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Abstract The electric power industry in Brazil has been through uncountable changes throughout the years, especially due to the privatizing of many state power industries in the 90's. This fact made the regulators of the sector act in the sense of trying to guarantee quality, continuity and access of these services to all population. Having in mind the massive participaton of private power companies in the electric power generation, this research has as its objective to verify whether there is difference in terms of economical and financial efficiency among private and state power companies from this sector. The methodological procedures used in this study are bibliographic and documental, with a quantitative approach on data. For that, after the construction of the accounting and the financial indicators, an analysis on the power company efficiency was carried out based on Data Envelopment Analysis (DEA). The results have shown that in spite of existing a differentiated oscillation in the efficiency coefficients in state power companies when compared to the private ones, such difference does not have any statistical significancy, indicating that state power companies as well as private power companies in Brazil show similar economical and financial efficiency. Author Biographies Alex Correa, Universidade Estadual do Centro Oeste (Unicentro) Graduado em Ciências Contábeis pela Universidade Estadual do Centro Oeste (Unicentro). Endereço: PR 153 Km 7 | Riozinho | 84500-000 | Irati/PR | Brasil. Marines Taffarel, Universidade Estadual do Centro Oeste (Unicentro) Doutora em Administração pela Pontifícia Universidade Católica do Paraná (PUC/PR). Mestre em Contabilidade pela Universidade Federal do Paraná (UFPR). Professora Adjunta do departamento de ciências contábeis da Universidade Estadual Centro Oeste (Unicentro). Endereço: PR 153 Km 7 | Riozinho | 84500-000 | Irati/PR | Brasil. Flávio Ribeiro, Universidade Federal do Paraná - UFPR Doutorando em Contabilidade pela Universidade Federal do Paraná. Mestre em Contabilidade pela Universidade Federal do Paraná. Professor Assistente do departamento de ciências contábeis da Universidade Estadual Centro Oeste (Unicentro). Endereço: PR 153 Km 7 | Riozinho | 84500-000 | Irati/PR | Brasil. Gelson Menon, Universidade Estadual do Centro Oeste (Unicentro) Especialista em Direito Tributário pela Universidade Anhanguera. Professor do departamento de ciências contábeis da Universidade Estadual Centro Oeste (Unicentro). Endereço: PR 153 Km 7 | Riozinho | 84500-000 | Irati/PR | Brasil. Downloads PDF (Português (Brasil)) Published 2016-11-28 How to Cite Correa, A., Taffarel, M., Ribeiro, F., & Menon, G. (2016). Efficiency analysis: a comparison of state and private companies in the electrical sector in Brazil - DOI: http://dx.doi.org/10.16930/2237-7662/rccc.v15n46p9-23. Revista Catarinense Da Ciência Contábil, 15(46), p. 09–23. Retrieved from https://revista.crcsc.org.br/index.php/CRCSC/article/view/2317 More Citation Formats ACM ACS APA ABNT Chicago Harvard IEEE MLA Turabian Vancouver Download Citation Endnote/Zotero/Mendeley (RIS) BibTeX Issue Vol. 15 No. 46 (2016): Setembro-Dezembro Section Articles License The copyright for articles published in this journal belongs to the author (s), with first publication rights assigned to Revista Catarinense da Ciência Contábil. Due to appearing in this publicly accessible journal, articles are free to use, with mandatory recognition of the original authorship and initial publication in this magazine and for educational and non-commercial applications. The magazine chose to use published works for non-commercial purposes, including the right to submit or work for publicly accessible databases. The content of published articles is the sole and exclusive responsibility of the authors. - The author (s) authorize (s) a publication of the article in the journal; - The author (s) guarantee (s) that a contribution is original and unpublished and that it is not being evaluated in another magazine (s); - A magazine is not responsible for the opinions, ideas and concepts emitted in the texts, for the full responsibility of the author (s); - It is reserved to the editors or the right to make textual adjustments and to adjust the article to the publication rules. This work is licensed under a Creative Commons Atribuição-NãoComercial-CompartilhaIgual 4.0 Internacional. Most read articles by the same author(s) Willson Gerigk, Flávio Ribeiro, Lívia Maria dos Santos, The pattern of indebtedness of southern states and their dynamics after issue of tax liability law through index-standard , Revista Catarinense da Ciência Contábil: Vol. 13 No. 39 (2014): Maio-Agosto Language English Português (Brasil) Make a Submission Make a Submission Keywords Indexers

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