Santo (UFES)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
dc.title.none.fl_str_mv Análise da eficiência técnica dos Institutos Federais de Educação, Ciência e Tecnologia
title Análise da eficiência técnica dos Institutos Federais de Educação, Ciência e Tecnologia
spellingShingle Análise da eficiência técnica dos Institutos Federais de Educação, Ciência e Tecnologia
Furtado, Lorena Lucena
Ciências Contábeis
Despesa pública
Ensino profissional
Análise de envoltória de dados
657
title_short Análise da eficiência técnica dos Institutos Federais de Educação, Ciência e Tecnologia
title_full Análise da eficiência técnica dos Institutos Federais de Educação, Ciência e Tecnologia
title_fullStr Análise da eficiência técnica dos Institutos Federais de Educação, Ciência e Tecnologia
title_full_unstemmed Análise da eficiência técnica dos Institutos Federais de Educação, Ciência e Tecnologia
title_sort Análise da eficiência técnica dos Institutos Federais de Educação, Ciência e Tecnologia
author Furtado, Lorena Lucena
author_facet Furtado, Lorena Lucena
author_role author
dc.contributor.advisor1.fl_str_mv Gabriel Moreira Campos
dc.contributor.author.fl_str_mv Furtado, Lorena Lucena
dc.contributor.referee1.fl_str_mv Nossa, Valcemiro
dc.contributor.referee2.fl_str_mv Carneiro, Teresa Cristina Janes
contributor_str_mv Gabriel Moreira Campos
Nossa, Valcemiro
Carneiro, Teresa Cristina Janes
dc.subject.cnpq.fl_str_mv Ciências Contábeis
topic Ciências Contábeis
Despesa pública
Ensino profissional
Análise de envoltória de dados
657
dc.subject.br-rjbn.none.fl_str_mv Despesa pública
Ensino profissional
Análise de envoltória de dados
dc.subject.udc.none.fl_str_mv 657
description This study aims to identify the technical efficiency and productivity change as the Federal Education, Science and Technology (IF), covering the period 2012 to 2013 total sample consists of 19 units. Parallel to this, we performed an analysis of the expansion of the Federal Networking and current spending by students involved in the internalization of professional and technological education process. As a theoretical aspect, discussed the human capital theory (SCHULTZ, 1960, 1961, 1962; BECKER, 1960; MINCER, 1958), with the forms of investment in education in Brazil and its political accountability. To operationalize the research verified the technical efficiency through the methodology of data envelopment analysis (DEA) using indicators developed by the Secretary for Vocational and Technical Education (SETEC) established by the Court of Accounts (TCU) and presented annually in the Report provision of Annual Accounts. The results relative efficiency demonstrates that only 31% of the Federal Institutes analyzed the efficiency score attained in the year 2012 and also in 2013. However, when analyzed productivity through time with the Malmquist Index, you can see that 63% of the Federal Institutes are moving along to the efficiency frontier showing increasing product education within the units. Additionally, with the mean comparison test (z test), evidence that the Federal Institutes considered effective exhibited better average scores of graduates and lower expenses for current students enrolled indicating that the result set can not be conditioned to higher expenditures were found financial.
publishDate 2015
dc.date.submitted.none.fl_str_mv 2015-12-09
dc.date.accessioned.fl_str_mv 2015-03-05T20:55:08Z
dc.date.issued.fl_str_mv 2015-03-04
dc.date.available.fl_str_mv 2016-06-24T06:00:06Z
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dc.publisher.none.fl_str_mv Universidade Federal do Espírito Santo
Mestrado em Ciências Contábeis
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dc.publisher.department.fl_str_mv Centro de Ciências Jurídicas e Econômicas
publisher.none.fl_str_mv Universidade Federal do Espírito Santo
Mestrado em Ciências Contábeis
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