Barriers of using financial analysis at the level of municipalities: case study of the Trenčín region

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F20%3A10247604" target="_blank" >RIV/61989100:27510/20:10247604 - isvavai.cz</a>

Result on the web

<a href="http://acta.fei.ujs.sk/" target="_blank" >http://acta.fei.ujs.sk/</a>

DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Barriers of using financial analysis at the level of municipalities: case study of the Trenčín region

Original language description

The aim of this paper is to find out about the current situation in the use of financial analysis at the level of territorial self-governments of the Slovak Republic, namely in the Trenčín self-governing region. Two key research questions were formulated in the context of the main objective. Do municipalities of the Trenčín selfgoverning region use the methods of financial analysis? What are the main reasons for not using the methods of financial analysis in the municipalities of the Trenčín selfgoverning region? In order to fulfil the aim of the paper, an empirical survey based on a questionnaire survey was carried out with the aim of answering three research questions. The whole basic set of municipalities in the Trenčín self-governing region was addressed with a return of 35.14%. The results of the survey showed that the methods of financial analysis are not applied by Slovak municipalities. The main reason is the size of municipalities. Other important factors include the absence of qualified staff or expertise. Interesting is the main reason that led territorial self-governments to use these methods, which was the simplicity of the methods and their not being timeconsuming.

Czech name

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Czech description

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Type

J_ost - Miscellaneous article in a specialist periodical

CEP classification

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OECD FORD branch

50202 - Applied Economics, Econometrics

Project

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Continuities

S - Specificky vyzkum na vysokych skolach

Publication year

2020

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Oeconomica Universitatis Selye

ISSN

1338-6581

e-ISSN

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Volume of the periodical

9

Issue of the periodical within the volume

2

Country of publishing house

SK - SLOVAKIA

Number of pages

10

Pages from-to

106-115

UT code for WoS article

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EID of the result in the Scopus database

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