Financial management autonomy in brazilian public schools 2

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PONTIFICIA UNIVERSIDADE CATÓLICA DE SÃO PAULO – PUC
FACULDADE DE ECONOMIA E ADMINISTRAÇÃO - FEA
PROGRAMA DE ESTUDOS PÓS-GRADUADOS EM MINISTRAÇÃO
MESTRADO EM ADMINISTRAÇÃO
CIRINEU JOSÉ DA COSTA
FINANCIAL AUTONOMY IN BRAZILIAN PUBLIC SCHOOLS
MASTER'S DEGREE IN BUSINESS ADMINISTRATION
São Paulo
2012

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PONTIFICIA UNIVERSIDADE CATÓLICA DE SÃO PAULO – PUC
FACULDADE DE ECONOMIA E ADMINISTRAÇÃO - FEA
PROGRAMA DE ESTUDOS PÓS-GRADUADOS EM ADMINISTRAÇÃO
MESTRADO EM ADMINISTRAÇÃO
CIRINEU JOSÉ DA COSTA
FINANCIAL AUTONOMY IN BRAZILIAN PUBLIC SCHOOLS
Entitled Dissertation submitted to Pontifical
Catholic University of São Paulo as a partial
requirement for obtaining the title of Master
in Business Administration under the
guidance of Professor Dr Ladislau Dawbor.
São Paulo
2012

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APPROVAL SHEET
REVIEW BOARD:
_________________________________________
_________________________________________
_________________________________________

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Dedication
To my wife CLEUZA for your encouragement, support and affection, without whom this
work would have been impossible.

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"We are always thinking about how to leave a better planet for our children. When we will
think about how to leave better kids for our planet? "
I thank the Teachers Onésino, Arnaldo, Hoyos, Sylmara, Odálio and Trevisan for the
knowledge transmitted and for experiences exchanges and in particular the understanding,
dedication and solidarity of my Advisor, Prof. Dr. Ladislau Dawbor.

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ABSTRACT
The Brazilian public schools experience a critical deterioration stage of its physical
facilities and pedagogical equipment. The centralized management that exist currently
hampers a ready solution for small problems that accrue becoming major structural problems
that directly and indirectly impact in the student’s pedagogical development.
The community participation in school defense is old, although it’s very limited.
Currently School Units don’t have financial management autonomy and the little money that
they receive is passed to the APM- School parents and teachers association who is a non-
profit legal entity, unlinked to the school and not embodies the School Unit. The APM is an
instrument used by the legislature to fulfill that prescribes the LDB, Brazilian Federal law for
education guidelines and bases about democratic management at public schools. The problem
is that APM, instead of making the social control of the School Unit, manage their resources
and thereby lost his exemption to supervise the administrative acts, since it is also a
practitioner of these same acts. Although cited in many works, the issue of school units
"autonomy", to be obtained as a result of actions outlined during the planning moments can be
considered as a strong absence. Our research looks for alternatives ways for schools financial
resources management that improve results in terms of expertise, general culture, social
training and at the same time enable to Public Manager and team, responsible for school
direction, a fast, efficient and accurate tool for action.
Key Words: public schools, centralized management, community, autonomy, financial
management.

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SUMMARY
I NTRODUCTION 8
1 THEORETICAL IMPLEMENTATION 14
1.1. The General Administration 14
1.2 The Public Administration 33
1.3 The Public Administration in schools 34
2. THE SCHOOL’S MANAGEMENT AND BRAZILIAN LEGISLATION 37
2.1 The management of School Units (overview) 37
2.2 The management of School Units in Brazil (historical overview) 38
2.3 The management versus constitutional devices 39
2.4 The management versus LDB-Law of Guidelines and Bases of education 44
2.5 The Management Versus PNE-National Education Plan 46
2.6 Legislation’s Attributes on educational policy 47
3. SCHOOL MANAGEMENT MODELS 49
3.1. Eurydice Network in Europe 49
3.2. Schools in Isr ael 59
3.3 Schools in Nicaragua 61
3.4 Public and private investments in education 62
4 PROPOSAL FOR AN AUTONOMOUS FINANCIAL MANAGEMENT
IN SCHOOLS
62
4.1 General characteristics of the proposal 62
4.2 Particular characteristics of the proposal 66
4.3 Advantages of the proposal 78
4.4 Possible conflict points 81
4.5 Minimum legal suitability for proposal deployment 81
4.6 Autonomous schools: examples and data 87
4.7 Project for proposal deployment 96
FINAL CONSIDERATIONS 103
BIBLIOGRAPHICAL REFERENCES 107

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INTRODUCTION
I believe that any work can be unlinked from life experience and its influences and
circumstances. As public administrator for more than 30 years I had the opportunity to try
different functions and positions into Federal Government in several States and Cities of our
country.
I met schools units with which, due to my functions, I had cooperation and collaboration
relationships and could assess the difficulties faced by schools directors to develop their
activities and offer to the community a quality work.
The Government effort to disseminate schools named today as “elementary school” was hard.
The slots deficit was too large and there was an exponential expansion of schools units across
the country, seeking to fulfill constitutional notes to offer school for all children.
Unfortunately this race was not accompanied by another race in order to expand and improve
teachers and public managers’ quality training (directors/guidance/coordination/supervision).
On an inverse way, we saw several IE (Education Institutes) closing doors. In these IE high
school’s students were graduated as teachers for teaching from 1st to 4th series and we lost
them, The IE were specialized in this type of training and the graduates were always
considered professionals with excellence. What is the consequence? Our country stayed with
a deficit on skilled labor for basic education. Colleges and Universities didn’t have capacity to
override the IE’s in quantity and in quality.
Aware the situation, growing the open slots number, more and more people could enter with
less qualification and competence, leading to a significant deterioration in education quality of
children in early school. With a biggest number of teachers, Cities and States government had
the same resources volume to pay for an increasing number of teachers. There was an
impoundment on salaries policy and the salaries paid to teachers don’t attract the best students
to the career. In South Korea, for example, in career choices, teaching career is first ranked
because it is the one that best pays and has better career plan. Making the choice to prioritize
education, South Korea got a leap in its economic and social development level and today
ranks among the developed countries of the United Nations.

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Our country, States and cities are too big to have central administration as they have. We need
to get out of mind of Brazilians politicians and administrators the simplistic view where the
lower echelons "must" come up with a "saucer" in hand asking for resources to develop their
activities. Centralize the resources and concentrate the power has been the prevailing
motto in our political and administrative system. We can’t just decentralize resources. When
Federal Government gives educational resources to States and cities, it seems like doing
autonomy policy but the result is not this. The lower ones (States and cities), because there is
not a tight action of federal agencies, imposition and monitoring of bodies like TCU(Federal
Accounts Court) and Public Ministry forcing them to promote the SAM- School Autonomous
Management, remake the resources centralization and School units return once again
dependent on the Educational Departments to solve their structural problems and without an
annual budget that makes possible to develop a pedagogical project and an annual work plan
benefit for the community where it operates. Meanwhile the society coexists with decaying
public schools, building structures in terrible conditions, lack of pedagogical material and
unimpressive results in external assessments.
The Brazilian public schools (early childhood education, elementary and high school)
experience a critical deterioration stage of its physical facilities and teaching equipment. The
currently administrative centralization makes hard a ready solution of small problems that
turn into large structural problems and affect directly and indirectly the pedagogical jobs with
the students. In addition, due to the continental dimensions of our country, States and Cities
themselves often have territorial areas larger than many European countries, which
complicate even more the functioning of a centralized system. So, by this way is characterized
the Situation Problem of our research.
Since a simple need for a simple repair in a discharge valve or to purchase a computer or
electronic equipment requires the School Unit Direction to seek his upper echelon, in general
the Municipal Education Secretary or Education Regional Board, in case of State schools, to
seek a solution.
The defense of community participation in school, albeit very limited, is ancient. But
embedding this participation in legislation occurred only by the adoption of the first law that
established the Guidelines and Bases for National Education (LDB), law No. 4,024,

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December 20, 1961, which, in its article 115, adopts provisions concerning the need that "[...]
school must encourage a formation of Association of Parents and Teachers (APM) ".
Currently, the State and local School Units don’t have autonomy on financial management
and the little feature that receive is in the figure of APM which is a non-profit legal entity,
unrelated to the school and not personifies the school Unit. The APM was established by law
in order to establish a community participation in school management and ended up it’s
becoming a school resources manager.
As resources are transferred to the APM, the Association manages the resources and has to
donate acquired items classified as "heritage" or "permanent material” to Municipal Education
Secretary or Regional Directors (case of State schools). APM, in most cases, becomes as
another School Director attribution that has to manage a non-profit association, whose
members often have no administrative qualification or knowledge, bringing administrative,
legal and criminal complications to School Unit Direction.
The formation of APM in School Unit goes through the need to convince moms and dads to
be disposal to carry on a voluntary and unpaid task in an association that will manage small
features that will be available to benefit school and students. Another difficult step is the
persuasion of the School Board members for participation in APM (teachers and pedagogical
team members). Established APM and complied with all legal requirements, the Association
will be able to receive the resources that can be provided by Governments.
The great difficulty is often that people in community who is willing to APM participation
doesn’t have basic knowledge to provide an efficient administration, bringing serious barriers
to efficient use of small resources.
APM was the instrument used by legislator to fulfil LDB prescriptions regarding democratic
management in public schools. The problem is that APM, instead of making a social control
of the School Unit, went on to manage resources and lost his exemption to supervise the
administrative acts, since it is also a practitioner of these same actions. Legally there's an
inconsistency, because APM, created by law to establish a social control on pedagogical and
administrative activities, come on to manage financial resources and practice administrative
acts that include heritage materials, creating a promiscuous relationship with School Unit.

