Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas (Nov 2017)

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,
  • Lucas Facciuto Roschel

Journal volume & issue
Vol. 12, no. 23
pp. 111 – 128

Abstract

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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.

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