2025-06-252025-06-252024https://repositorio.ifal.edu.br/handle/123456789/998This study investigated the existence of a relationship between municipal spending on early childhood education and the Municipal Management Effectiveness Index (IEGM) with the quality of basic education in Brazil. The quality of education was measured based on IDEB scores. The types of spending on early childhood education were obtained from the Public Budget Information System in Education (SIOPE), considering the spending per student in early childhood education (nurseries and preschools). The efficiency of municipal management was measured using the IEGM. The research is quantitative, and 55,700 observations were collected in a longitudinal dataset from 2012 to 2021. The econometric models were estimated using Multiple Linear Regression, Quantile Regression, and panel data. The results indicate an association between efficient management and quality of education, suggesting that management practices should be expanded and strengthened in municipalities. On the other hand, higher spending per student in nurseries and preschools is not associated with better educational quality, suggesting that simply increasing financial resources is not sufficient for better educational performance. It was also found that although municipalities spend above the 25% minimum threshold defined by the Federal Constitution on education, the association with IDEB scores remains negative, supporting the idea that education should be considered from a perspective beyond just financial aspects. The research contributes to the debate on improving educational quality and efficiency in resource allocation, expanding the understanding of the factors determining educational quality.ptIDEBSIOPEGestão eficienteAlocação de recursosQualidade do ensinoDissertaçãoCIENCIAS HUMANAS::EDUCACAO