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This question leads to a problem considered relevant:
 within school as relations were established between APM and School direction?
 The relations are democratic? Did they provide prospects advances for a democratic
school where decisions are taken collectively?
Analyzing the LDB we noticed in 12º article that the law prescribes that one of the tasks of
educational establishments, in addition to elaborate and execute his pedagogical proposal is to
administer its personnel, material and financial resources. Nothing has been done to enforce
what the law prescribes with regard that schools must administer their personnel, material and
financial resources, removing the APM function of financial manager and placing it in its
principal function of articulation school-family-community, creating integration processes
between school and the society that surrounds it, improving parents and guardians
participation in educational and disciplinary activities and doing a social control of
management.
The survey problem is: what school autonomous management program (GAE), already
deployed successfully, can be deployed in Brazilian public schools?
The objective is to study what GAE (autonomous management of schools) models were
successfully deployed in abroad public schools, which ones can be deployed in Brazilian
public schools and what financial autonomy level can improve quality and performance in
Brazil's public school network.
Popper said: "I have been trying to develop the thesis that the scientific method consists in a
choice of interesting problems and in criticism of our permanent and provisional attempts
experiences in solving them" (Popper, 1975) (apud Lakatos & Marconi, 1992).
Method is the form to proceed along a way. In science methods constitute the basic
instruments that order the beginning of thoughts on system, trace the ordered way that
scientist proceeds along a route to achieve an objective. (TRUJILO, 1974)
The wide approach of scientific studies can be made using the following methods: dialectical
method, inductive method, deductive method and hypothetic-deductive. The dialectical
method goes into the phenomena world through mutual action, inherent contradiction in the

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phenomenon. The inductive method starts from a particular occurrence to a general theory
law. The Deductive method starts from a general law, predicting the occurrence of particular
phenomena and the hypothetic-deductive starts from knowledge gaps perceptions, formulates
hypotheses and, by deductive inference tests phenomena occurrence. (Lakatos & Marconi,
1992)
This work sought to follow the hypothetic-deductive methodology, but can’t be characterized
only by this way, since the objective isn’t an unquestionably true deduction. The research
wants to show a distinctive pattern way where Brazilian public schools can run , possessing
an autonomy on financial management, searching a substantial pedagogical improvement,
with best places in ratings and with a new look on their current problems. This new look
involves in solving structural problems in a decentralized manner, with a stand-alone financial
management system that includes community participation in democratic management and
social control.
Hypothesis: The autonomy on financial management of public schools improves educational
performance of students.
To verify the hypothesis we held a bibliographical research on topic including books, articles,
theses, dissertations, Brazilian and international legislation concerning to specific cases in
countries which granted autonomy sometimes widest for their schools and reaped good fruits
on this attitude.
The work consists of an introduction and four chapters. In introduction there is a brief
explanation about the content and the dissertation objectives. The first chapter has the
theoretical reference and a quick review on Theories involving general Administration and in
particular on public administration and school administration.
The second chapter deals with the management of public schools and seeks to detail Brazilian
legislation on the subject. It brings an overview about federal legislation and similarities
between State and municipal laws on the subject.
The third chapter brings the autonomous management models of schools deployed in various
European countries, the model deployed in Israel and in Nicaragua. We try to show that it is

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possible autonomous management implementation in developed countries, divided countries
and poor countries.
The fourth chapter explains data on education spending in Brazil and in the world, results of
external evaluations in Brazilian public schools (IDEB) and at schools around the world
(PISA/OECD) and the proposal for a stand-alone financial management searched for
Brazilian public schools,
In Final Considerations we list the difficulties that can occur, the resistors and also the
advantages for school system when it has units working with real autonomy in financial
management.

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1 THEORETICAL FRAMEWORK
1.1. The General Administration
The knowledge stock in management, especially in public management, over the time, has
focused its content on historicist approaches, rather than in analytical and critical aspects.
Thus, fragmented perspectives, serial and discontinuous have characterized the theoretical
field. (BURRELL, 1998; REED, 1998).
Morgan (1996) presents a counterpoint and a provocation to this characteristic using
figurative expression for an organizational context rereading. He represents the organizations
such as machines, referring to the classical management theory frame and its prescriptive
directions; Morgan emphasizes organizations as living organisms that support the explanatory
models, notably that created by systems and contingency theory. He also proposes the
organizational practices knowledge coming from cultural phenomena and of political systems
observation.
Table nº 1- Burrell and Morgan Approach
Radical Transformation
SUBJECTIVITY
HUMANIST PARADIGM
RADICAL
Individualism
Existentialism
Critical Theory
STRUCTURALIST PARADIGM
RADICAL
Marxism
Russian Social theory
Conflict theory
OBJECTIVITY
INTERPRETIVE PARADIGM
Phenomenology
Hermeneutics
FUNCTIONALIST PARADIGM
Integrative Theory
Social Systems Theory
Social Action Theory
Regulation Sociology
Source: Burrell and Morgan (1982)
Table 1 above shows the approach of Burrell and Morgan’s (1982) in a simplified manner.
The conceptual framework of this rereading is systematization in fundamentals, principles and
organizational paradigms previously structured by Burrell and Morgan (1982). They feature
in a double-entry array of dominant currents thought, sorting them by subjectivity and
objectivity. Burrell and Morgan distribute the paradigms regarding regulatory processes, such

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as interpretive and functionalists’ paradigms, as transformation processes and changes, linked
to radical humanists and radical structuralism paradigms.
For these authors, the subjective approach on organizations theory meets radical humanist
paradigm interests, supported by individualistic vision, existentialist vision and critical theory.
The subjectivism contemplates also the interpretative paradigm, summarized in
phenomenology and hermeneutics. In the objective scale of sociological paradigms we have
present Marxism school, Russian social theory and conflicts theory, affect to radical
structuralism. The quadrant objective of functionalist paradigm deals on integrative theory,
social systems theory and social action theory or interactivity.
Burrell (1998) clarifies that the term paradigm has a claim to present a worldwide view, as a
classic and consensual law, to establish the object of study in business management.
However, in the view of the author, this assumption makes the paradigms exclusionary and
penalizes the analysis because it prevents a pluralistic society vision and of science itself.
The study field should not be overshadowed by limited and static concepts. Administrative
Science should be seen differently giving it by a side freedom to build administrative thought
and on the other, preventing that concepts and paradigms can be stabilized and subjected to
pressure from a scientific revolution, with described epistemological limits for its evolution,
transformation, stabilization, new questioning and change (KUM, 1982).
This elasticity did organizational theory, within Kuhn (1982) sense not manage as a normal
science, and much less as a theory in scientific revolution process. For him, a science is
normal when there is consensus and is accepted by theorists. At any given time, however, the
questions raised about accuracy or applicability of concepts lead to epistemological cuts,
triggering new beliefs about scientific facts. This movement is characteristic of scientific
revolutions.
This condition, in addition to the anxiety caused by the impact that Management does not
have a unique object of analysis or that it is not a normal science, can also enrich the debate
by attracting organizational thinkers and social scientists from various fields. An example of
this is the appropriation that organizational theory can make of Foucault’s (2004) work,
notably of the discursive regularities, built in search of knowledge archaeology.

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Reed (1998) credited to Saint-Simon the observation that values changes were leading
modern society to be organized as a counterpoint to social conflicts and political uncertainties
in late 18th century. Reed (1998) also points Saint-Simon as the first organizational theorist.
Simon saw the emergence of a social organization where each element or group, would have a
technical function and from his organization logic, occupied a place in the socio-economic
system and authority scale and developed behavior types rationally oriented. There is a belief
in existence of a logic that led society to accept and be part of an organizational model built
rationally to resolve collective conflicts.
However, there is a consensus that literature about administrative theory began to be
systematized only in early 20th century. This late development, however, can’t ignore the
existence of methods and techniques of work organization that were developed since
antiquity, as the artisan production. Despite it can’t be framed as a normal science, by Thomas
Kuhn's perspective (1982), the convergence point of the various management theorists is the
vision of Organization as an instrument for the rational division of labor.
It’s notorious that the belief about theorizing on use of rational methods of work has as
reference the studies developed by Taylor in 1911 and Fayol in 1925. Such writings are
accepted as forerunners of management thought, inaugurating, with classical or scientific
school, the organization’s science research with these foundations: science, rather than
empiricism; harmony rather than conflict; maximum incomes rather than reduced production;
employee development to increase productivity. According to Prestes Motta (2002) from
Classical School the management thinking was layered and structured according to the design
of schools, being relevant: the Human Relations School, in 20th
Decade; Behaviorism in
postwar period; structuralism and the general systems theory in the 60th
years and the
Contingency theory in 70th
years. In common, these schools demonstrate concern in
understanding the organizations’ rationality and the relationships in it maintained, in order to
make an efficient management.
These schools are regarded as markers in management theory. These models, despite still in
use, are focused on productivity increase rather than in individual’s satisfaction, and they have
been criticized and disassembled, suggesting a review of their concepts, applied until today
without distinction to public, private organizations and civil society. In Brazil Prestes Motta

