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Benchmarking and its use in financial analysis of local self-government

The result's identifiers

  • Result code in IS VaVaI

    <a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F61989100%3A27510%2F21%3A10247701" target="_blank" >RIV/61989100:27510/21:10247701 - isvavai.cz</a>

  • Alternative codes found

    RIV/00216224:14560/21:00122330

  • Result on the web

    <a href="https://www.inderscience.com/info/ingeneral/forthcoming.php?jcode=ijpmb" target="_blank" >https://www.inderscience.com/info/ingeneral/forthcoming.php?jcode=ijpmb</a>

  • DOI - Digital Object Identifier

    <a href="http://dx.doi.org/10.1504/IJPMB.2021.117334" target="_blank" >10.1504/IJPMB.2021.117334</a>

Alternative languages

  • Result language

    angličtina

  • Original language name

    Benchmarking and its use in financial analysis of local self-government

  • Original language description

    Benchmarking was created in the private sector, but now to be successful it is introduced also into the public sector. The aim of the paper is to use the benchmarking indicators for the evaluation of the financial management of municipalities of selected countries. The analysis showed that within the monitored benchmarking indicators, it is possible to observe significant differences between Slovak, Czech and Polish municipalities within their financial management. At the same time, the analysis also pointed to the fact that the financial management of municipalities in all analysed countries, despite fiscal decentralisation is still strongly influenced by the state.

  • Czech name

  • Czech description

Classification

  • Type

    J<sub>SC</sub> - Article in a specialist periodical, which is included in the SCOPUS database

  • CEP classification

  • OECD FORD branch

    50602 - Public administration

Result continuities

  • Project

  • Continuities

    S - Specificky vyzkum na vysokych skolach

Others

  • Publication year

    2021

  • Confidentiality

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

Data specific for result type

  • Name of the periodical

    International Journal of Process Management and Benchmarking

  • ISSN

    1460-6739

  • e-ISSN

  • Volume of the periodical

    11

  • Issue of the periodical within the volume

    5

  • Country of publishing house

    CH - SWITZERLAND

  • Number of pages

    19

  • Pages from-to

    601-619

  • UT code for WoS article

  • EID of the result in the Scopus database

    2-s2.0-85114307174