Principales tendencias en la evaluación de la condición financiera municipal y el efecto crisis management

Ana Plata Díaz; Gemma Pérez López; José L. Zafra Gómez

doi:10.17533/udea.rc.14688

Autores/as

Ana Plata Díaz Universidad de Granada
Gemma Pérez López Universidad de Granada
José L. Zafra Gómez Universidad de Granada

DOI:

https://doi.org/10.17533/udea.rc.14688

Palabras clave:

Condición financiera, crisis management, análisis de la información contable y financiera

Resumen

Durante las últimas décadas numerosos trabajos de investigación han intentando, a través de diversas aproximaciones, definir y obtener diferentes mecanismos para evaluar la condición financiera de las entidades públicas. En este trabajo pretendemos realizar un análisis de los principales elementos que se han utilizado para el análisis de la información contable y financiera pública, haciendo especial énfasis en el ámbito local, para posteriormente introducir un elemento que condiciona el análisis y que ha aparecido en la literatura reciente, el cual debe de considerarse a la hora de emprender cualquier tipo de acción para la superación de la negativa situación financiera actual, nos referimos al concepto de crisis management.

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