Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities

Danilo Moraes Silva Scopel

doi:doi:10.11648/j.jfa.20241203.12

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Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities

Danilo Moraes Silva Scopel^*

Published in Journal of Finance and Accounting (Volume 12, Issue 3)

Received: 26 June 2024 Accepted: 24 July 2024 Published: 30 August 2024

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Abstract

Currently, public managers have the challenge of combining intense demand for essential services for the population with limited financial resources. Due to this fact, they submit themselves to gradually seek more efficiency in decision making. The literature shows us that analysis via indicators extracted from accounting balance sheets is one of the vital mechanisms to contribute to this purpose. Thus, the research aimed to answer the following question: Are the accounting indicators, calculated through the balance sheets of the municipalities of Espírito Santo, related to the amount invested in education? Regarding the methodology, it is a bibliographic and quantitative research. To answer the research question, the following statistical methods were used: descriptive statistics, multiple linear regression and Pearson correlation. The results found indicate that some quotients used in the research, such as Budget Result Quotient (BRQ), Current Liquidity (CL) and Debt Composition (DC), showed a statistically significant relationship with the amount invested in education. Through the results, we note the importance of using accounting indicators to suggest ways that can help public managers in making a decision to invest more or not, that is, whether it is better to increase or reduce their assets and liabilities in order to increasingly improve the services provided to society, generating more efficiency and quality for its stakeholders.

Published in	Journal of Finance and Accounting (Volume 12, Issue 3)
DOI	10.11648/j.jfa.20241203.12
Page(s)	67-74
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Financial Health, Accounting Indicators, Education

References

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[6]	Caldas, O. V., Costa, C. M., & Pagliarussi, M. S. (2016). Corruption and composition of government spending: evidence from the Public Draw Inspection Program of the Office of the Comptroller General of the Union. Journal of Public Administration, 50(2), 237-264. http://dx.doi.org/10.1590/0034-7612140185
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APA Style

Scopel, D. M. S. (2024). Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities. Journal of Finance and Accounting, 12(3), 67-74. https://doi.org/10.11648/j.jfa.20241203.12

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ACS Style

Scopel, D. M. S. Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities. J. Finance Account. 2024, 12(3), 67-74. doi: 10.11648/j.jfa.20241203.12

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AMA Style

Scopel DMS. Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities. J Finance Account. 2024;12(3):67-74. doi: 10.11648/j.jfa.20241203.12

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@article{10.11648/j.jfa.20241203.12,
  author = {Danilo Moraes Silva Scopel},
  title = {Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities
},
  journal = {Journal of Finance and Accounting},
  volume = {12},
  number = {3},
  pages = {67-74},
  doi = {10.11648/j.jfa.20241203.12},
  url = {https://doi.org/10.11648/j.jfa.20241203.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20241203.12},
  abstract = {Currently, public managers have the challenge of combining intense demand for essential services for the population with limited financial resources. Due to this fact, they submit themselves to gradually seek more efficiency in decision making. The literature shows us that analysis via indicators extracted from accounting balance sheets is one of the vital mechanisms to contribute to this purpose. Thus, the research aimed to answer the following question: Are the accounting indicators, calculated through the balance sheets of the municipalities of Espírito Santo, related to the amount invested in education? Regarding the methodology, it is a bibliographic and quantitative research. To answer the research question, the following statistical methods were used: descriptive statistics, multiple linear regression and Pearson correlation. The results found indicate that some quotients used in the research, such as Budget Result Quotient (BRQ), Current Liquidity (CL) and Debt Composition (DC), showed a statistically significant relationship with the amount invested in education. Through the results, we note the importance of using accounting indicators to suggest ways that can help public managers in making a decision to invest more or not, that is, whether it is better to increase or reduce their assets and liabilities in order to increasingly improve the services provided to society, generating more efficiency and quality for its stakeholders.
},
 year = {2024}
}

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TY  - JOUR
T1  - Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities

AU  - Danilo Moraes Silva Scopel
Y1  - 2024/08/30
PY  - 2024
N1  - https://doi.org/10.11648/j.jfa.20241203.12
DO  - 10.11648/j.jfa.20241203.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 67
EP  - 74
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20241203.12
AB  - Currently, public managers have the challenge of combining intense demand for essential services for the population with limited financial resources. Due to this fact, they submit themselves to gradually seek more efficiency in decision making. The literature shows us that analysis via indicators extracted from accounting balance sheets is one of the vital mechanisms to contribute to this purpose. Thus, the research aimed to answer the following question: Are the accounting indicators, calculated through the balance sheets of the municipalities of Espírito Santo, related to the amount invested in education? Regarding the methodology, it is a bibliographic and quantitative research. To answer the research question, the following statistical methods were used: descriptive statistics, multiple linear regression and Pearson correlation. The results found indicate that some quotients used in the research, such as Budget Result Quotient (BRQ), Current Liquidity (CL) and Debt Composition (DC), showed a statistically significant relationship with the amount invested in education. Through the results, we note the importance of using accounting indicators to suggest ways that can help public managers in making a decision to invest more or not, that is, whether it is better to increase or reduce their assets and liabilities in order to increasingly improve the services provided to society, generating more efficiency and quality for its stakeholders.

