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

  • Ana Plata Díaz Universidad de Granada
  • Gemma Pérez López Universidad de Granada
  • José L. Zafra Gómez Universidad de Granada
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.
|Resumen
= 45 veces | PDF
= 32 veces|

Descargas

La descarga de datos todavía no está disponible.

Citas

Ahmad, Y. y Broussine, M. (2003). The UK Public Sector Modernization Agenda, Public Management Review, 5(1): 45-62.

Ammons, D.N., Coe, C. y Lombardo, M. (2001). Performance-comparison Projects in Local Government: Participants’ Perspectives, Public Administration Review, 61(1): 100-15.

Andrews, R. (2004). Analyzing Deprivation and Local Authority Performance: The Implications for CPA, Public Money and Management, 24: 19-26.

Andrews, R., Boyne, G. A., Law, J., y Enticott, G. (2006). Performance failure in the public sector. Misfortune or mismanagement? Public Management Review, 8(2): 273-296.

Andrews, R., Boyne, G.A., Law, J., y Walker, R.M. (2005). External constraints on local services standards: The case of comprehensive performance assessment in English local government, Public Administration, 83(3): 639-656.

Ansell, C., Boin, A., Keller, A. (2010). Managing Transboundary Crisis: Identifying the building Blocks of an Effective Response System, Journal of Contingencies and Crisis Management, 18(4), 195-207.

Barnett, R., Levaggi, R. y Smith, P. (1992). Local Authority Expenditure Decisions: A Maximumlikelihood Analysis of Budget Setting in the Face of Piecewise Linear Budget Constraints, Oxford Economic Papers, 44(1): 113-34.

Bergstrom, T. C. y Goodman, R. P. (1973). Private demand for public goods, American Economic Review, 63: 280-296.

Berne, R. (1992). The relationships between Financial Reporting and the Measurement of Financial Condition, Government Accounting Standard Board (GASB), Research Report, n.º 18, Nolwalk, CT.

Berne, R. y Scharamm, R. (1986). The Financial Analysis of Government. New Jersey: Prentice Hall.

Boin, R.A. Kelle, P., y Whybark, C. (2010). Improving Disaster Supply Chain Management, International Journal of Production Economics, 126(1).

Borcherding, T. y Deacon, R. (1972). The demand for services of non-federal governments, American Economic Review, 62: 891-901.

Bowerman, M., Ball, D. y Francis, G. (2001). Benchmarking as a tool for the modernisation of local government, Financial Accountability & Management, 17(4): 321-329.

Boyne, G. A. (1996). Constraints, choice and public policies. London: JAI Press.

Boyne, G.A., Ashworth, R.E. y Powell, D.M. (2001). Environmental Change, Leadership Succession and Incrementalism in Local Government, Journal of Management Studies, 38(6): 859-78.

Brown, K.W. (1993). The 10-point Test of Financial Condition: Toward an Easy-to-use Assessment Tool for Smaller Cities, Government Finance Review, 9(6): 21-6.

Brooks, J. (2000). Labour’s modernization of local government, Public Administration, 78(3): 593-612.

Canadian Institute of Chartered Accountants (CICA) (1997). Indicators of government financial condition. Toronto, CICA.

Carmeli, A. (2003). Introduction: Fiscal and financial crises of local governments, International Journal of Public Administration, 26(13): 1423-1430.

Carmeli, A. y Cohen, A. (2001). The financial crisis of the local authorities in Israel: A resource-based analysis, Public Administration, 79(4): 893-913.

Clark, T. (1990). Monitoring Local Governments, Kendal Hunt Publishing, Dubuque, IA.

Clark, T. (1994). Municipal fiscal strain: indicator and causes, Government Finance Review, 10(3): 27-29.

Congleton, R. D. (2002). The median voter model. Fairfax, VA: George Mason University, Center for Study of Public Choice.

Cohen, S., Doumpos, M., Neofytou, E. y Zopounidis, C. (2012). Assessing financial distress where bankruptcy is not an option: An alternative approach for local municipalities, European Journal of Operational Research, 218: 270-279.

Copeland, R.E. e Ingram, R. (1983). Municipal Financial Reporting and Disclosure Quality. Reading, MA: Addison-Wesley.

De Lancer, P. y Holzer, M. (2001). Promoting utilization of performance measures in public organizations: An empirical study of factors affecting adoption and implementation, Public Administration Review, 61(6): 693-708.

Demchak, C. (2010). Lessons from de Military: Surprise, Resiliencie and the Atrium Model, in Comfort, L.K.

Folz, D. (2004). Service Quality and Benchmarking the Performance of Municipal Services, Public Administration Review, 64(2): 209-20.

Governmental Accounting Standards Board (GASB) (1987). Concepts Statement No. 1 of the governmental accounting standards board: Objectives of financial reporting. Norwalk, CT: Governmental Accounting Standards Board of the Financial Accounting Foundation.

Governmental Accounting Standards Board (GASB) (1999). Statement of the Governmental Accounting Standards Board No. 34: Basic financial statements-and management’s discussion and analysis-for state and local governments. Norwalk, CT: Governmental Accounting Standards Board of the Financial Accounting Foundation.

Greenberg, J. y Hillier, D. (1995). Indicators of financial condition for governments, 5th Conference of Comparative International Governmental Accounting Research, Paris-Amy.