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(2002) and Guerreiro Ramos (1989) devoted special attention to the review of management
literature. Their studies with nature historic-descriptive and analytical point to classification
of business schools in prescriptive, explanatory and mixed models.
The pioneers of work rationalization emerged in the early 20th century and are known as
Science Management School founders or Classical School. Prestes Motta lights the important
work of Taylor and Fayol and comments that Taylor was interested in work rationalization
methods while Fayol used a deductive logic analysis to establish the principles of good
management. The classic division of management functions in to plan, organize, coordinate,
command and control is from Fayol (PRESTES MOTTA, 2002).
A good management agent is one who carefully plan activities, organizes and coordinates the
subordinate’s work rationally and know how to command and control tasks. The
management’s primary function is to determine the best way to perform a job and, according
to Taylor, if this way is discovered and adopted, the work efficiency is maximized. To find
the ideal way to work, you must analyze the task in its different phases and study the
movements necessary for their implementation in order to simplify them and reduce them to a
minimum (apud PRESTES MOTTA, 2002).
From the assumption that there were ideal people for every kind of work Taylor determined
the standard production. This initiative intended to establish the movements and standard
times for tasks and the workers could only execute the prescribed activity with no discussion.
Using the fixed standards for production it would be possible for management select the
appropriate worker, whose training should be facilitated according to the routines
standardization. For a better efficiency, the manager would exert intense supervision over the
process. In the classical school the search of efficiency was based on the following
assumptions: (1) Division of labor to increase productivity; (2) grouping tasks into
departments, according to objectives similarity; (3) reduced number of subordinates for chiefs
and high centralization degree in decisions; (4) More tasks organization than men
organization (apud PRESTES MOTTA, 2002).
The incentive system adopted was the monetary as a result of the assumption that man was an
eminently economical one, being rational to pay more for those who give more production.
The classical or scientific management school put out of discussion the conflict problem,

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maintaining the idea that the interest harmony of would occur naturally. This school
considered management as a science with own principles, based on one hand on scientific
work experience and on the other, by logical-deductive method for activities management.
These principles were criticized by human relations school.
Based on the studies conducted by professors at National Academy of Sciences of the United
States and on experiences developed by George Elton Mayo at Western Electric Company
emerged The Human Relations’ School. The studies and experiences brought to Management
discussion about moral, satisfaction and productivity, which have been expanded and well-
publicized during the economic crisis that shook the world in 30Th
decade (PRESTES MOTTA,
2002).
This school has applied the concept of primary or informal group (consisting of a small
number of people who communicate with each other directly and frequently) already existing
in sociology, applying it to management field. The conceptual pillars adopted were developed
from three basic premises: (1) consider person as a social being, the homo social; (2)
recognize the existence of informal groups in organizations and (3) understand the change in
the satisfaction level with the participation in decision-making processes.
The main features of the model were: the man cannot be reduced to simple and mechanistic
schemes; the humans are conditioned by social system and biological demands order; all
people have needs of security, affection, social approval, prestige and self-realization.
The motivation was seen as an instrument capable to make the man work to achieve the
formal organization objectives, developing psychological and social incentives types to
improve productivity. Among the incentives, the participation in business decisions was
recommended with restrictions and should vary according to the situation and with the
standard adopted by administrative leadership. Effective leadership, in this case, made
possible to subordinate to opine on his own work, contributing to his improvement. The
worker should be subject to a system control oriented by results and on a heavy supervision.
The Human Relations School, as well as Classical School put out of discussion, probably as
function of prescriptive approach, the conflict problem, maintaining the idea that interests
harmony could be preserved by management using comprehensive and therapeutic attitude,

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able to eliminate individual ducts. The Human Relations School placed the company's
operation in background. It’s research had as object the informal organization mapping,
understood as a set of social relations not provided in regulations and organization charts.
This approach objective was no reduce the human behavior to a set of mechanical and
automatic reactions, contrasting with basic principles of Classical School. Human Relations
school,
The Behaviorism, stimulated by Human Relations school approach, strengthened opposition
to the Classical School. This new conception of administrative theory had an important
contribution of Herbert Simon, with the publication “Administrative Behavior”, in 1947.
Persons’ behavioral aspects in organizations are the central concerns of behaviorist approach,
especially the motivation for compliance with formal rules and regulations. A special
attention was given to adaptability aspect of which one to management environment, as well
as the elements which could input conditions to management making decision processes.
When formal relations had priority, the simplified way of view of "economic man" was
abandoned and replaced by a “management man”. Compliance with rules and regulations by
people was, among a lot of main factors, due to acceptance of hierarchical authority, exercised
by a designated superior, since his orders to subordinates followed these types of authority:
(1) by trust: people accept orders from one who they trust based on his previous performance
or on his general reputation; (2) by identification: people admit authority from a person who
they feel professional, social or affective identity; (3) by sanctions: people can follow on the
boss based on rewards or for fear punishment; (4) by legitimation: people obey because they
feel they must do following imposed rules.
The Behaviorist School admitted certain level of conflicts between organizational and
individual needs. The conflicts of interest were considered possible and negotiable, being
overcome by integration of individual needs to organizational needs. Behaviorism recognized
the importance of informal organization within the companies. The Organization was seen as
a rational cooperative system or a planned system of collaborative efforts where each
participant had a defined role to play, as well as duties and tasks to perform. The behaviorists
have included in their perspective the needs of monetary incentives and psycho-social rewards
for a best performance of management man (PRESTES MOTTA, 2002).

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The structuralist line has its starting point around 1961, ballasted on an explanatory and
analytical approach, and considered management problems as a part of total organizational
phenomena. Although the structuralist ruptures to human relations school thought, its focus
was returning to some humanism assumptions of Classical School (GUERREIRO RAMOS, 1989;
PRESTES MOTTA, 2002).
The structuralist adopted the conception of human nature as an organizational man, motivated
by monetary and psychosocial incentives. Conceiving the human nature as functional,
structuralist school believed that modern and industrialized society would require people
whose personality presents traces of flexibility, resistance to frustration, postponing rewards
capacity and permanent desire for achievement. The structuralist understood the conflict
between groups as a fundamental social process, considered inevitable and often desirable.
Structuralism reinforces the concept of organization as social units intentionally constructed,
with explicit objectives and compelled by mechanisms that aim to ensure activities efficiency.
For Etzioni (1972), organizations are characterized by: (1) intentional planning for labor
power and responsibilities divisions; (2) existence of centers of power to control efforts and
programmed objectives achievement; (3) structure reorganization for appropriateness to
objectives and efficiency increasing; (4) persons replacement based on tasks.
Considering organizations as programmed instruments, Etzioni (1972) argues that the
spontaneous or traditional arrangements, as the tribes, the ethnic groups, groups of friends and
families, cannot be considered as organizations. They are social structures or social
organizations and should not be confused with planned and structured units to achieve
predetermined objectives. In structuralist conception the organization was seen as a closed
social system, deliberately constructed, maintaining permanent exchange with the constituent
parts of its internal environment, valuing relationships between different organizational,
departmental and personal segments, both formal and informal. While criticizing the current
management thought, the structuralism, emerging after World War II, marked the acceptance
of the existence of external factors that influence organizational life, opening a small crack to
systemic perception of organizations.
The German biologist Ludwig Von Bertalanffy conceived in the mid of 1950 the open
systems theory and was, according to Reed (1998), incorporated into the management studies

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in an attempt to explain that certain external situations are just out of control and may threaten
organizations survival. According to the author, for systemic approach formulation were
important researches made in English coal mines and Indian textile industry by E. L. Trist and
A. K. Rice (REED, 1998). The basic assumption of this model was to consider the
Organization as an open system, receiving inputs from ambient, that is, importing energy and
processing inputs, to turn them into products and return them to the ambient as energy
exports, repeating the events cycle. The systemic approach established the importance of
considering the ambient as determinant for Organization efficiency, as well as management
practices in the efficiency pursuit, because organizational structure should also be in harmony
with ambient. The adaptation to ambient is as the most important feature of systemic
approach, recognizing that businesses survival depends on its constant adequacy to
institutional environment, because ambient is changeable and unpredictable.
In the systemic approach, organization was understood as a social and interactive system,
which seeks for balance with external environment dynamics. In this context, the human
conception that was adopted was of functional man, active in a structure threatened by
external and uncontrollable variables and pervading the atmosphere of uncertainty. The
general theory of systems, as well as structuralism and behaviorism, treated the psychosocial
and economic rewards as fundamental incentives for the work. In this particular, the systemic
approach was interpreted as structural-functionalist (REED, 1998), predominantly in
organizational theory from 1950 to 1970 years. As an open system, organizations should have
two subsystems: the technical and the social.
The technical subsystem is composed of abstract and physical resources that support the
structural elements of organization as: objectives, labor division, technology, facilities,
scaling of tasks and procedures definition.
The social subsystem, on the other hand, expresses the ones and groups behavior and
manifests itself in formal and informal relationships, culture, climate, attitudes and
motivation. In synthesis, the systemic organizations thinkers highlighted the importance of
understanding the exercised parts, norms and values, key components of a social system.
The organization should be distinguished, however, from other social systems by its high
level planning and control, even recognizing that, as open systems, organizations are