VL  - 12
IS  - 3
ER  -

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Author Information

Danilo Moraes Silva Scopel

Administration Departament, Fucape Business School, Vitória, Brasil

Contact Email

http://orcid.org/0000-0002-9570-4814

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Plain Text BibTeX RIS

APA Style

Scopel, D. M. S. (2024). Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities. Journal of Finance and Accounting, 12(3), 67-74. https://doi.org/10.11648/j.jfa.20241203.12

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ACS Style

Scopel, D. M. S. Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities. J. Finance Account. 2024, 12(3), 67-74. doi: 10.11648/j.jfa.20241203.12

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AMA Style

Scopel DMS. Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities. J Finance Account. 2024;12(3):67-74. doi: 10.11648/j.jfa.20241203.12

Copy | Download

@article{10.11648/j.jfa.20241203.12,
  author = {Danilo Moraes Silva Scopel},
  title = {Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities
},
  journal = {Journal of Finance and Accounting},
  volume = {12},
  number = {3},
  pages = {67-74},
  doi = {10.11648/j.jfa.20241203.12},
  url = {https://doi.org/10.11648/j.jfa.20241203.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jfa.20241203.12},
  abstract = {Currently, public managers have the challenge of combining intense demand for essential services for the population with limited financial resources. Due to this fact, they submit themselves to gradually seek more efficiency in decision making. The literature shows us that analysis via indicators extracted from accounting balance sheets is one of the vital mechanisms to contribute to this purpose. Thus, the research aimed to answer the following question: Are the accounting indicators, calculated through the balance sheets of the municipalities of Espírito Santo, related to the amount invested in education? Regarding the methodology, it is a bibliographic and quantitative research. To answer the research question, the following statistical methods were used: descriptive statistics, multiple linear regression and Pearson correlation. The results found indicate that some quotients used in the research, such as Budget Result Quotient (BRQ), Current Liquidity (CL) and Debt Composition (DC), showed a statistically significant relationship with the amount invested in education. Through the results, we note the importance of using accounting indicators to suggest ways that can help public managers in making a decision to invest more or not, that is, whether it is better to increase or reduce their assets and liabilities in order to increasingly improve the services provided to society, generating more efficiency and quality for its stakeholders.
},
 year = {2024}
}

Copy | Download

TY  - JOUR
T1  - Education Expenses and Their Relationships with the Accounting Indicators of Capixabas Municipalities

AU  - Danilo Moraes Silva Scopel
Y1  - 2024/08/30
PY  - 2024
N1  - https://doi.org/10.11648/j.jfa.20241203.12
DO  - 10.11648/j.jfa.20241203.12
T2  - Journal of Finance and Accounting
JF  - Journal of Finance and Accounting
JO  - Journal of Finance and Accounting
SP  - 67
EP  - 74
PB  - Science Publishing Group
SN  - 2330-7323
UR  - https://doi.org/10.11648/j.jfa.20241203.12
AB  - Currently, public managers have the challenge of combining intense demand for essential services for the population with limited financial resources. Due to this fact, they submit themselves to gradually seek more efficiency in decision making. The literature shows us that analysis via indicators extracted from accounting balance sheets is one of the vital mechanisms to contribute to this purpose. Thus, the research aimed to answer the following question: Are the accounting indicators, calculated through the balance sheets of the municipalities of Espírito Santo, related to the amount invested in education? Regarding the methodology, it is a bibliographic and quantitative research. To answer the research question, the following statistical methods were used: descriptive statistics, multiple linear regression and Pearson correlation. The results found indicate that some quotients used in the research, such as Budget Result Quotient (BRQ), Current Liquidity (CL) and Debt Composition (DC), showed a statistically significant relationship with the amount invested in education. Through the results, we note the importance of using accounting indicators to suggest ways that can help public managers in making a decision to invest more or not, that is, whether it is better to increase or reduce their assets and liabilities in order to increasingly improve the services provided to society, generating more efficiency and quality for its stakeholders.

VL  - 12
IS  - 3
ER  -

Copy | Download