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

Auteurs-es

Ana Plata Díaz Université d'Granada
Gemma Pérez López Université d'Granada
José L. Zafra Gómez Université d'Granada

DOI :

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

Mots-clés :

Condition financière, crisis management, analyse de l’information comptable et financière

Résumé

Dans les dernières décennies de nombreux travaux de recherche ont tenté, à travers diverses

approches, de définir et d’obtenir différents mécanismes afin d’évaluer la condition financière des

entités publiques. Cette étude vise à analyser les principaux éléments qui ont été utilisés pour

l’analyse de l’information comptable et financière publique, en mettant l’accent sur le milieu local,

pour introduire ensuite un élément qui conditionne l’analyse et qui est apparu récemment dans la

littérature: on fait référence au concept de crisis management. Cette notion devra être considérée

au moment d’entreprendre toute forme d’action afin de surmonter la négative situation financière

actuelle.

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