Financial indicatores for municipalities: a quantitative analysis

• Autor(es): Devjak, Srečko ; Monte, Ana Paula ; Fernandes, Paula O. ; Alves, Jorge ; Ribeiro, Nuno A.
• Data: 2009
• Identificador Persistente: http://hdl.handle.net/10198/4295
• Origem: Biblioteca Digital do IPB
• Assunto(s): Financial indicators; Municipalities; Quantitative analysis; Public accounting
• Tipo de Documento: Artigo
• Idioma: Inglês

Descrição

From the characterization of Local Authority financing models and structures in Portugal and Slovenia, a set of financial and generic budget indicators has been established. These indicators may be used in a comparative analysis considering the Bragança District in Portugal, and municipalities of similar population size in Slovenia. The research identified significant differences, in terms of financing sources due to some discrepancies on financial models and competences of municipalities on each country. The results show that Portuguese and Slovenian municipalities, in 2003, for the economy indicator, had similar ranking behaviour, but in 2004, they changed this behaviour.