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

Authors

  • Klerton Andrade Freitas de Amorim Universidade Federal da Paraíba
  • Josedilton Alves Diniz Universidade Federal da Paraíba
  • Severino Cesário de Lima Universidade Federal do Rio Grande do Norte

DOI:

https://doi.org/10.11606/rco.v11i29.126312

Keywords:

Judgment of Auditors opinions. Efficiency. Court of Auditors.

Abstract

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.

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Author Biographies

  • Klerton Andrade Freitas de Amorim, Universidade Federal da Paraíba
    É Graduado em Ciências Contábeis pela Universidade Federal da Paraíba (2016). Atualmente é pesquisador colaborador do Núcleo de Pesquisas em Educação Financeira e Imóveis (NUPEFI) e Trainee de investimentos na SIR Investimentos afiliado a XP Investimentos. Tem experiência na área de Administração, com ênfase em Ciências Contábeis em Finanças Públicas e no Mercado Financeiro e de Capitais.
  • Josedilton Alves Diniz, Universidade Federal da Paraíba
    É Doutor em Ciencias pela Universidade de São Paulo - USP, mestre em Ciências Contábeis pela Universidade de Brasília (2004), especialista em Auditoria Contábil, Graduado em Ciências Contábeis Universidade Federal da Paraíba (2002) e possui graduação em Engenharia Civil pela Universidade Federal da Paraíba (1994). Atualmente é Professor da Universidade Federal da Paraíba e Auditor de Contas Publicas do Tribunal de Contas do Estado da Paraíba. Tem experiência na área de contabilidade, atuando principalmente nos seguintes temas: Contabilidade Pública, Finanças públicas, Contabilidade em micro-empresa, Contabilometria, e Contabilidade Gerencial.
  • Severino Cesário de Lima, Universidade Federal do Rio Grande do Norte
    Doutor em Ciências: área de concentração em Controladoria e Contabilidade pela Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo (2011). Mestre em Ciências Contábeis: área de concentração em Controladoria e Contabilidade pela Faculdade de Economia, Administração e Contabilidade da Universidade de São Paulo (2003). Especialista em Contabilidade Gerencial pela UFRN (1995). Especialista em Auditoria pela Universidade Federal do Rio de Janeiro/CRC-RN (1996). Bacharel em Ciências Contábeis pela Universidade Federal do Rio Grande do Norte (1992). Bacharel em Administração de Empresas pela Universidade Federal do Rio Grande do Norte (1998). Professor da UFRN desde 04/1994 nas disciplinas de Contabilidade e Orçamento Público, Auditoria Empresarial e Governamental e Métodos Quantitativos Aplicados à Contabilidade. Auditor Interno da UFRN nos períodos 1995-1999 e 2003-2007. Controller da Fundação Norteriograndense de Pesquisa e Cultura (FUNPEC) no período de 2000-2003. Atualmente é Assessor Especial da Reitora da UFRN. Coordenador do grupo de pesquisa em contabilidade e avaliação econômica-financeira de políticas públicas.

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Published

2017-05-31

Issue

Vol. 11 No. 29 (2017)

Section

Paper

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How to Cite

Amorim, K. A. F. de, Diniz, J. A., & Lima, S. C. de. (2017). THE VISION OF THE EXTERNAL CONTROL OF PUBLIC EXPENDITURE EFFICIENCY WITH FUNDAMENTAL EDUCATION. Revista De Contabilidade E Organizações, 11(29), 56-67. https://doi.org/10.11606/rco.v11i29.126312