EFFICIENCY PUBLIC RESOURCE ALLOCATION INTENDED FOR ELEMENTARY SCHOOL: A STUDY OF ITS RELATION TO THE FINANCIAL CONDITION OF BRAZILIAN MUNICIPALITIES

Detalhes bibliográficos
Autor(a) principal: Souza, Fábia Jaiany Viana de
Data de Publicação: 2016
Outros Autores: Andrade, Ana Paula Ferreira de, Silva, Mauricio Corrêa da
Tipo de documento: Artigo
Idioma: por
Título da fonte: ConTexto
Texto Completo: https://seer.ufrgs.br/index.php/ConTexto/article/view/53971
Resumo: EThis research has as main objective to analyze the efficiency in the allocation of public resources allocated to primary education and its relationship with the financial condition of municipalities in 2012. The universe of this study are all Brazilian municipalities. To select the sample of this research were used as criteria the 100 most populous municipalities in Brazil, because of these municipalities concentrate the largest share of the population (approximately 45% of the total population of Brazil). We used the descriptive research, document, quantitative and qualitative. Data collection was carried out on the sites of the National Treasury Secretariat (STN), the Brazilian Institute of Geography and Statistics (IBGE) and the National Institute of Educational Studies Teixeira (INEP). The results revealed that the sum of expenditure on basic education totaled R$ 18,443,347,359.26. São Paulo/SP was the city with the highest allocation of resources to primary and Mauá/SP which allocated fewer resources in the year studied. In addition, it was found that on average the municipalities spent on primary education R$ 245,911,298.12. It is concluded that among the 75 municipalities analyzed 12 of them (Bauru/SP, Blumenau/SC, Florianopolis /SC, Joinville/SC, Jundiaí/SP, Mauá/SP, Mogi das Cruzes/SP, Ribeirão Preto/SP, São José do Rio Preto/SP, São José dos Campos/SP, Taubaté/SP and Uberaba/MG) were efficient as the implementation of spending on primary education and the regression model proposed using financial condition indicators did not have a strong explanatory power the efficiency scores. The study is expected to contribute to the reflection of public managers, users and researchers in related areas about the importance of public resources efficiently in education, considering that this should combine quality and efficient spending, the main beneficiary society, so you can enjoy rates higher economic growth, less social inequality, more job opportunities, less violence and a longer life for the population. The study is expected to contribute to the reflection of public managers, users and researchers in related areas about the importance of public resources efficiently in education, considering that this should combine quality and efficient spending, the main beneficiary society, so you can enjoy rates higher economic growth, less social inequality, more job opportunities, less violence and a longer life for the population.
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spelling EFFICIENCY PUBLIC RESOURCE ALLOCATION INTENDED FOR ELEMENTARY SCHOOL: A STUDY OF ITS RELATION TO THE FINANCIAL CONDITION OF BRAZILIAN MUNICIPALITIESEFICIÊNCIA NA ALOCAÇÃO DE RECURSOS PÚBLICOS DESTINADOS AO ENSINO FUNDAMENTAL: UM ESTUDO DA SUA RELAÇÃO COM A CONDIÇÃO FINANCEIRA DE MUNICÍPIOS BRASILEIROSEfficiencyPublic spendingEducationEficiênciaGastos públicosEducaçãoEThis research has as main objective to analyze the efficiency in the allocation of public resources allocated to primary education and its relationship with the financial condition of municipalities in 2012. The universe of this study are all Brazilian municipalities. To select the sample of this research were used as criteria the 100 most populous municipalities in Brazil, because of these municipalities concentrate the largest share of the population (approximately 45% of the total population of Brazil). We used the descriptive research, document, quantitative and qualitative. Data collection was carried out on the sites of the National Treasury Secretariat (STN), the Brazilian Institute of Geography and Statistics (IBGE) and the National Institute of Educational Studies Teixeira (INEP). The results revealed that the sum of expenditure on basic education totaled R$ 18,443,347,359.26. São Paulo/SP was the city with the highest allocation of resources to primary and Mauá/SP which allocated fewer resources in the year studied. In addition, it was found that on average the municipalities spent on primary education R$ 245,911,298.12. It is concluded that among the 75 municipalities analyzed 12 of them (Bauru/SP, Blumenau/SC, Florianopolis /SC, Joinville/SC, Jundiaí/SP, Mauá/SP, Mogi das Cruzes/SP, Ribeirão Preto/SP, São José do Rio Preto/SP, São José dos Campos/SP, Taubaté/SP and Uberaba/MG) were efficient as the implementation of spending on primary education