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In recent years, research findings and pronouncements by international organisations have recognised the usefulness and timeliness of advancing public policies to promote sustainable building. However, in many parts of the world, governmental measures have limited their scope mainly to energy efficiency in housing use. In the same vein, some experiences in different countries have revealed the need to study further governmental or stimulation drivers that can boost sustainability in building, renovation, and dwellings. This paper aims to contribute to the design of public policies that promote sustainable building. Our paper seeks to identify specific drivers that can help governments boost sustainability in building, renovation, and dwellings through a multi-stakeholder survey. Our findings show the specific drivers to be of three types: fiscal, financial, and government interventions. It is the respondents’ opinion that public policies can help promote sustainable housing. Financial drivers are the most highly rated, followed by fiscal drivers and then government interventions.
Carmen Díaz-López; Andrés Navarro-Galera; Montserrat Zamorano; Dionisio Buendía-Carrillo. Identifying Public Policies to Promote Sustainable Building: A Proposal for Governmental Drivers Based on Stakeholder Perceptions. Sustainability 2021, 13, 7701 .
AMA StyleCarmen Díaz-López, Andrés Navarro-Galera, Montserrat Zamorano, Dionisio Buendía-Carrillo. Identifying Public Policies to Promote Sustainable Building: A Proposal for Governmental Drivers Based on Stakeholder Perceptions. Sustainability. 2021; 13 (14):7701.
Chicago/Turabian StyleCarmen Díaz-López; Andrés Navarro-Galera; Montserrat Zamorano; Dionisio Buendía-Carrillo. 2021. "Identifying Public Policies to Promote Sustainable Building: A Proposal for Governmental Drivers Based on Stakeholder Perceptions." Sustainability 13, no. 14: 7701.
Although transparency on the sustainability of public services is an issue of urgent interest to both governments and academics, previous research in this area has mainly focused on developed European countries, and has paid insufficient attention to areas that are still developing, such as many Latin American countries. The aim of this study is to identify factors that promote transparency on sustainability by local governments in Latin America, in the view that greater transparency will help them meet the goals of the 2030 Agenda for Sustainable Development. Therefore, using content analysis and following the GRI guidelines, we analyze the economic, social and environmental information published on the websites of 200 large local governments in 18 Latin American countries. In addition, using linear regression and calculating the corresponding Spearman coefficients, we analyze the influence of idiosyncratic and systemic variables on the volume of information disclosed. Our findings show that certain factors—population size, education level, unemployment, the quality of legislation and political corruption—affect transparency on sustainability. The conclusions drawn from this analysis enable us to identify useful measures for enhancing transparency on sustainability, including the reform of transparency laws and the analysis and disclosure of citizens’ information demands.
Tamara Guerrero-Gómez; Andrés Navarro-Galera; David Ortiz-Rodríguez. Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America. Sustainability 2021, 13, 1837 .
AMA StyleTamara Guerrero-Gómez, Andrés Navarro-Galera, David Ortiz-Rodríguez. Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America. Sustainability. 2021; 13 (4):1837.
Chicago/Turabian StyleTamara Guerrero-Gómez; Andrés Navarro-Galera; David Ortiz-Rodríguez. 2021. "Promoting Online Transparency to Help Achieve the Sustainable Development Goals: An Empirical Study of Local Governments in Latin America." Sustainability 13, no. 4: 1837.
Studies have shown that political variables can influence the volume of government debt and have recommended investigating the joint effects of diverse factors on the risk of local government default. Considering the relation between economic management and political constraints, this paper examines the joint influence of political and systemic factors on the risk of loan default by Spanish local governments. To do so, we analyze 148 city councils for the period 2006-2011, using a logit model with panel data and an artificial neural network.The empirical results indicate that the financial risk of local governments is affected both by political factors specific to each case and, simultaneously, by systemic variables for the country. Specifically, political variables such as the mayor not having economics-related university studies, the under-representation of female councilors in the municipal corporation, municipal government by a party with a progressive ideology, and ideological alignment between the municipal and the regional government are all associated with greater financial risk. Moreover, rising national unemployment, an increased sovereign risk premium, the impact of the electoral cycle, and that of declining economic growth are all factors that may increase the risk of default. The findings presented are of great potential interest for governments, managers, national and international fiscal authorities, financial regulators, and citizens at large, because an understanding of the significance of these variables can help authorities make appropriate decisions to prevent and/or overcome problems related to municipal insolvency.
