Crozatti, J. 2013. Mean expenses per student, per teacher and school and IDEB in Brazilian municipal’s elementary schools: developments and correlation from 1999 to 2009. Enfoque: Reflexão Contábil. 32, 3 (Dec. 2013), 91-109. DOI:https://doi.org/10.4025/enfoque.v32i3.19325.