Mean expenses per student, per teacher and school and IDEB in Brazilian municipal’s elementary schools: developments and correlation from 1999 to 2009

  • Jaime Crozatti Universidade de São Paulo
Keywords: Elementary school, Basic education, Spending in education, Teaching in the municipalities, IDEB

Abstract

This paper aims to analyze the evolution of the average expenditure per pupil, teacher and school in elementary school for all municipalities in Brazil, as evidenced by the budget balance from 1999 to 2009, and IDEB from 2005 to 2009. The work also highlights the level of statistical correlation between these variables, the average spending and IDEB to test the hypothesis that the municipalities with the highest average spending have better performances in IDEB. All Brazilian municipalities are present in the study, which now are categorized by geographic region either by size - population. The data were obtained from the databases of the STN, INEP. The results show that the cities in Northeast region have the lowest average spending and lower IDEB, while in South and Southeast have the highest. Show that municipalities with population up to 10,000 inhabitants have the highest spending per pupil and the lowest per teacher and school. Cities with population between 10 and 300 thousand inhabitants have the lowest average spending per pupil. The correlations between the average expenditure per pupil, teacher and school and IDEB show is weak to medium intensity in most categories of municipalities in the period. The correlation is higher in municipalities categorized by size, compared to geographic region. We accept the hypothesis that increased spending per pupil, teacher and school produces better performance in IDEB in municipalities and that these correlations are influenced by the size and location of the municipality.

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Author Biography

Jaime Crozatti, Universidade de São Paulo
Graduao em Ciências Contábeis pela UEM - Universidade Estadual de Maringá (1986), mestrado (1998) e doutorado (2002) em Controladoria e Contabilidade pela Universidade de São Paulo. Professor doutor da Universidade de São Paulo. É avaliador ad hoc para os seguintes periódicos: - RAC. Revista de Administração Contemporânea , Base (UNISINOS) , Revista Universo Contábil (Online) , UnB Contábil, Revista de Contabilidade Contemporânea - UFSC, REPeC Revista de Educação e Pesquisa e em Contabilidade . Tem experiência na área de magistério em graduação e pós-graduação Lato sensu e stricto sensu em contabilidade e controladoria. Atuação profissional nas áreas de: Contabilidade Gerencial, atuando principalmente nos seguintes temas: Contabilidade Pública, Controladoria Estratégica, Planejamento Estratégico, Cultura Organizacional, Orçamento Empresarial e Custeio ABC. Currículo Lattes
Published
2013-12-02
How to Cite
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), 91-109. https://doi.org/10.4025/enfoque.v32i3.19325
Section
Original Articles