QUALITY OF PUBLIC EXPENDITURE ON ELEMENTARY EDUCATION: : An Analysis for Municipalities in Rio de Janeiro
The management of financial resources allocated to education poses a challenge for municipal governments, with previous studies indicating a decline in the efficiency of resource allocation in the municipalities of Rio de Janeiro between 2013 and 2019. Building on this temporal evolution, this resea...
| Autores: | , , , , |
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2025 |
| País: | Brasil |
| Institución: | Universidade Regional de Blumenau (FURB) |
| Repositorio: | Revista Universo Contábil |
| Idioma: | portugués |
| OAI Identifier: | oai:ojs.bu.furb.br:article/11672 |
| Acceso en línea: | https://ojsrevista.furb.br/ojs/index.php/universocontabil/article/view/11672 |
| Access Level: | acceso abierto |
| Palabra clave: | Public Expenditure Quality Elementary Education Municipalities Gasto Público Calidad Educación Primaria Municipios Qualidade Ensino Fundamental Municípios |
| Sumario: | The management of financial resources allocated to education poses a challenge for municipal governments, with previous studies indicating a decline in the efficiency of resource allocation in the municipalities of Rio de Janeiro between 2013 and 2019. Building on this temporal evolution, this research aims to assess the quality of public expenditures in elementary education in these municipalities in 2021. The study covers 76 out of the 92 municipalities in the state and employs the Public Expenditure Quality Index (IQGP) proposed by Brunet, Bertê, and Borges (2008) as the methodology. Data for each municipality were collected from the Brazilian Public Sector Accounting and Fiscal Information System (SICONFI) and the National Institute for Educational Studies and Research Anísio Teixeira (INEP). The results reveal concerning trends. Despite improvements in some student performance indicators, these advances do not necessarily translate into an overall improvement in the quality of the educational system. Furthermore, a gradual reduction in financial investments over time is observed. In terms of spending efficiency, approximately 42% of Rio de Janeiro municipalities were classified as inefficient. Among the cities classified as efficient, 36.36% failed to achieve effectiveness in student outcomes. It is observed that municipalities with lower expenses tend to use public funds allocated to education more efficiently. In summary, this study highlights the need to balance educational performance and public expenditures and provides valuable insights for policymakers and decision-makers, allowing for the evaluation of each locality's ability to achieve a satisfactory level of education through the efficient use of available public resources. |
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