This article analyses perspectives of accountability found in the Education Development Plan presented to the Brazilian society by the Ministry of Education in 2007. The plan, consisting of programs and actions aimed at promoting the quality of Brazilian basic education, is, among other measures, operated by the Target Plan All for Education Commitment, discussed here based on one of its aspects: the settlement of agreements between the municipalities and the federal government by means of the creation of a local Joint Action Plan. By means of such an instrument, municipal managers commit themselves to promoting a set of actions in the educational field, holding themselves accountable for attaining the targets set by the federal government. In exchange, they are granted voluntary transfers and technical advisory by the Union. The analysis considers the context of State reform and decentralization policies for educational offer.
ACCOUNTABILITY; DECENTRALIZATION; EDUCATIONAL PLANNING; EDUCATIONAL POLICIES