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influenced by variables of external and internal environments, by individual personality and
by maintained interpersonal relations. This approach thought management proceedings
without regard to policy aspects. There was a belief that an effective organizational design
would be sufficient to homogenize values, integrate objectives and control possible
deformations between individual needs and organizational interests (MORGAN, 1996).
Using contingency theory we can observe organization by systemic point of view. Due to the
large number of contributions to the multidisciplinary development of this theory, some
scholars decided to focus its research efforts only in greatest impact variables on
organizational design. The management structure was the selected variable, with emphasis on
the function mechanisms of company. The clipping in structure and functioning was named
contingency approach, derived from systemic amplitude. The systematization of a new theory
was originated in studies conducted by Joan Woodward who, from 1953, studied about 100
British industrial companies (REED, 1998).
Woodward concluded that the classical organization principles, with separation between
purposes organs and media organs, based on written communications and structured
command chain, were applicable only to companies that use mass production technology or
on large scale production. In other entities, where production was a continuous process or
order by order, such principles were not valid, on the contrary, these companies had more
verbal communication than written and no separation between consulting and line structure.
In many companies production managers played simultaneously consulting functions and
operational control was further reduced. It was showed that differences in production
technology provide specific models of organizational structures. In other words, technology
became determinant variable of structure and organizational behavior. Although there are
contrary opinions to conclusions reached by J. Woodward, his research continues to be a
watershed in organizations theory field (apud REED, 1998).
Alfred DuPont Chandler published in 1962, the result of his bibliographical analysis, covering
dozens of American companies, during a century. He said that the organizational structure
depends on the strategy adopted by company, that is, the guidelines adopted to get growth or
diversification. He showed that the centralized functional structure had been replaced in many
companies by the decentralized structure, better suited to an unstable environment and to a
more dynamic or more varied business strategy. The structure should adapt in accordance

23
with limitations and momentary circumstances of external environment, such as economic
recession, loss or growth of markets and oil energy crisis (apud REED, 1998).
The contingency approach watchword became as a permanent adaptation of organizational
design to environmental conditions to which organization depends on. This theory
development was strengthened by research’s results conducted by Burns and Stalker (REED,
1998) when they examined 20 English industries managerial styles. They realized that there
was a correlation between certain environmental factors such as technological and market
changes and organizational structure. They found that a greater or lesser degree of uncertainty
or doubt about environment carried to adoption of a more or less formal model of
organizational structure. By this way there were identified two divergent systems of
organizational model, called by Bums and Stalker as mechanistic and organic (REED, 1998).
The organic model resulted from adaptation to environment unstable conditions and
highlighted by presenting flexible organizational structures, decentralized decision process,
continuous changes and tasks resets due to need of individual activity interaction with
company tasks. This model emphasized lateral communications. On the other hand, the
mechanistic model was better to stable environmental conditions, that is, to those who had
low level of uncertainty. This drawing was characterized by greater rigidity in authority
hierarchy, great emphasis on written procedures with rules and norms and centralization to
take high decisions, with predominance of communications from top to bottom, from the boss
to subordinate. In summary, mechanistic model, less flexible, was structured on the principles
and standards recommended by the classical theory, whereas the organic model was supported
by humanistic principles from behavior movement from human relations school.
In a way to clarify convergences and divergences between different schools that make up
traditional approach on theory of organizations, Aktouf (1996) concluded that all the chains
are still guided by Classical School presuppositions, tuned by Fayol coordinates, in 1916,
referring to plan, organize, direct and control. What changes, among them, is just the
analysis focus. So, moving the analysis from labor division to tasks specialization, the power
structures and hierarchy are not abandoned. Similarly, by introducing new mechanisms to
correlate objective and organizational structure, management scholars still think about how to
transform relationships in scientific acts, to specialize the work and transform persons to
machines.

24
We can't ignore even today that traditional approach on organizational theory has been
encapsulated in Ford organization concept, conceived in post-war years. Fordism is
characterized by durable consumer goods mass production in large corporations. Taylor
model conserves the rigidity of work and working methods based on rigorous planning
systems, direct supervision and production control.
From 70th
years (CLEGG and HARDY, 1998), the organizational studies have been fed by
spread of bibliographies that systematize theoretical production and shows it as a critical
perspective (Critical Studies in Business Administration-ECA) and not only as historical and
descriptive. Davel and Alcadipani (2003) point out that Critical Studies in Business
Administration are not common in Brazil and, despite precursor spirit of Guerreiro Ramos
(1996) and Bertero, Caldas and Wood Jr. (2005) contribution, the specific Brazilian literature
still prioritizes functionalists and positivists approaches, perpetuating ideals and rationales
organizational models, as well as their domination, control and inequality components.
The Critical Studies contributed to shake traditional approaches of analysis and management.
They have been consolidated in the years 1990, when Anglo-Saxon theorists began to
introduce subjective variables to understand organizational issues (CLEGG and HARDY, 1998).
This discipline development, in late 20th century, came to allow reflection and questioning
about idealization degree inside organizations. The studies emphasize the factors that interfere
with or prevent individuals’ autonomy and responsibility, without concern to causes or effects
generalization in organizational problems. These facts are observed from management
practices, as well as from theories and temporary discourses which shape the daily life and
organizational praxis.
According to Fournier and Grey (2000), Alvesson and Willmott (1992) and Davel and
Alcadipani (2003), not all forms of organizational criticism can be considered ECA. The
parameters that identify and delimit ECA are: (1) promulgation of a denaturalized
management vision, (2) unlinked intentions of performances and (3) an ideal of emancipation.
By management denaturalized vision organizations are treated as abstract and mobile ones,
whose existence is tied to historical context and to power relations that support the
organizational reality. Organizations are seen as a socio-historical construct and not as a

25
natural, scientific and rational artifact. For ECA organizations are choices products that may
be temporary, becoming possible and essential to know how they are formed, consolidated
and transformed inside and outside (DAVEL and ALCADIPANI, 2003).
The parameter unlinked intent of performances gives emphasis to the separation between
intention and performance. There is no concern between cost and benefit relationship,
measured by functionalists and positivists theories in function of desire that few inputs
generate large and profitable outputs. Guerreiro Ramos (1989) has critical writings about the
character of commercial organizations who value the means in function of objectives for
generating profit and economic return. ECA does not think about economic performance, but
underscore the human importance and the need to promote people emancipation of
organizational oppression’s systems.
The parameter an ideal of emancipation treated by Davel and Alcadipani (2003), turns to the
stimulus to people participation in organization making-decision processes. The objective is
to raise corporate members to importance of participation to get autonomy, individual and
collective responsibility expansion. Autonomy allows judgments production and the vision of
oppression systems within the organizations. From this consciousness results change
processes, where workers achieve daily emancipation and responsibility, according to the own
organizational practice.
Critical Studies Theory bets that is in organization every day the possibility of effective
changes and transformation of oppression models, domination and exclusion that prevent
persons’ individual and collective development. Critical Studies Theory stimulates
participation and democratization processes for development of capacity for personals
reflection and empowerment. The critical studies seek to introduce in contemporary
organizations mechanisms that make people more independent and less vulnerable to
domination and oppression processes by subordination.
The contributions of the critical studies walk towards the review necessary to give visibility to
aspects not dealt with in boundaries that delineate the organizational studies disseminated
throughout the 20th century. The understanding of organizations moves from concerns with
structures alignment to internal and external environments and declares that people's
aspirations are not necessarily linked to business objectives.

26
The critical studies highlight human pain arising from frustrations and soul imprisonment in
the organizational context perversity, inhibiting individual emancipation (ENRIQUEZ, 1997).
Burrell's (1998) and Morgan’s (1996) works contemplate the paradigms that support Critical
Studies, especially in approaches on structuralism and radical humanism. The radical
structuralism results of criticism on totalitarian contemporary societies that result in
contradictions and socio-economic crises stimulating, in the long time, violent
transformations in society. For radical structuralism, capitalism is a new social organization
and production form marked by person’s oppression, repression and enslavement forms.
Interests of people who hold power and those that don’t hold are considered irreconcilable,
being expected social transformations through violent confrontation, which installs another
kind of totalitarianism.
The radical humanist paradigm presents an organizations’ subjective approach. It looks
human nature as volunteer, with autonomy to exercise free will, supported by no realistic
normative systems. It believes in power balance and in society commitment with social
systems cohesion, solidarity, reciprocity, cooperation and integration, as forms of
transcendence of social world limitations. Radical humanists believe that persons may create
and transform the society where they live by self-consciousness and that development
depends on conflicts solution between natural and social world. In this approach, standards
and values need to be internalized in interactive processes to overcome communication
distortions, underlying the work, considered dominant form of social action in industrialized
capitalist society. (HABERMAS, 1999)
The epistemological base, i.e. the knowledge stock used in critical studies has references in
modernist tradition of authors of Frankfurt School. It’s based also on the post-analytic
dimensions and in discussions pegged on ferocious indignation caused by social exclusion,
based on indifference to minority groups and their consequent difficulties in accessing
economic and social development opportunities and citizen rights. Critical theory is
referenced in enlightenment dialectic of Adorno and Horkheimer (1985) and has been used in
investigation of impacts of culture’s commercialization and industrialization. The critical
theory development, especially the incorporation of Habermas’ (1999) communicative action
allowed the deepening of these issues. The post analytical epistemological base references the
post-structuralist and post-modernist thought currents.

