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

Kód výsledku v 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>

Nalezeny alternativní kódy

RIV/00216224:14560/21:00122330

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

CEP obor

—

OECD FORD obor

50602 - Public administration

Projekt

—

Návaznosti

S - Specificky vyzkum na vysokych skolach

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

International Journal of Process Management and Benchmarking

ISSN

1460-6739

e-ISSN

—

Svazek periodika

11

Číslo periodika v rámci svazku

5

Stát vydavatele periodika

CH - Švýcarská konfederace

Počet stran výsledku

19

Strana od-do

601-619

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-85114307174