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

Ana Plata Díaz Universidade do Granada
Gemma Pérez López Universidade do Granada
José L. Zafra Gómez Universidade do Granada

DOI:

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

Palavras-chave:

Condição financeira, crise management, análise da informação contábil e financeira

Resumo

Durante as últimas décadas numerosos trabalhos de pesquisa têm tentado, através de

várias aproximações, definir e obter diferentes mecanismos para avaliar a condição financeira das

entidades públicas. Este trabalho tem como objetivo analisar os principais elementos que foram

utilizados para a análise da informação contábil e financeira pública, com particular ênfase para

o nível local, e posteriormente introduzir um elemento que determina a análise e que apareceu

na literatura recente, o qual deve ser considerado quando se realizar qualquer tipo de ação para

superar a atual situação financeira negativa, nos referimos ao conceito de crise managemen

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