27
Post moderns advocate review idea of production’s social relations based on a wide research
that must be empirical and interdisciplinary, integrating disciplines historical materialist
content with political philosophy. According to Honneth (1991) postmodernism precursors
believed that methodological relation between history1s philosophy and the interdisciplinary
research would be the instrument to investigation of conflict between productive forces and
production’s relations. Interdisciplinary would allow us to understand the irrationality that
prevents social classes to realize its passivity against real dominant interests. Such interests,
as cysts of dominant capitalist system produce submissive people, molded in structures that
form person’s character, regulating his perception to prevent social integration.
The society functionalist structure is dominated by production interests. To counterbalance
this epistemology, the scholars point out the need for empirical studies for promotion of social
integration, achieved by political communication practice of collectivized groups and
organisms. On other hand, the argument sequence announces that a new social order firms in
society commitments, with its representative institutions, formed with different groups.
Post-structuralism admits that the agreements for the maintenance of social order are sets of
groups that, at moments, stand to stop the force power and co-optation. The legitimacy of
social order is destroyed in the extent that there is no consensus among groups but rather a
submission process and subjection to power. The domination is, in resume, the predominance
of a totalitarian order, which may be replaced by another totalitarian order that would be the
result of a game between groups with different interests. Post-structuralist and postmodernist
despite using a different language make a borderless questioning on domination system,
without showing, however, alternatives to the model. This proposals lack and the fact that
they focus their arguments on functionalism critique show the fragility of post analytical
critical and its exponents, consisting of a closed group of thinkers and researchers.
(HONNETH,1991).
Walter Benjamin is a pioneer of post analytical critical. He contributed to post-functionalist
and post-structuralist discussion bringing to determinist structuralism scene his perception
about mass culture effects in society. On epistemological base of post-modernity the speeches
are based in a differentiated way to look the world starting from its values deconstruction.
Lyotard (1986) is considered a new thought craftsman and its main contribution is explain the

28
decay of beliefs in generalized truth idea and modern science nature, impacted by
technological changes on his own know. The author conceptualizes the postmodern as the
transformations set that occurred to found the post-industrial society. The most significant
changes are observed in new cultural production modes and its massification, affecting moral
values and consolidated behaviors, denuding the concepts acceptance crisis such as reason
and subjects of rights.
Postmodern clutters the axiom of the illuminist and shows that without prosperity there is no
knowledge. Prosperity is information abundance and science is placed as organizer, storer and
information distributor and no more as an unit of production and knowledge. The intrepid
post-modern process has on architecture, stricto sensu, the discursive narrative orientation.
The architecture and its physical and materials elements are treat as phenomenon that creates,
restricts, formats, adapts, destroys and reassembles spaces. In this sense, the deconstruction
turns on what already exists, to the built, the old, the ancient, the familiar. The space to be
demolished is immaterial, because relationships affects to organizations, including the
corporates ones, are seated in subjectivities. Its pillars are permanently in mutation process,
like the thousand plateaus of Deleuze and Guattari (1995), fixed in unstable materials in black
holes, like geological bodies without organs. The postmodern thought treats with irony and
incredibility the values of modern society, originating in illuminist, as the spirit’s dialectic,
the hermeneutics of sense, the man’s emancipation, the universal justice, the consensus rules
and the development of prosperity.
Finally, the epistemological basis for feminist and egalitarian studies is condensed in theories
that identify women oppression in organizations. Although gender questions make us think
about male domination process, the deepening of subject has revealed a variety of positions
and claims that pass through historical revision of women historic paper in society. The
bridge to this crossing is diffuse and with several claims, as the post-modern that looks for
women's equitable treatment, with respect to physical and mental differences between the
sexes.
Despite the gender issues discourses are treated in critical theory, it is undeniable that the
trajectory of feminist studies and femininity is driven by modernist and illuminist values,
notably those who are placed in the reason wake of emancipation. Calás and Smircich (1998)
present an interesting literature review on the subject and realize that the gender inequality

29
focus is differentiated depending on issues framing, revealing that epistemological basis of
feminist and egalitarian studies already has an extensive and representative vocabulary. The
knowledge volume in business management has favored the study of innovativeness fairly
consistent with modern society, the so called “focusing on the market” organizations.
The social sciences’ epistemology from which derives the theory of organizations is based on
an instrumental or formal rationality type. This rationality is disseminated in a society where
the economic pattern determines the manpower allocation and whose central focus is the best
resources use for achievement of calculated purposes. As economic units don’t exhaust all the
possibilities of social systems arrangement seems relevant concern about identification of
alternative paradigms for understand and analysis of various forms of society organization.
Among these organizations are the ones who, despite producing goods or services, are not
geared only to meet requirements of profitability and allow personal fulfilment of their
workers. In addition, these organizations may also be considered as an alternative to intervene
in development consequences caused by advanced industrial society, neutralizing the current
results of modernization: insecurity, values and living conditions degradation, pollution,
natural resources depletion in the planet etc. (GUERREIRO RAMOS, 1989).
Social organizations are so entities examples whose purpose overflows the market size. They
are guided by a kind of substantive reason or value that has no corresponding in instrumental
and utilitarian reason of organizations that looks for economic profit above all. Substantive
rationality derives from initial concepts of reason and don’t feat any human action determined
by market success expectation. The theory of organizations is the associated human life
theory, reinforcing that social organizations, without exclusive focus on the market, are
moved by symbolic interactions, affective ties and solidarity values (GUERREIRO RAMOS:
1989).
Thus were born, by this way, the assumptions of a new paradigm of organizational analysis,
named para-economic paradigm.
Guerreiro Ramos (1989) presents a multifaceted and multidimensional model for
understanding social systems, where the human person develops integrative and substantive
activities. Without reference to the passions and complicities that make interactive links
emerge between people, configuring what Bourdieu (2000) called symbolic power, the para-

30
economic model is structured on the belief that: (1) the society is constituted of several
enclaves, among which stands out the market enclave; (2) the government system is able to
formulate and implement distributive policies to encourage transactions between different
social enclaves and the market.
Guerreiro Ramos (1989), when made option for an analytical model that emphasizes the
orientation type of social systems, worked on the basis of individualism or collectivism or
even on the standards range that guide human behavior, he also disregarded all the formative
situations of society and its contemporary implications. Anyway, because it’s a rare
theoretical offer for study field of social organizations, the paradigm para-economic can
illuminate, somehow, the organizations’ analysis of artisanal production. The individual or
collective guidance assumes that social systems are multidimensional and that human nature
is other achievements that not just those offered by the formal economic system. The para-
economic template made by Guerreiro Ramos (1989) effectives itself in diverse social reality,
that feeds itself on different forms of interpersonal and labor relations.
As actors of mixed enclaves, persons can also benefit themselves from utilities and market
values however the main interest is to organize the life for greater personal satisfaction. It
means that, despite they are inserted in market activities, people are driven by other values
and may create and participate in different social environments, no restricted to the
prescriptions and to the predominant behaviors in purely economic system. The para-
economic model also assumes that societies of industrialized countries are more pressed by
the profit trappings and consumption, disseminating values and behaviors through
competitive production practices and management models that limit the way of life. The
media and communication development, for example, contributed to behavior
homogenization and to reduce the differences between society’s types and existing economic
and social enclaves. This large-scale standardization shortens the freedom’s possibilities of
action and individual or collective choices (FRIDMAN, 2000).
Guerreiro Ramos (1989) argues that any society may exist without orders structure to
discipline production and distribution of goods and services. In this way he considers that
some requirements and standards are important to guide behaviors, establish productive
procedures and regulate human activities, but the more a human activity is prescriptive and

31
determines with accuracy administrative behaviors, less it can contribute to satisfaction or
personal fulfilment.
Over time and depending on supremacy of modern market economies, organizational theory
has prevailed a one-dimensional and highly prescriptive approach, which treats companies as
they were composed of only peculiar human nature attributes. On the other hand, the intensity
of management behavior modeling and its implementation in organizational space have led
people to see and feel the world through the eyes of an organization. Even without realizing it
people starts to behave as organizational persons fulfilling standards and prescriptions (KATZ
and KAHN, 1978).
In this way family references and communal ties are transferred and diluted in the formal
work environment, handicapping constructions and social pacts based on reciprocal trust
systems, in friendship and in symbolic exchange (BAUDRILLARD, 1998).
In developed economies, especially with high industrialization level, the participation in jobs
systems, at this time in global crisis, led to increase standardization process of relationships
and contributed to workers depersonalization (SENNETT, 2006).
The identity loss occurs by the need of one person to play numerous impersonal roles within
organizational context (Baudrillard, 1998), seeking to adapt to a particular prescribed
lifestyle. On the other hand, according to Elias and Scottson (2000) this style, when folded in
family relationships and community actions, has caused isolation, anomia and little
commitment of people with social environment outside the organization.
Social systems of primary relationships that promote personal fulfillment have standards
predominantly established or agreed with stakeholders and, according to Schopenhauer
(2001), defined on morality basis. The flexibility of these rules should encourage the
commitment of all to achievement of objectives considered common, as agreements are
important to enable persons’, groups and social organizations survival. In this context the
implementation, sizing and dosage of normative schemas can be enforced by elements
participation that acts as agents. These agents, according to Villasante (2002) should have
communicative practice and must be chosen and accepted by group, in addition to have a