Andrés Navarro-Galera; Juan Lara-Rubio; Dionisio Buendía-Carrillo; Salvador Rayo-Cantón. Analyzing Political and Systemic Determinants of Financial Risk in Local Governments. Transylvanian Review of Administrative Sciences 2020, 16, 104 -123.
AMA StyleAndrés Navarro-Galera, Juan Lara-Rubio, Dionisio Buendía-Carrillo, Salvador Rayo-Cantón. Analyzing Political and Systemic Determinants of Financial Risk in Local Governments. Transylvanian Review of Administrative Sciences. 2020; 16 (59):104-123.
Chicago/Turabian StyleAndrés Navarro-Galera; Juan Lara-Rubio; Dionisio Buendía-Carrillo; Salvador Rayo-Cantón. 2020. "Analyzing Political and Systemic Determinants of Financial Risk in Local Governments." Transylvanian Review of Administrative Sciences 16, no. 59: 104-123.
The aim of this paper is to examine the influence of the right to information laws on sustainability transparency in European local governments. This goal is novel, in that previous studies have examined the effects of various factors on the dissemination of government information (demographic, socioeconomic, political and financial) but not the contribution of legal factors to online transparency on environmental, social and economic sustainability. Our research question is this: Do information laws contribute to transparency on sustainability? Using the Global Reporting Initiative guidelines and a statistical regression analysis, we studied the websites of 106 local governments in ten European countries. The results obtained show that when transparency laws clearly stipulate the rules applicable and the procedures established for appeals, exceptions, refusals and requests, this can favour transparency on environmental, social and economic sustainability. Our findings advance understanding of this field and reinforce the basis for legal reforms to enhance sustainability transparency.
Francisco J. Alcaraz-Quiles; Andrés Navarro-Galera; David Ortiz-Rodríguez. The contribution of the right to information laws in Europe to local government transparency on sustainability. International Environmental Agreements: Politics, Law and Economics 2019, 20, 161 -178.
AMA StyleFrancisco J. Alcaraz-Quiles, Andrés Navarro-Galera, David Ortiz-Rodríguez. The contribution of the right to information laws in Europe to local government transparency on sustainability. International Environmental Agreements: Politics, Law and Economics. 2019; 20 (1):161-178.
Chicago/Turabian StyleFrancisco J. Alcaraz-Quiles; Andrés Navarro-Galera; David Ortiz-Rodríguez. 2019. "The contribution of the right to information laws in Europe to local government transparency on sustainability." International Environmental Agreements: Politics, Law and Economics 20, no. 1: 161-178.
In recent years, financial sustainability (FS) of public policies has become a key concept in all governmental levels due to the need for ensuring public services delivery for future generations. Prior research has been focused on the financial sustainability in local governments (LGs) although its findings suggested the need to analyze this magnitude in other levels of government because political decisions could be different in each type of public entity. So, FS has also become very relevant in the Regional Government (RGs) context because their public policies affect not only at the regional level but also the local one. Therefore, from a comparative approach, this paper seeks to identify socio-demographic factors which could influence on the financial sustainability, in the Spanish context for both LGs vs. RGS in order to establish public policies to make sustainable public goods and services. Findings demonstrate that differences in influential factors between these two levels of public administration exist: factors such as population size and foreign population could have an effect on the financial sustainability of both governmental levels while the unemployment rate, dependent population, and population density affect differently on LGs and RGs.
María Deseada López Subires; Laura Alcaide Muñoz; Andrés Navarro Galera; Manuel Pedro Rodríguez Bolívar. The Influence of Socio-Demographic Factors on Financial Sustainability of Public Services: A Comparative Analysis in Regional Governments and Local Governments. Sustainability 2019, 11, 6008 .
AMA StyleMaría Deseada López Subires, Laura Alcaide Muñoz, Andrés Navarro Galera, Manuel Pedro Rodríguez Bolívar. The Influence of Socio-Demographic Factors on Financial Sustainability of Public Services: A Comparative Analysis in Regional Governments and Local Governments. Sustainability. 2019; 11 (21):6008.
