THE VISION OF THE EXTERNAL CONTROL OF PUBLIC EXPENDITURE EFFICIENCY WITH FUNDAMENTAL EDUCATION

The present research aimed to analyze technical efficiency in the application of public funds of the municipalities of Paraíba is related with the opinions of trials of municipal accounts issued by the TCE-PB. For both, it was defined that there is no positive relationship between the opinion of TCE...

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Bibliographic Details
Published in:Revista de contabilidade e organizações 2017-01, Vol.11 (29)
Main Authors: Klerton Andrade Freitas de Amorim, Josedilton Alves Diniz, Severino Cesário de Lima
Format: Article
Language:Portuguese
Subjects:
Auditors opinions
Economic models
Efficiency
Funds
Municipal finance
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Summary:The present research aimed to analyze technical efficiency in the application of public funds of the municipalities of Paraíba is related with the opinions of trials of municipal accounts issued by the TCE-PB. For both, it was defined that there is no positive relationship between the opinion of TCE-PB issued in the trial of the accounts of the municipalities and the level of technical efficiency in the application of public resources in fundamental education. For the development of research was chosen as case the 223 municipalities of Paraíba State, for the period of 2009 to 2011. The data used were obtained on the web portal of the TEC-PB. The research methodology used was analytical empirical. Based on empirical findings presented by the logit model used, does not reject the hypothesis of research, validating that somehow the sound TEC-PB sees the scale of the efficiency of public spending with fundamental education in the assessments of the management accounts of municipalities.
ISSN:1982-6486
DOI:10.11606/rco.v11i29.126312