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Performance Audit: Applying the Principle of Effectiveness in a Case Study

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  • Luiz Gilberto Monclaro Mury

Abstract

This article, based on a performance audit focused on the principle of effectiveness, aims at analyzing the impact resulting from the adoption of private textbooks for the primary school network of a municipality located in South of Brazil. For this, an assessment methodology known as difference-in-differences has been applied to data from the Brazilian Basic Education Assessment System, revealing the impact, on the municipality schools grades, for the use of textbook material other than those provided free of charge by the Federal government.

Suggested Citation

  • Luiz Gilberto Monclaro Mury, 2020. "Performance Audit: Applying the Principle of Effectiveness in a Case Study," Applied Finance and Accounting, Redfame publishing, vol. 6(1), pages 40-53, February.
    • Handle: RePEc:rfa:afajnl:v:6:y:2020:i:1:p:40-53
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    References listed on IDEAS

    as
    1. Paul J. Gertler & Sebastian Martinez & Patrick Premand & Laura B. Rawlings & Christel M. J. Vermeersch, 2016. "Impact Evaluation in Practice, Second Edition," World Bank Publications - Books, The World Bank Group, number 25030, December.
    2. Luiz G M Mury, 2018. "Performance Audits Focused on the Principle of Effectiveness: An Overview of Public Audit Agencies," Applied Finance and Accounting, Redfame publishing, vol. 4(2), pages 45-54, August.
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    More about this item

    JEL classification:

    • R00 - Urban, Rural, Regional, Real Estate, and Transportation Economics - - General - - - General
    • Z0 - Other Special Topics - - General

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