Chicago/Turabian StyleMaría Deseada López Subires; Laura Alcaide Muñoz; Andrés Navarro Galera; Manuel Pedro Rodríguez Bolívar. 2019. "The Influence of Socio-Demographic Factors on Financial Sustainability of Public Services: A Comparative Analysis in Regional Governments and Local Governments." Sustainability 11, no. 21: 6008.
Purpose The purpose of this paper is to obtain new knowledge about the accounting measurement of financial sustainability in local governments, by studying the influence of political factors on the evolution of income statements. Design/methodology/approach This paper analyses income statements of Spanish municipalities from 2006 to 2014, together with mayor profiles and political-institutional factors, using the generalised method of moments system. Findings The income statement represents a useful measure to assess financial sustainability, showing the effect of political factors on three dimensions proposed by IFAC (i.e. service, revenue and debt), such as ideological coincidence, political competition, political ideology, and absolute majority or political fragmentation. Practical implications The findings can be useful for policymakers and accountants responsible for accountability, supervisory bodies, fiscal authorities, voters, users of public services and other stakeholders interested in governmental income statements. Social implications In the Eurozone, the crisis of government finance has made the citizens and the policymakers question the size and volume of public services. Likewise, in countries such as Spain, politicians remain one of the main problems for citizens. These circumstances make it very interesting and timely to study the accounting measurement of financial sustainability and its political explanations. Originality/value The findings provide new empirical evidence about the accounting measurement of financial sustainability in local governments, and they identify political factors that influence the evolution of income statements.
Manuel Pedro Rodríguez Bolívar; Andrés Navarro Galera; María Deseada López Subires; Laura Alcaide Muñoz. Analysing the accounting measurement of financial sustainability in local governments through political factors. Accounting, Auditing & Accountability Journal 2018, 31, 2135 -2164.
AMA StyleManuel Pedro Rodríguez Bolívar, Andrés Navarro Galera, María Deseada López Subires, Laura Alcaide Muñoz. Analysing the accounting measurement of financial sustainability in local governments through political factors. Accounting, Auditing & Accountability Journal. 2018; 31 (8):2135-2164.
Chicago/Turabian StyleManuel Pedro Rodríguez Bolívar; Andrés Navarro Galera; María Deseada López Subires; Laura Alcaide Muñoz. 2018. "Analysing the accounting measurement of financial sustainability in local governments through political factors." Accounting, Auditing & Accountability Journal 31, no. 8: 2135-2164.
In the current socioeconomic context, the question of local government sustainability transparency is of great interest to policymakers, managers, citizens and other stakeholders, and yet one to which previous research has devoted little specific attention. At the same time, the Internet has become an instrument of good governance worldwide and government entities in Europe have strived to promote e-government to improve transparency towards citizens. The aim of this study was to identify factors that can help politicians and managers improve practices of sustainability information disclosed by European local governments. To do so, an empirical study was conducted of 91 municipalities in nine countries, comparing three main administrative cultures. Our analysis of the study results highlights various demographic, socioeconomic, financial and legal factors that may be useful to policymakers and managers in promoting the online provision of sustainability information in Anglo-Saxon, Nordic and Southern European countries.
Andrés Navarro-Galera; Francisco José Alcaraz-Quiles; David Ortiz-Rodriguez. Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe. Sustainability 2018, 10, 2161 .
AMA StyleAndrés Navarro-Galera, Francisco José Alcaraz-Quiles, David Ortiz-Rodriguez. Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe. Sustainability. 2018; 10 (7):2161.
Chicago/Turabian StyleAndrés Navarro-Galera; Francisco José Alcaraz-Quiles; David Ortiz-Rodriguez. 2018. "Enhancing Sustainability Transparency in Local Governments—An Empirical Research in Europe." Sustainability 10, no. 7: 2161.
Andrés Navarro Galera. Service Charters. Global Encyclopedia of Public Administration, Public Policy, and Governance 2018, 5586 -5595.
AMA StyleAndrés Navarro Galera. Service Charters. Global Encyclopedia of Public Administration, Public Policy, and Governance. 2018; ():5586-5595.
Chicago/Turabian StyleAndrés Navarro Galera. 2018. "Service Charters." Global Encyclopedia of Public Administration, Public Policy, and Governance , no. : 5586-5595.
