@article{wojarska2024efficiency,
  title = {Efficiency of Education Financing in Rural Polish Communes},
  author = {Magdalena Wojarska},
  year = 2024,
  url = {https://ibimapublishing.com/articles/JEERBE/2024/981847/},
  journal = {Journal of Eastern Europe Research in Business and Economics},
  volume = 2024,
  pages = 11,
  doi = 10.5171/2024.981847,
  abstract = {Financing education is a primary responsibility of local government units in Poland. Rural communes often struggle with limited financial resources, which negatively affects the quality of educational infrastructure and the availability of teachers and, in the long run, translates into the quality of human capital in these areas. For this reason, analysing the efficiency of budget expenditure should be a fundamental tool for rationalising public finance management in each local government. The study aimed to assess the efficiency of rural municipalities' expenditures on educational tasks and create a typology of communes related to this issue. The efficiency was estimated using the classic input-oriented DEA model, while the k-means method was used to determine the types of rural communes, dividing them into separate subsets of different sizes. The calculations show that the average value of the efficiency index from 2012 to 2022 was 0.81. The set of units efficient in each year included only six local governments (group 0). In the subsequent groups, the average values of the efficiency coefficients were as follows: 0.92 in group 1, 0.85 in group 2, 0.82 in group 3, 0.76 in group 4, and 0.66 in group 5. Further research should focus on the determinants of the efficiency of rural communes' expenditure on educational tasks to identify best practices and develop effective strategies for optimizing the allocation of funds. It is worth paying attention to issues like local government investment policy, demographic processes, and government decisions.},
  keywords = {Efficiency, Rural Municipalities, DEA, Education},
  note = Article ID: 981847
}