32
dealer profile and attributes to facilitate conflicts solution and making decisions that affect the
collective.
Guerreiro Ramos (1989), differently of Etzioni (1972), considered that all management
entities are social organizations. Based on this belief, the author has defined as common
requirements the following analytical dimensions: technology, scale and sustainability;
cognition, space and relationships; time. The conceptualization of dimensions of social
systems allows a differentiated analysis of approach presented by traditional organizational
theory and the ECA. The Technology exists in rules set and instruments that allow the actions
implementation. It is essential to observe the appropriateness of used technology in the
Organization to achieve system’s ends and objectives. The scale and sustainability in social
systems are represented by the people amount participating and it’s important to ensure the
interpersonal relationships establishment and primary contacts, especially when the survival
and the self-organization of systems depend on personal contact to agreements’ achievement
to avoid waste and to identify organizational ability to survive. The Cognition or knowledge
differs depending on type, shape and system priority. It must be appropriate to organization
nature, to the need of environment interrelation, to participants’ learning capacity and the
dominant interest. The space and relationships are reserved for systems’ social development.
The contemporary world was dominated by market system that began to interfere both in
personal and collective life of its members. The persons, as they lose the relationship with
their environment and natural context, began to experience cultural discontinuities, lost by
intergenerational relationships disruption, primary and communal. The migration process
transformed people’s way of life and contributed to their isolation. The Time is a dimension
that should not be treated only as a commodity, but as a planning category. It reflects
organization type and its activities’ nature. In formal organizations occupations design takes
ownership of people1s temporality, not leaving time for conviviality and human resilience.
Social organizations, designed by Guerreiro Ramos (1989) are multi centric, i.e. have a
variety of interests that overlap market centrality. In a way, the author outlines some
organizational scenarios that extrapolate the polarity of traditional theoretical approaches and
ECA. In the first case, highlights the great concern with the modeling work, via processes and
tasks design. In the second, the emphasis is on human suffering within organizations and in
social context worsening perceptions.

33
1.2. Public Management
To evoke the imperative of public management modernization always was object of endless
discussions and often no conclusive, especially in debate about cultural climate in which we
are living, be it understood as modern or postmodern. But anyway any reference to improving
the functioning of public management, through systematic introduction of a broad spectrum
of rationalization, empties into (post) modernization idea.
Thus, the advent of managerial management paradigm in internal context of State translates to
a movement in which the action’s legitimacy subordinates increasingly to logic fundamentals
of economic rationality dictated by market organizations. Therefore, for purposes of paradigm
individuation we can characterize it, generally speaking, through the following distinctive
features: Management by objectives; Predominance of efficiency over effectiveness;
Legitimacy founded on the effectiveness of actions implemented; Violation to hierarchy
principle; Synthetic, systematic and teleological reasoning; Focus on demand;
Decentralization and administrative flexibility (the public administration is decentralized at
political level with resources transfer and management autonomy to subnational units and
non-public institutions and at administrative level with authority delegation and autonomy
concerning to public managers) and a posteriori Evaluation whose strategic role is monitoring
the inner workings of public organizations and the examination of the impact of government
action programs (and their prospects for transformation) about surrounding social
environment (AYRES, 2006).
The efficiency principle formalization on public administration aims to guide the State action
under Federal Constitution, i.e., reveals a political intention in rationalizing the modus
operandi, in a way to legitimize political domination by utilitarian effectiveness of methods
employed by public domain instances and by strengthening the inherent public, marketing
media, i.e., the rationalization of management organization's relations with its surroundings:
the civil society. In other words, it is an effort to consolidate the managerial paradigm as the
predominant language of the Brazilian public management.
The challenge consists, therefore, in theoretical models construction and practices that enable
the emergence of a Smart State, able to deal with complexity and uncertainty, improve

34
services quality to citizens and seek human development at the same time as the economic
(KLIKSBERG, 1994).
1.3. Schools’ Public Management
The participation of protagonists responsible for necessary actions’ organization and
systematization for school/educational development in planning implementation and
pedagogic project production represents a inestimable support to legitimacy of administrative
process. It’s because the school, while educational organization, empirically detectable and
identifiable, partly self-determined, initiator of policies and projects, a community under
construction and democratically governed, instance responsible for orientations and for
actions which have been decided and updated, a legitimate stakeholder for dialogue and
negotiation with other interests and powers, will represent a purely idealized image and only
rhetorically reproduced, a metaphor cloistered in universe of texts and speeches about
achievements postponed (LIMA, 2001).
The image presented by Lima (2001) may be the only reality found in Brazilian’s schools,
especially the public ones, if not observed the minimum participation conditions,
commitment, autonomy and competence from involved and interested persons in conducting a
conscious planning, reflected and rational, as well as in construction of an educational project
which meets basic interests of citizens. However, even if the political and economic needs
orient and establish linguistic changes, seeking to adapt terms to new social and cultural
visions, putting people in corporate spotlight, the management act remains, in its general
sense, as being a process that uses three vital and indispensable components: rationality,
resources and objectives (AKTOUF, 1996).
Decentralization is the most elaborate transfer form: the transfer of making-decision power
concerning financial, administrative or pedagogical issues has a permanent character and
can’t be nullified by central administration. The decentralization movement puts emphasis on
school success. The movement admits that the central authority is no longer in a position to
respond quickly or knowingly to communities’ mutant needs. This movement admits that
only effective schools can lead to development of an effective system (CALDWELL and
SPINKS, 1992).

35
Associated with transfer of powers’ movement, the GAE (Schools’ Autonomous
Management) developed itself from researches on "high performance schools". The concept
applies well to resources management within school than at system or centralization level. For
Caldwell and Spinks (1992) there is an autonomous management when there is "a competence
transfer remarkable and consistent of making-decision power to school direction through
resources allocation". The resources are: knowledge, technology, power, material, teachers,
time and finances. The increasing amount of influence within each establishment is divided
between teachers, parents and other community members (sometimes with students). So, is
GAE’s characteristic the power division between the main local scope actors (MURPHY,
1999).
In principle, decentralized decisions are those that directly affect students, such as school
programs decisions, studies, employment and pedagogical methods. With GAE we note that
decentralization do that school makes decisions within guidelines and politics framework
local, regional and national. In this case, the school becomes responsible before central
Government by resources’ destinations. For these authors, the resources that are defined in the
broadest sense are: knowledge: decentralization of decisions concerning school programs,
there included those which concern to schooling objectives; technology: decentralization of
decisions on learning and teaching resources; power: making-decisions decentralization;
material: decentralization of decisions concerning to the use of locations from furniture to
equipment; faculty: decentralization of decisions related to human resources, comprising also
the professional evolution in fields related to learning and teaching; time: decentralization of
decisions relating to time employment and finances: decentralization of decisions concerning
resources’ allocation (CALDWELL and SPINKS .1992).
In some cases, more than a predetermined allocation of expense categories (example: certain
amount for salaries other for materials, etc.) competencies’ transfer under
financial/accounting for school implies the concession of a global sum. This allows the school
and School Council decide on use of funds. When the fixed reason between funds by category
is higher, greater will be decentralization movement (and thus, more important will be the
GAE). The ability to transfer unspent funds is an important device element. In this case the
school is entitled to inform annual surpluses in its balance sheet rather than having to return
them to Government compensation funds. About this, in several countries across the world,
their schools are able to self-manage. This politics and management evolution of education

36
entails a new transfer of power from government authorities (the Center) to the subaltern
authorities (school), in all that concerns to school programs, the budget, the credit allocation
to teachers, students and, in some cases, to the evaluation system. (ABU-DUHOU, 2002).
The responsible for education pointed that to improve quality education we’ll need to jump
from classroom level of teaching to organization level of school (the emphasis is ours) and
reform the structural system and management style of schools. Some educators argue that
power decentralization in favor of schools doesn’t assure a good use of this power and,
therefore, is not a quality improvement education guarantee. For this reason the school
managers and the beneficiaries of educational services must share power decision within
school (CHENG, 1996).
The law “Diretrizes e Bases da Educação Nacional”, sanctioned in 1996, consecrated the
schools’ autonomous management as one of the most important principles of public education
restructuring. The emphasis, in legislation, to administrative, financial and pedagogical
autonomy management, not only of schools systems but also of schools, was promoted due to
discussions that have been undertaken since re-democratization process, introduced in 1985,
in sense to define clear rules in relations between power instances of a federal country like
Brazil. With this, public planning was acquiring continuity prospects for both in
administrative action and management professionalization. A new relationship pattern
between civil society, non-governmental organizations, municipalities, States and central
Government was setting. The resources redistribution among federal entities, according to the
registrations’ number deployed by FUNDEF (Fundo de Manutenção e Desenvolvimento do
Ensino Fundamental e Valorização do Magistério) is an example of skills transfer required by
decentralization, initiated in Brazil. The decentralization brings as benefit the awareness of
part of schools about the need for effective management and encourages, at the same time, the
schools to show how to manage (and re-manage) resources in order to respond to the needs
identified. Decentralization has not arrived completely up to the schools and is restricted to
financial resources transfer from Federal Government to States and municipalities’
educational systems that remain the centralization of almost of resources received.

