ID: 8280
Authors:
Josedilton Alves Diniz, Marcelo Alvaro da Silva Macedo, Luiz João Corrar.
Source:
Gestão & Regionalidade, v. 28, n. 83, p. 5-20, January-April, 2012. 16 page(s).
Keyword:
DEA , financial efficiency , municipal administration
Document type: Article (Portuguese)
Show Abstract
This research aims to evaluate, based on an accounting metric, the financial efficiency in the management of public resources of Brazilian municipalities and measure its relationship with government spending on the functions of the Brazilian budget structure, for municipalities that had a population exceeding 200,000 inhabitants in 2007. For this, initially, it defined ten indicators of the financial condition of municipalities, in the manner used by Brown (1993). After, the DEA was used in two stages: first to define the efficiency scores of each municipality and in a second stage, it was a linear regression with the DEA scores (dependent variable), to investigate explanatory relationships of exogenous variables originating from 28 function of government. The results revealed that, among the 28 functions of government laid out in budget execution, only the per capita spending on health, urban planning and sanitation correlated with the financial efficiency scores of the municipalities.