Groves, M., Godsey, W. y Shulman, M. (2003). Evaluating financial condition: A handbook of local government (3ª Ed.). Washington, DC: The International City/County Management Association.

Hammer, R. B., y Green, G. P. (1996). Local growth promotion: Policy adoption versus effort, Economic Development Quarterly, 10(4): 331-341.

Hart, P., Rossenthal, U. and Kouzmin, A. (1993). Crisis Decision Making: The centralization Thesis revisited, Administration and Society, 25, 1, 12-45.

Hendrick, R. (1989). Top-down budgeting, fiscal stress and budgeting theory, The American Review of Public Administration, 19(1): 29-48.

Hendrick, R. (2004). Assessing and measuring the fiscal health of local government. Focus on Chicago suburban municipalities, Urban Affairs Review, 40(1): 78-114.

Hermann, C.F. (1963). Some consequences of crisis which limit of viability of organization, Administrative Science Quarterly, 8 (1), 61-82.

Honadle, B. W. (2003). The states’ role in U.S. local government fiscal crises: A theoretical model and results of a national survey. International Journal of Public Administration, 26(13), 1431-1472.

Honadle, B.W. y Lloyd-Jones, M. (1998). Analyzing Rural Local Governments’ Financial condition: An Exploratory Application of Three Tools, Public Budgeting & Finance, Summer: 69-86.

Hoogenboezem, J.A. (2004). Local Government Performance Indicators in Europe: An Exploration, International Review of Administrative Sciences, 70(1): 51-64.

James, E.H. y Wooten, L.P (2010). Leading under pressure: From surviving to thriving before, during, and after a crisis, New York, Routledge Press

Kloha, P., Weissert, C. S. y Kleine, R. (2005a). Developing and testing a composite model to predict local fiscal distress, Public Administration Review, 65(3): 313-323.

Kloha, P., Weissert, C. S. y Kleine, R. (2005b). Someone to watch over me. State monitoring of local fiscal conditions, The American Review of Public Administration, 35(3): 313-323.

Leone, R.C. (1976). The fiscal decline of older cities: Causes and cures, National Tax Journal, 29(3): 257-260.

López-Hernández, A.M., J.L. Zafra-Gómez and D. Ortiz-Rodríguez (2012). Effects of the Crisis in Spanish Municipalities Financial Condition: An Empirical Evidence 2005–2008’, International. Journal of Critical Accounting, 4(4).

Lorig, A.N. (1941). Determining the current financial position of a city, The Accounting Review, 16 (1), pp. 41-49.

Mead, D. M. (2006). A Manageable System of Economic Condition Analysis for Governments, en Public Financial Management, Howard A. Frank (Ed.) Boca Raton, FL: Taylor & Francis.

Mercer, T. y Gilbert, M. (1996). A financial condition index for Nova Scotia municipalities, Government Finance Review, 12(5): 36-38.

Midwinter, A. (2001). New labour and the modernisation of British local government: A critique, Financial Accountability & Management, 17(4) : 311-320.

Moss, L. (2010). The 13 largest oil spills in history, Mother Nature Network.

Murray, D. y Dollery, B., (2005). Local council performance monitoring in New South Wales: Are ‘at risk’ councils really at risk?, Economic Papers 24(4): 332-345.

Nollenberger, K. (2003). Evaluating Financial Condition, 4th ed., Washington, DC: International City/County Management Association.

Petersen, J.E. (1977, September). Simplification and standardisation of state and local government fiscal indicators, National Tax Journal, 299-311.

Pérez-López, G., Plata-Diaz, A., Zafra-Gómez, J.L. y López-Hernández, A.M. (2012). Factores determinantes del endeudamiento local en un contexto de crisis económica, Comunicación presentada al XV Encuentro de ASEPUC.

Rivenbark, W. (2000). Benchmarking and Cost Accounting: The North Carolina approach, Journal of Public Budgeting, Accounting, and Financial Management, 12(2): 125–37.

Wang, X., Dennis, L., y Sen, Y. (2007). Measuring financial condition: A study of U.S. states, Public Budgeting and Finance, 27(2): 1-21.

Zafra-Gómez, J.L., López-Hernández, A.M. y Hernández-Bastida, A. (2006). Evaluación de la condición financiera en las administraciones locales a través del análisis de componentes principales, Presupuesto y Gasto Público, 43: 113-125.

Zafra-Gómez, J.L., López-Hernández, A.M. y Hernández-Bastida, A. (2009a). Developing a model to measure financial condition in local government, The American Review of Public Administration, 39(4): 425–449.

Zafra-Gómez, J.L., López-Hernández, A.M. y Hernández-Bastida, A. (2009b). Developing an alert system for local governments in financial crisis, Public Money and Management, 29(3): 175-181.

Zafra-Gómez, J.L., López-Hernández, A.M. y Hernández-Bastida, A. (2009c). Evaluating financial performance in local government: maximizing the benchmarking value, International Review of Administrative Sciences, 75: 151- 167

Publicado
2013-02-28
Cómo citar
Plata Díaz A., Pérez López G., & Zafra Gómez J. L. (2013). Principales tendencias en la evaluación de la condición financiera municipal y el efecto crisis management. Contaduría Universidad De Antioquia, (60), 165-178. Recuperado a partir de https://revistas.udea.edu.co/index.php/cont/article/view/14688
Sección
Artículos