37
2 SCHOOLS’ MANAGEMENT AND BRAZILIAN LEGISLATION
2.1. School’s management (overview)
The sure belief that problems presents in developing countries are caused by education and
that education is also the solution to these problems is used to justify the propose to redefine
educational public politics and to reorder educational management in order to strengthen the
autonomy in school units. (BETIATI and PIRES, Consad Public Management Congress,
2008)
The School Director- a citizen, an educator and a politician – is the most important person and
with the most capacity of personal influence in a school. He is responsible for all activities in
school and activities that occur around them and directly affect the schoolwork. The neo-
liberal politics perspective has predominated in studies on educational reforms proposed by
rulers in international, national and State level. The approach of school management should
be done in a way that takes into account the daily life of schools and contribute effectively to
the improvement of public education quality. The Director’s figure has a dominant
importance in management successful and everything must be done so that a real professional
growth may exist of him and his work team to national educational improvement process
(CARVALHO, 2005).
The autonomous management occurs when there is "a remarkable and consistent competence
transfer of making-decision power to school scope through resources’ allocation". Resources
are considered: knowledge, technology, power, material, faculty, time and finances. These
competences transfer has occurred more in the administrative that in policy area, to the extent
that decisions relating to school are taken within national or international governments limits
by multilateral agencies and it’s up to school only fundraise and provide the use of these
resources to central authorities (ABU DUHOU, 2002).
The Brazilian Constitution of 1988 was a rushed attempt to develop an institutional
framework for a new political situation generated with the end of Military Government and
Sarney’s Government possession. The National Constituent Assembly, in an expeditious
process, sought to give a greater fiscal decentralization degree State. There was an increase in
participation of States Governments on available incomes of government sector. The tax

38
competences of were finely discriminated in new Constitution, but were not accompanied by
the strict definition of responsibilities for the use of fiscal resources in each power sphere and
didn’t give solutions for regional disparities in that exist in our country.
School units, mainly the elementary and high school continue with management hampered
and cast by centralizing that is practiced by State and/or municipal government bodies. The
Federal Government financial resources’ decentralization stops in States and in municipal
Educational departments and we know that in certain cities neither municipal education
departments have autonomy in financial management terms.
The School Units managements are still with the same ancestors’ basic difficulties to
administer small problems that cause great disorders in structural and pedagogical terms. The
consequence is a low result in external evaluations and early deterioration of physical plant of
school Units.
2.2. School Units’ management in Brazil (historical overview)
Autonomous management at schools is the main points of new directions for public
educational politics of Brazil. Several documents redefine the school autonomous
management’s role in Brazilian schools, such as: The decennial plan of education (1993-
2003); the program Money Directly to School (PDDE-1995); the program Wake up Brazil, it's
time for school! (1995); the Political Strategic Planning (1995-1998); the National Curricular
Parameters (PCN 's-1997) and the National Education Plan (2001-2011).
The Government has created mechanisms for schools to show clearly the academic
performance of their students, showing an improvement in the quality of public education.
Mechanisms were created such as SAEB (Basic Education Evaluation System), the ENEM
(National High School Exam), the National Award for Reference in School Management; the
P C N’ s (National Curriculum Parameters), the criteria for resources allocation from the
FUNDEB/PDDE, the Textbook valuation and School TV which has a programming tuned to
PCNs guidelines.
It was very strong the idea of school autonomy and educators’ freedom to run against the
dominance of administrative actions and political interventions coming in with projects

39
unrelated to school reality in 1950 and 1960 decades. These initiatives were interrupted in
early 1970, when school systems have experienced the heyday of administrative centralization
process, despite the Law no
4024/61 and n° 5692/71 predicted the autonomy and
administrative decentralization in education context.
During the 80Th
years school management was part of the political debate within State reform
context, when decentralization was the debate highlight. The general thinking was that
decentralized forms of public services provision would be more democratic and would
strengthen democracy. The State’s reforms made realization of ideas feasible such as equity,
social justice, patronage reducing and social control increasing over State actions.
The arguments defend the need for an autonomous school management as a condition to
improve education quality and have the School unit as the improvement center: “the School
Unit includes the possibilities of education qualitative improvement, because it is the place
where it’s possible to carry out alternatives pedagogical experiments“(WARDE, 1992).
The State is redefining its education role, looking for opening hands of centralization and top-
down functions, seeking a more visible political-educational speech, creating conditions for
that innovative practices have no restrictions or fail due bureaucratization or routine tendency
of State apparatus. The remote adjustment, encouragement to autonomy and results evaluation
is objectives pursued by legislators, but whose scope has not yet been conquered. Redefining
the State role, educational politics should turn to responsible institutional management -
decentralization, professionalization and educators’ performance. Another important point
that can’t be relegated to background is society's financial commitment to education, the
capacity, the scientific-technological effort and regional and international cooperation.
2.3. The management versus Constitutional Devices
The Federal Constitution of 1988 when established rules relating to social politics, gave
responsibilities to Union, States and Cities. In chapter III, section I are legal provisions on
Union and other federal entities participation in educational financing and educational policy.
The general principles of access to education and the duty of State's constitutional guarantee
of free education are shown in articles 205 and 206. The article 208 lays down conditions for

40
primary and high school provision, guidelines for service to people with disabilities and
special needs, offer of regular night education and general principles of research and artistic
creation. The Union, States and Cities competences on regarding the Organization of
educational system are generally established in article 210. The Constitution doesn't set paper
and strict responsibility for Union, States and cities. In general terms the Constitution states
that it will be up to the Union to finance federal education system and provide technical and
financial assistance to States, Federal District and Cities.
The constitutional amendment nº 14, September 12, 1996, established the Fund for
Maintenance and Development of Elementary School and Magisterium Valorization–
FUNDEF and introduced modifications of National Constitution in article nº. 211. This article
defines jurisdiction of States, Federal District and Cities and gives the priority to their
activities. It was also established the obligation for States and cities to implement a minimum
percentage of resources (60 percent) for maintenance and development of elementary school.
The resources’ supervision and application (§ 7º of art. 60º) stayed under Union
responsibility. The EC nº 14/1996 regulation occurred by edition of law No. 9,424, December
24, 1996. This law defined the percentages of revenue to be allocated to FUNDEF. The
control mechanisms established by Law at 9,424/1996 are defined in art. nº 4 establishing
councils in each sphere of Government. The Decree Law number 2,264, June 27, 1997,
defined the board composition for monitoring and social control of FUNDEF. By its
composition the social representation includes Government’s members in its three spheres,
workers representatives in education and a student’s parent’s representative. However, the
large majority of representatives are linked to governmental sectors.
The Constitutional Amendment nº 53, December 19, 2006, instituted the Fund for
Maintenance and Development of Basic Education and Education Professionals Valorization
– FUNDEB, broadened the Fund scope including early childhood education, adult and youth
and fixing (beginning from third year) in 20% (twenty per cent) the revenue resources linking
of taxes and State, Cities and Federal District transfers. The constitutional amendment nº
53/2006 does not advance to set strict responsibilities for educational policy conduct in each
educational level. The Union, States and cities remain with their original duties and
responsibilities.

41
The public school management is a problem that afflicts not only our cities and States, but
spreads, generally speaking, for every country in the world. Brazil underwent several
educational systems’ reforms, public school ceased to be elitist and it was promoted the
access universalization to public school system. The number of school units has increased
exponentially. Federal Government has delegated to States and these to the cities the right and
the obligation with Educational System.
The current Brazilian Constitution brings in its bulge some basic principles that should guide
Brazilian education. In article nº 7 it establishes the legal right to urban and rural workers to
free assistance to children and dependents from birth to five years of age in day-care centers
and pre-schools. This essay was given by Constitutional Amendment nº 53/2006 that made
assistance universalization in crèches and nurseries, creating a demand for which
municipalities are not prepared financially and structurally. The legal text creates the
obligation but didn’t establish the source of resources that would defray the costs. The result
was the conflict with the state prosecutors offices that are initiating administrative misconduct
processes against local governments that fail to attend the constitutional device and most
cities cannot support the excess demand created by constitutional amendment.
On the other hand Federal Constitution provides that legislation on educational guidelines and
bases is Union’s exclusive competence and leaves to all, as common competence, laws aimed
to provide means culture, education and science access. The Union, the States and Federal
District can legislate concurrently on education, culture, education and sport. The cities have
the obligation to maintain, with technical and financial cooperation of Union and State,
programs in early childhood education and elementary school, assignment given by
Constitutional Amendment nº 53/ 2006.
Education is seen by the constitutional text as a right of all and duty of State and family and
should be promoted and encouraged with society collaboration, aiming person’s full
development, their preparation for citizenship exercise and job qualification. We note a
concern of legislator in call family to a self-obligation with education and with the main
objective of education that, by the legislator look is the citizenship and professional
qualification.

