Purpose This study investigates the transparency of budgets by examining its relationship with financial sustainability, which is a central area of research in the public-sector context …
The economic crisis has led international organizations and previous research to point out the need for measuring and controlling financial sustainability in governments. Based on the …
S Gardini, G Grossi - Financial sustainability and intergenerational …, 2018 - igi-global.com
The international literature suggests that the causes of weak financial sustainability of public organizations depend on both external and internal conditions. Whereas the external …
Purpose The purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of …
MJR Menéndez, EU Grande, PL Sánchez… - Revista de …, 2018 - revistas.um.es
El objetivo de este trabajo es doble: en primer lugar, analizar si existen diferencias en la motivación y las estrategias de aprendizaje entre los alumnos que estudian asignaturas de …
Purpose The purpose of this paper is to investigate budgetary solvency (BS) as a part of the financial condition of local governments (LGs), considering that the growing demand for …
Local government aims for financial sustainability in ensuring the wellbeing of citizens at the expense of their tax incomes. As members of local councils, local politicians are the highest …
In many countries, the economic crisis brought high volumes of deficit and debt in public entities, which jeopardized the ability of governments to continue providing public services …
This paper analyzes the impact of transparency on fiscal performance. Our sample considers the 100 largest Spanish municipalities for the years 2008, 2009, 2010, 2012, and …