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Emphasizing the context of New Public Management (NPM) and accountability, this study sought to identify the local governments that showed the best and worst technical efficiency levels in the use of public resources in education, in order to use them as a benchmark for the practice of accountability, being that, of efficient municipalities should be checked the management practices that have led to success and on the other hand, regarding inefficient, understand the reasons of failure and to check the possibility of accountability. The study is conducted from the perspective of Data Envelopment Analysis (DEA), to verify the efficiency of the selected local governments in significant random sample to 95%, observed for eight years, grouped in four biennial. According to the DEA-BCC, only 5% of local governments are technically efficient, 14% are classified as weak inefficiency, most local governments, 65%, are classified as moderately inefficient and 16% are highly inefficient. The results indicate the need for more investments in Brazilian public education, however the management of such resources should consider contingency local factors, especially those related to the context of economic and social inequalities which affect the school management. As a contribution, the empirical results show that the low level of efficiency detected demonstrate the need to improve management. Therefore, it is essential to change public policy and select strategies to achieve goals previously measured, reinforcing the critical role of accounting and accountability.
