Eficiencia de gastos en educación y aprendizaje por los estados de Brasil: un estudio con análisis envolvente de datos
| Autor | Leonardo Flach, Luísa Karam de Mattos, Anderson Renan Will, Lucas Facciuto Roschel |
| Páginas | 111-128 |
111
This work aims to demonstrate the efficiency degree achieved by the Brazilian states in the allocation of public resources
for education. We used multivariate statistical analysis, with Data Envelopment Analysis and Multiple Regression, with
data from 2001 to 2011. The results show that some states achieved good efficiencies such as Minas Gerais and Rio
Grande do Sul. These states succeeded in conciliating reasonable expenses with good scores in education assessments
and tests. Maranhão and Pará had unsatisfactory scores in teaching, but also lower budgets of public expenditure.
Thus, focusing on Brazilian Public Education, the results show the efficiency degree in public spending and education
outcomes, using several variables and time periods.
Key words: Public management, Education, Data envelopment analysis, Cost efficiency.
Eficiencia de gastos en educación y aprendizaje por los estados de Brasil: un estudio con análisis envolvente
de datos
Este trabajo tiene como objetivo demostrar el grado de eficiencia alcanzado por los estados brasileños en la asignación
de recursos públicos para la educación. En el método de investigación, nosotros utilizamos análisis estadísticos multi-
variados, con Análisis de Envoltura de Datos y Regresión Múltiple, con datos de 2001 a 2011. Los resultados muestran
que algunos estados lograron buenas eficiencias, como Minas Gerais y Rio Grande do Sul. Estos estados lograron con-
ciliar gastos razonables con buenas puntuaciones en evaluaciones y pruebas de educación. Maranhão y Pará tuvieron
puntuaciones insatisfactorias en la enseñanza, pero también tenían un menor gasto público. Por lo tanto, en este estudio
nos centramos en el gasto público en la educación brasileña. Y los resultados muestran el grado de eficiencia en gasto
público y resultados educativos, utilizando varias variables y periodos de tiempo.
Palabras clave: gestión pública, educación, análisis envolvente de datos, eficiencia de costos.
Eficiência de despesas sobre educação e aprendizagem por estados brasileiros: um estudo com análise de
desenvolvimento de dados
Este trabalho tem como objetivo demonstrar o grau de eficiência alcançado pelos estados brasileiros na alocação de recursos
públicos para educação. Para isso, foi aplicada a análise estatística multivariada, com análise envoltória de dados e regres-
são múltipla, para dados da educação brasileira de 2001 a 2011. Os resultados mostram que alguns estados alcançaram
boas eficiências, como Minas Gerais e Rio Grande do Sul. Esses estados conseguiram conciliar despesas razoáveis com
bons resultados em avaliações e testes educacionais. Maranhão e Pará apresentaram pontuações insatisfatórias no ensino,
mas também orçamentos mais baixos da despesa pública. Assim, com foco na Educação Pública Brasileira, os resultados
mostram o grau de eficiência em gastos públicos e resultados educacionais, usando várias variáveis e períodos de tempo.
Palavras-chave: gestão pública, Educação, Análise Envoltória de Dados, Eficiência dos custos.
Efficiency of expenditure on education and learning by Brazilian
states: A study with Data Envelopment Analysis
Leonardo Flach, Luísa Karam de Mattos, Anderson Renan Will
y Lucas Facciuto Roschel
Programa de Pós-Graduação em Contabilidade
Federal University of Santa Catarina - Brazil
https://doi.org/10.18800/contabilidad.201701.008 Contabilidad y Negocios (12) 23, 2017, pp. 111-128 / ISSN 1992-1896
112 Contabilidad y Negocios (12) 23, 2017 / ISSN 1992-1896
Leonardo FLach, Luísa Karam de mattos, anderson renan WiLL y Lucas Facciuto roscheL
1. Introduction
The current development level of democratic prin-
ciples and citizenship requires a review of how
information on the activities of the public sector are
disclosed to citizens. Citizen participation will shortly
rise to a level where the mere control and checks for
compliance to the laws will no longer be sufficient to
meet the information needs.
In this context, the search for information on perfor-
mance becomes a reality for which the public sector
must be prepared. There is a gap in the disclosure of
information on public management and its effective
performance appraisal. Links are necessary to enable
conclusions on the management of public resources and
human and social development. And the development
of new scientific methods can help improve the process
of disclosing evidence-based results and of social control.
This study proposes a form of measuring and evaluat-
ing the results obtained with the allocation of public
funds to education. The general objective of this work
is to assess the degree of efficiency achieved by the
Brazilian states in allocating public funds to education.
Nowadays, governments around the world are empha-
sizing the importance of education. In addition, the
expansion of societies is partially explained by the
accumulation of human capital, mainly provided by
education. Increase the efficiency level of education
spending has become a goal in government programs
in several countries. At the same time, education
systems are subject to measures intended to contain
expenditure and improving educational outcomes
(Giménez, Prior & Thieme, 2007).
On the same side, there is a lack in the academic lit-
erature of studies in management and accounting,
focusing on education efficiency and public expendi-
ture. There are also some gaps on the methods applied
to identify and emphasize efficiency on public expen-
diture on education. Governments do not know if
the money they are spending on education is having
good results. And the academie could contribute to
find new ways to evaluate the public expenditures on
education and its results.
Data Envelopment Analysis (DEA) is a technique that
could help to evaluate efficiency of public expenditure
on education, because the technique is based on linear
programming designed to measure the performance of
Decision Making Units (DMU). Thus, DEA aims to
know the Decision Making Units (DMU), which are
able to maximize the production of outputs with a cer-
tain level of inputs. The method also allows minimizing
the supply of inputs, keeping the quantity of outputs
constant. The results can be compared to an efficiency
frontier formed by the best practices of theirpeers.
2. Literature review
2.1. Previous studies on the performance
ofeducation expenditures
Gupta and Verhoeven (2001) assessed the efficiency of
public spending on education and health in a sample
of 37 African countries in the period of 1984 to 1995,
compared with each other and, then, compared with
Asian and Western countries using the FDH method,
which is a little different from the DEA method.
Afonso and Aubyn (2005) conducted a comparative
study on the efficiency of health and education sectors
based on a sample of member countries of the Orga-
nization for Economic Co-operation Development
(OECD) and applied the DEA ad FDH methods.
The Agasisti’s study (2011) also used the DEA method
and the OECD’s datasets. The study focused on the
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