42
Federal Constitution seeks to establish principles that should govern the education system and
the legal text establishes the following principles: equality access conditions and permanence
in school; freedom to learn, teach, research and publish the thought, art and knowledge;
pluralism of ideas and pedagogical conceptions and coexistence of public and private
educational institutions; free public education in official establishments; enhancement of
school education professionals, guaranteed, in accordance with the law, career plans, with
admittance exclusively by public contest for public schools; GARE - democratic
management in public education, in the law form (the emphasis is ours); guarantee of
quality standard; national wage floor for professionals in public school education, under
federal law (included by Constitutional Amendment nº 53/2006).
Higher education is the only one who enjoys didactic-scientific, administrative and financial
and patrimonial management autonomy by constitutional text, and universities may admit
teachers, technicians and foreign scientists, in the law form, to improve quality and provide
international exchange.
The Government's educational duty is detailed in Federal Constitution and establishes the
need of guarantee: offer a compulsory and free elementary education, including for all that did
not have access in correct age; progressive universalization of free secondary education;
specialized educational services to people with disabilities, preferably on teaching regular
network; offer free assistance in day-care centers and pre-schools for children and dependents
of urban and rural workers from birth to five years of age; access to higher levels of
education, research and artistic creation, according to the capacity of each one; offer of
regular night school, giving appropriate conditions of education and educating care in
elementary education, through programs with supplementary teaching materials,
transportation, food and health assistance. The missing offer of compulsory education by
Government or its irregular offer is responsibility of competent authority, in order that Federal
Constitution considers access to free and compulsory education is a public and subjective
right. Government has an obligation to register learners in elementary school, make a census
of them and ensure, together with parents or guardians, the school frequency.
Federal Government has the duty to organize federal and territories teaching system, finance
federal public education institutions and exercise, in educational matters, redistributive and
supplementary functions in order to ensure equalization in educational opportunities and a
minimum teaching quality standard through technical and financial assistance to the States,

43
Federal District and municipalities. The Federal Constitution gives to cities the obligation to
act primarily in elementary school and early childhood education.
The tax percentage that must be used in education development is established for each
federated entity: 18% (18 percent) for the Union and 25% (twenty five percent) to States,
Federal District and cities.
The Federal Constitution says that preparation of National Education Plan-PNE, with
multiannual duration, is the way to articulate and develop education in its various levels and
integrate all public authorities actions the with the aim to eradicate the illiteracy, to
universalize school attendance; improve the education quality; provide vocational training
and promote the Country humanistic, scientific and technologically.
About self-management only public universities have a positive text in the constitutional text
body. About other school systems such as early childhood education, elementary and
secondary and technical education the constitutional text says nothing, but nothing it
prohibits, staying the opening to someone to can think about a better way to manage the daily
problems of our schools.
Constitutional standards in states legal texts are very similar. In this work we will detail how
the subject education is treated in the Constitution of the State of São Paulo in Brazil.
The Article 237 of São Paulo’s Constitutional Text brings as education purpose:
understanding of rights and duties of human person, citizen, State, family and other
community groups; respect for dignity and fundamental freedoms of human person; the
strengthening of national unity and international solidarity; the integral development of
human personality and its participation in the job to construct the common good; the personal
and society preparation for scientific and technological knowledge domain to allow them to
use the possibilities and overcome the local difficulties, preserving it; the preservation,
dissemination and expansion of cultural heritage; the condemnation of any unequal treatment
on grounds of philosophical, political or religious belief, as well as any prejudices of class,
race or gender and capacity development of preparation and critical reflection of reality. The
public school system will follow the principle of decentralization (article 238), which is also
required for cities (first article). The General rules of functioning of State Educational System

44
cover include municipal and private schools (article 239) that shall be subject to supervision,
control and evaluation by State organs.
The Constitutional Text of São Paulo, following Federal Constitution’s principles, lets to the
cities the priority responsibility for primary education (article 240), determining that the
advance to higher levels can only occur when the demand in crèches, child education and
fundamental school is fully and satisfactorily answered in qualitative and quantitative point of
view. For elaboration of State Educational Plan (Article nº 241), the local Constitution stays
that Executive Government should consult decentralized bodies of State Educational System,
educational community and also consider needs and diagnoses aimed at Municipal
Educational Plans. In percentage terms (Article 255) São Paulo provides for implementation,
maintenance and development of public education at least revenue’s thirty percent resulting
from taxes, including resources from legal transfers, giving priority to basic education needs
of (Article nº 257).
Municipal laws don’t vary much from one city to the other. In general Municipal Organic
Laws dealing with education in a uniform shape and some articles are common following
determinations issued by Federal and State Constitutions. In the following paragraphs we will
see some commonality.
The Municipal Organic Laws advocate cities’ prioritization of organization and maintenance
of pre-school education (nursery schools and maternal) and elementary school, having all
your articles marked out by State and Federal Constitutions’ guidelines.
2.4. Management versus LDB-Law of Guidelines and Bases of Education
The LDB-Law of Guidelines and Bases of Education was born from mobilization of managers
and educators looking for a broad debate about national education guidelines. The LDB - Law
of Guidelines and Bases of Education, Law No. 9394 of December 20, 1996, is the result of
this effort. The initial articles of the LDB refer to unrestricted access and free education,
already enshrined in Constitution as a right of all and duty of State. The LDB brings powers’
distribution and governmental spheres’ responsibilities related to access to compulsory
education, defines competences of States and cities, however, without discarding the
participation of the Federal Government. The LDB deals with national education’s

45
organization providing with participation of Federal Government doing collaboration to the
other ones. The LDB establishes the competence of Federal Government for education
policy’s coordination at national level and for this it must articulate the different educational
systems.
Some assignments are left exclusively to Federal Union, such as: the elaboration of National
Plan for Education and the organization, maintenance and development of federal system of
teaching’s organs. LDB establishes that it is State’s responsibility the high school offer and
jointly with cities the offer of elementary school. To the cities the law establishes their
expertise in children's education, while also allowing them to offer other education’s levels if
they are fully met the needs of their competence area with the minimal resources linked by the
Federal Constitution to maintenance and development of education. LDB didn’t explain
clearly the exclusive powers of the various federative entities and the forms of association and
cooperation which should guide the action of Federation’s units. The law creates several areas
in which are superimposed the actions of Union, States and Cities. Such uncertainty is striking
in articles nºs 16, 17 and 18 where are defined the areas of expertise of each entity and the
organization of their respective education systems.
The LDB-Law of Guidelines and Bases of Education brings the following tasks for
educational establishments: draw up and execute their pedagogical proposal; manage their
human, material and financial resources (the emphasis is ours); ensure the fulfilment of
established school days and teaching hours; ensure compliance with the work plan of each
faculty member; provide means for the recovery of low-income students; link up with families
and community, creating processes of integration society-school; inform parents and
guardians about the frequency and performance of students, as well as on the execution of his
pedagogical proposal.
The LDB lets foresee circumstances based on planning activities, primarily to educational
institutions. Thus article nº 12 gives incumbency to schools to draw up and execute their
pedagogical proposal and administer its human, material and financial resources. To the
faculty, through article nº 13, LDB says that they must participate in elaboration of their
school’s pedagogical proposal and draw up and carry out the work plan, according to the

46
school's pedagogical proposal. Democratic management is a concern of LDB and in its article
nº 14 says that schools should encourage the participation of education professionals in the
drafting of school’s pedagogic project as well as participation of school and local
communities in school councils or equivalents.
The LDB in its Art nº 12 says that schools will be responsible for administering their human,
material and financial resources, in compliance to common standards of their education
system. This task can be an opening for Prefectures and States to give management autonomy
in financial resources to school Units. The schools would become Managing Units (UG) or
Executing Units (UEX), going on to manage directly a specific budget to meet the peculiar
needs of maintenance of facilities, hiring third-party services and small acquisitions.
2.5. Management versus PNE - National Education Plan
The law No. 10,172, of January 9, 2001, brings in its body the National Education Plan laying
down targets for the next ten years regarding educational policy and establishing the National
System of Evaluation. The law obliges States and Cities to formulate corresponding plans. It
is important to note that this law brings an appropriate diagnosis of educational situation in
our country until that moment. The basic objectives of the plan are: the global elevation of
population’s educational level; improving education quality at all levels; the reduction of
social and regional inequalities in terms of access and permanence; public education and
management democratization of public education in official establishments, with participation
of education professionals in the drafting of school pedagogic project and the participation of
school members and local communities in school councils or equivalents.
The established priorities were: guarantee compulsory eight-year basic education to all
children from 7 to 14 years, assuring the entrance and staying in school until educational
cycle is completed; guarantee for an elementary study for all that didn’t have access in their
own age or didn’t conclude it; service expansion for other levels of education – early
childhood education, secondary education and higher education.
Indeed, the obligation imposed by FUNDEF for a resources application contributed to
educational coverage expansion in primary education, however, the children's education and
young and adults education remained excluded from politics.

Financial management autonomy in brazilian public schools 2

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