and the regression model proposed using financial condition indicators did not have a strong explanatory power the efficiency scores. The study is expected to contribute to the reflection of public managers, users and researchers in related areas about the importance of public resources efficiently in education, considering that this should combine quality and efficient spending, the main beneficiary society, so you can enjoy rates higher economic growth, less social inequality, more job opportunities, less violence and a longer life for the population. The study is expected to contribute to the reflection of public managers, users and researchers in related areas about the importance of public resources efficiently in education, considering that this should combine quality and efficient spending, the main beneficiary society, so you can enjoy rates higher economic growth, less social inequality, more job opportunities, less violence and a longer life for the population.Esta pesquisa tem como objetivo analisar a eficiência na alocação de recursos públicos destinados ao ensino fundamental e a sua relação com a condição financeira em municípios brasileiros no ano de 2012. O universo deste estudo são todos os municípios brasileiros. Para seleção da amostra dessa pesquisa, foram utilizados como critério os 100 municípios mais populosos do Brasil, em virtude de esses municípios concentrarem a maior parcela da população brasileira (aproximadamente 45% da população total do Brasil). Foram utilizadas as pesquisas descritiva, documental, quantitativa e qualitativa. A coleta de dados foi realizada nos sítios da Secretaria do Tesouro Nacional (STN), do Instituto Brasileiro de Geografia e Estatística (IBGE) e no Instituto Nacional de Estudos e Pesquisas Educacionais Anísio Teixeira (INEP). Os resultados revelaram que o somatório das despesas com ensino fundamental totalizou R$ 18.443.347.359,26. São Paulo/SP foi o município que apresentou a maior destinação de recursos com ensino fundamental e Mauá/SP o que destinou menos recursos no ano pesquisado. Além disso, constatou-se que, em média, os municípios gastaram com ensino fundamental R$ 245.911.298,12. Conclui-se que dentre os 75 municípios analisados, 12 deles (Bauru/SP, Blumenau/SC, Florianópolis/SC, Joinville/SC, Jundiaí/SP, Mauá/SP, Mogi das Cruzes/SP, Ribeirão Preto/SP, São José do Rio Preto/SP, São José dos Campos/SP, Taubaté/SP e Uberaba/MG) foram considerados eficientes quanto à aplicação dos gastos com ensino fundamental e que o modelo de regressão proposto utilizando indicadores de condição financeira não teve um forte poder de explicação dos escores de eficiência. O estudo espera contribuir com a reflexão de gestores públicos, usuários e estudiosos de áreas afins sobre a importância da eficiência dos recursos públicos em educação, considerando que esta deve conciliar qualidade e gastos eficientes, tendo como principal beneficiária a sociedade, para que possa usufruir taxas mais elevadas de crescimento econômico, menos desigualdade social, mais oportunidades de trabalho, menos violência e uma vida mais longa para a população.UFRGS2016-03-18info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionAvaliado por Paresapplication/pdfhttps://seer.ufrgs.br/index.php/ConTexto/article/view/53971ConTexto - Contabilidade em Texto; v. 15 n. 31 (2015): set./dez. 20152175-87511676-6016reponame:ConTextoinstname:Universidade Federal do Rio Grande do Sul (UFRGS)instacron:UFRGSporhttps://seer.ufrgs.br/index.php/ConTexto/article/view/53971/pdf_60Souza, Fábia Jaiany Viana deAndrade, Ana Paula Ferreira deSilva, Mauricio Corrêa dainfo:eu-repo/semantics/openAccess2016-03-18T17:20:09Zoai:seer.ufrgs.br:article/53971Revistahttps://www.seer.ufrgs.br/index.php/ConTexto/indexPUBhttpw://www.seer.ufrgs.br/index.php/ConTexto/oaifernanda.momo@ufrgs.br||contexto@ufrgs.br2175-87511676-6016opendoar:2016-03-18T17:20:09ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)false
dc.title.none.fl_str_mv EFFICIENCY PUBLIC RESOURCE ALLOCATION INTENDED FOR ELEMENTARY SCHOOL: A STUDY OF ITS RELATION TO THE FINANCIAL CONDITION OF BRAZILIAN MUNICIPALITIES
EFICIÊNCIA NA ALOCAÇÃO DE RECURSOS PÚBLICOS DESTINADOS AO ENSINO FUNDAMENTAL: UM ESTUDO DA SUA RELAÇÃO COM A CONDIÇÃO FINANCEIRA DE MUNICÍPIOS BRASILEIROS
title EFFICIENCY PUBLIC RESOURCE ALLOCATION INTENDED FOR ELEMENTARY SCHOOL: A STUDY OF ITS RELATION TO THE FINANCIAL CONDITION OF BRAZILIAN MUNICIPALITIES
spellingShingle EFFICIENCY PUBLIC RESOURCE ALLOCATION INTENDED FOR ELEMENTARY SCHOOL: A STUDY OF ITS RELATION TO THE FINANCIAL CONDITION OF BRAZILIAN MUNICIPALITIES
Souza, Fábia Jaiany Viana de
Efficiency
Public spending
Education
Eficiência
Gastos públicos
Educação
title_short EFFICIENCY PUBLIC RESOURCE ALLOCATION INTENDED FOR ELEMENTARY SCHOOL: A STUDY OF ITS RELATION TO THE FINANCIAL CONDITION OF BRAZILIAN MUNICIPALITIES
