Efficiency in the management of municipal expenditures on education and health: a study based on the data envelopment analysis in the State of Paraná

DOI: https://doi.org/10.4025/enfoque.v38i1.39191

Abstract

This article seeks to identify the level of efficiency in the management of local resources applied in the areas of education and health. It is a descriptive, quantitative, bibliographical and documentary research. The final sample comprised 370 municipalities observed in the period from 2001 to 2012, totaling 4,440 observations. The following variables were used to assess the efficiency of municipalities management: Per Capita Education Expenditures (GAE), Per Capita Health Expenditures (GAS) as inputs, and the IPARDE’s Municipal Development Index (IPDM) for Education and Health as outputs. Data Envelopment Analysis (DEA) was used to analyze the data. The results indicated that approximately 8% of the municipalities of Paraná presented maximum efficiency in relation to the management of resources destined to the areas of education and health, in some of the analyzed periods. Another surprising finding is that municipalities that have achieved high levels of efficiency have not been able to remain in the same position in subsequent years.

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Author Biographies

Adriana Ribeiro Zubyk, Universidade Estadual do Centro Oeste (Unicentro)

Graduada em Ciências Contábeis pela Universidade Estadual do Centro-Oeste (UNICENTRO)

Flávio Ribeiro, Universidade Federal do Paraná (UFPR)/ Universidade Estadual do Centro Oeste (UNICENTRO)

Doutorando em Contabilidade pela Universidade Federal do Paraná (UFPR); Mestre em Contabilidade pela Universidade Federal do Paraná (UFPR); Professor Assistente do Departamento de Ciências Contábeis (UNICENTRO), campus de Irati 

Ademir Clemente, Universidade Federal do Paraná (UFPR)

Pós-Doutor pela Universidade de Londres. Professor do Programa de Pós-Graduação em Ciências Contábeis da Universidade Federal do Paraná - UFPR

Willson Gerigk, Universidade Estadual do Centro Oeste (Unicentro).

Doutor em Políticas Públicas pela Universidade Federal do Paraná (UFPR). Mestre em Contabilidade pela Universidade Federal do Paraná (UFPR). Professor Adjunto do Departamento de Ciências Contábeis (UNICENTRO), campus de Irati

Published
2019-01-31
How to Cite
Zubyk, A. R., Ribeiro, F., Clemente, A., & Gerigk, W. (2019). Efficiency in the management of municipal expenditures on education and health: a study based on the data envelopment analysis in the State of Paraná. Enfoque: Reflexão Contábil, 38(1), 123-139. https://doi.org/10.4025/enfoque.v38i1.39191
Issue
Vol 38 No 1 (2019)
Section
Original Articles

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