Banca de QUALIFICAÇÃO: LEVY RUANDERSON FERREIRA DA SILVA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : LEVY RUANDERSON FERREIRA DA SILVA
DATE: 14/03/2023
TIME: 14:00
LOCAL: Google Meet
TITLE:

EFFECTS OF FINANCIAL CONDITION ON THE EFFICIENCY OF HEALTH AND EDUCATION SERVICES IN LARGE BRAZILIAN MUNICIPALITIES


KEY WORDS:

Financial Condition; Public Service; Health Efficiency; Efficiency with Education.


PAGES: 70
BIG AREA: Ciências Sociais Aplicadas
AREA: Administração
SUBÁREA: Ciências Contábeis
SUMMARY:

This study aims to analyze the relationship between the financial condition and the efficiency of service levels in the health and education sectors of large Brazilian municipalities. Based on the financial condition theory, empirical-analytical research was carried out with the 250 largest Brazilian municipalities for the period between 2011 and 2019. To measure the efficiency of service levels based on data envelopment analysis, with the Dynamic Slack version Based Model, health and education indicators were used in the first stage and the explanatory variables of the financial condition in the 2nd stage of the research. Data were collected from the DATASUS, SICONFI, IBGE/SIDRA and INEP databases. The preliminary results of the descriptive analysis show that there are structural discrepancies between cities with health and education. In addition, the financial condition indicators are considered homogeneous in the way they are applied, however, the degree of indebtedness showed strong distortions, which indicates that there may be municipalities with low fiscal autonomy to comply with their obligations. The contribution of this research is seen in the strengthening of the national literature on the financial condition, the users of accounting information (public managers) and society. This project also seeks to fill the gap on the financial condition of local governments, in terms of cash, budgetary and long-term solvency and the efficiency of public services in health and education.


COMMITTEE MEMBERS:
Interno - 3220688 - ALEXANDRO BARBOSA
Externo à Instituição - JOSEDILTON ALVES DINIZ - UFPB
Presidente - 1149555 - SEVERINO CESARIO DE LIMA
Notícia cadastrada em: 23/02/2023 11:03
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