Public Accounting and Educational Policies: Transparency and Evaluation of the Effectiveness of Education Financing in Brazil

Abstract

Public accounting is an essential instrument for monitoring the financing of educational policies in Brazil, as it records, discloses, and analyzes the allocation of public resources for education. This study aims to analyze how public accounting contributes to fiscal transparency and to the evaluation of the effectiveness of educational public policies. It is a qualitative, bibliographic, and documentary research based on current legislation, official reports, and specialized literature on education financing and public management. The results highlight significant advances in educational transparency, especially after the consolidation of the Fiscal Responsibility Law, the Access to Information Law, and the new FUNDEB. However, challenges remain regarding the integration between accounting data and educational performance indicators. It is concluded that public accounting can contribute more effectively to educational quality when integrated with performance indicators and used as a strategic management tool.