title_full EFFICIENCY PUBLIC RESOURCE ALLOCATION INTENDED FOR ELEMENTARY SCHOOL: A STUDY OF ITS RELATION TO THE FINANCIAL CONDITION OF BRAZILIAN MUNICIPALITIES
title_fullStr EFFICIENCY PUBLIC RESOURCE ALLOCATION INTENDED FOR ELEMENTARY SCHOOL: A STUDY OF ITS RELATION TO THE FINANCIAL CONDITION OF BRAZILIAN MUNICIPALITIES
title_full_unstemmed EFFICIENCY PUBLIC RESOURCE ALLOCATION INTENDED FOR ELEMENTARY SCHOOL: A STUDY OF ITS RELATION TO THE FINANCIAL CONDITION OF BRAZILIAN MUNICIPALITIES
title_sort EFFICIENCY PUBLIC RESOURCE ALLOCATION INTENDED FOR ELEMENTARY SCHOOL: A STUDY OF ITS RELATION TO THE FINANCIAL CONDITION OF BRAZILIAN MUNICIPALITIES
author Souza, Fábia Jaiany Viana de
author_facet Souza, Fábia Jaiany Viana de
Andrade, Ana Paula Ferreira de
Silva, Mauricio Corrêa da
author_role author
author2 Andrade, Ana Paula Ferreira de
Silva, Mauricio Corrêa da
author2_role author
author
dc.contributor.author.fl_str_mv Souza, Fábia Jaiany Viana de
Andrade, Ana Paula Ferreira de
Silva, Mauricio Corrêa da
dc.subject.por.fl_str_mv Efficiency
Public spending
Education
Eficiência
Gastos públicos
Educação
topic Efficiency
Public spending
Education
Eficiência
Gastos públicos
Educação
description EThis research has as main objective to analyze the efficiency in the allocation of public resources allocated to primary education and its relationship with the financial condition of municipalities in 2012. The universe of this study are all Brazilian municipalities. To select the sample of this research were used as criteria the 100 most populous municipalities in Brazil, because of these municipalities concentrate the largest share of the population (approximately 45% of the total population of Brazil). We used the descriptive research, document, quantitative and qualitative. Data collection was carried out on the sites of the National Treasury Secretariat (STN), the Brazilian Institute of Geography and Statistics (IBGE) and the National Institute of Educational Studies Teixeira (INEP). The results revealed that the sum of expenditure on basic education totaled R$ 18,443,347,359.26. São Paulo/SP was the city with the highest allocation of resources to primary and Mauá/SP which allocated fewer resources in the year studied. In addition, it was found that on average the municipalities spent on primary education R$ 245,911,298.12. It is concluded that among the 75 municipalities analyzed 12 of them (Bauru/SP, Blumenau/SC, Florianopolis /SC, Joinville/SC, Jundiaí/SP, Mauá/SP, Mogi das Cruzes/SP, Ribeirão Preto/SP, São José do Rio Preto/SP, São José dos Campos/SP, Taubaté/SP and Uberaba/MG) were efficient as the implementation of spending on primary education and the regression model proposed using financial condition indicators did not have a strong explanatory power the efficiency scores. The study is expected to contribute to the reflection of public managers, users and researchers in related areas about the importance of public resources efficiently in education, considering that this should combine quality and efficient spending, the main beneficiary society, so you can enjoy rates higher economic growth, less social inequality, more job opportunities, less violence and a longer life for the population. The study is expected to contribute to the reflection of public managers, users and researchers in related areas about the importance of public resources efficiently in education, considering that this should combine quality and efficient spending, the main beneficiary society, so you can enjoy rates higher economic growth, less social inequality, more job opportunities, less violence and a longer life for the population.
publishDate 2016
dc.date.none.fl_str_mv 2016-03-18
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info:eu-repo/semantics/publishedVersion
Avaliado por Pares
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dc.identifier.uri.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/53971
url https://seer.ufrgs.br/index.php/ConTexto/article/view/53971
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://seer.ufrgs.br/index.php/ConTexto/article/view/53971/pdf_60
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dc.publisher.none.fl_str_mv UFRGS
publisher.none.fl_str_mv UFRGS
dc.source.none.fl_str_mv ConTexto - Contabilidade em Texto; v. 15 n. 31 (2015): set./dez. 2015
2175-8751
1676-6016
reponame:ConTexto
instname:Universidade Federal do Rio Grande do Sul (UFRGS)
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instname_str Universidade Federal do Rio Grande do Sul (UFRGS)
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institution UFRGS
reponame_str ConTexto
collection ConTexto
repository.name.fl_str_mv ConTexto - Universidade Federal do Rio Grande do Sul (UFRGS)
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