Nowadays, the transparency of governments with respect to the sustainability of public services is a very interesting issue for stakeholders and academics. It has led to previous research and international organisations (EU, IMF, OECD, United Nations, IFAC, G-20, World Bank) to recommend promotion of the online dissemination of economic, social and environmental information. Based on previous studies about e-government and the influence of administrative cultures on governmental accountability, this paper seeks to identify political actions useful to improve the practices of transparency on economic, social and environmental sustainability in European local governments. We perform a comparative analysis of sustainability information published on the websites of 72 local governments in 10 European countries grouped into main three cultural contexts (Anglo-Saxon, Southern European and Nordic). Using international sustainability reporting guidelines, our results reveal significant differences in local government transparency in each context. The most transparent local governments are the Anglo-Saxon ones, followed by Southern European and Nordic governments. Based on individualized empirical results for each administrative style, our conclusions propose useful policy interventions to enhance sustainability transparency within each cultural tradition, such as development of legal rules on transparency and sustainability, tools to motivate local managers for online diffusion of sustainability information and analysis of information needs of stakeholders.
Andrés Navarro-Galera; Mercedes Ruiz-Lozano; Pilar Tirado-Valencia; Araceli De Los Ríos-Berjillos. Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures. Sustainability 2017, 9, 432 .
AMA StyleAndrés Navarro-Galera, Mercedes Ruiz-Lozano, Pilar Tirado-Valencia, Araceli De Los Ríos-Berjillos. Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures. Sustainability. 2017; 9 (3):432.
Chicago/Turabian StyleAndrés Navarro-Galera; Mercedes Ruiz-Lozano; Pilar Tirado-Valencia; Araceli De Los Ríos-Berjillos. 2017. "Promoting Sustainability Transparency in European Local Governments: An Empirical Analysis Based on Administrative Cultures." Sustainability 9, no. 3: 432.
En el actual contexto de crisis, los ciudadanos demandan al sector público mayor transparencia y rendición de cuentas. Este trabajo pretende avanzar en el conocimiento de las prácticas de sostenibilidad en la administración pública. Para ello proponemos comparar la divulgación de información sobre sostenibilidad realizada por distintos gobiernos regionales, analizando las webs de los mismos mediante un análisis de contenido, usando para ello un listado de ítems basado en las guías del Global Reporting Initiative (GRI). Nuestros resultados muestran que los gobiernos regionales españoles difunden dos tercios de la información requerida por el GRI, presentando la información social un nivel de respuesta mayor y la información general un menor nivel de difusión. Además, aquellos gobiernos regionales con mayor compromiso ambiental publican más información sobre sostenibilidad. De nuestras conclusiones podemos destacar que la mala situación financiera que atraviesan no parece impulsar a los gobiernos regionales españoles a divulgar información sobre sostenibilidad.
Francisco J. Alcaraz-Quiles; Andrés Navarro-Galera; David Ortiz-Rodríguez. La transparencia sobre sostenibilidad en gobiernos regionales: el caso de España. Convergencia Revista de Ciencias Sociales 2016, 1 .
AMA StyleFrancisco J. Alcaraz-Quiles, Andrés Navarro-Galera, David Ortiz-Rodríguez. La transparencia sobre sostenibilidad en gobiernos regionales: el caso de España. Convergencia Revista de Ciencias Sociales. 2016; (73):1.
Chicago/Turabian StyleFrancisco J. Alcaraz-Quiles; Andrés Navarro-Galera; David Ortiz-Rodríguez. 2016. "La transparencia sobre sostenibilidad en gobiernos regionales: el caso de España." Convergencia Revista de Ciencias Sociales , no. 73: 1.
In many countries, the economic crisis brought high volumes of deficit and debt in public entities, which jeopardized the ability of governments to continue providing public services and caused considerable imbalances of economic growth in different regions. In this context, from the recognition of the linkage between economic development and efficiency in public management, previous research indicates that local governments are called to play a key role in promoting sustainable development through environment, economic and social policies based on financial sustainability of the public services. This paper aims to identify influencing factors on the financial sustainability of local governments, as an indicator of their capacity to maintain the delivery of public services over time. Based on a sample of 139 Spanish municipalities with large population for the period 2006–2014, our findings reveal the influence of variables such as the unemployment rate by sector, the dependent population, the immigrant population and the level of education of the population, on the financial sustainability in local governments, providing new useful knowledge to managers, policymakers, researchers and others stakeholders interested in the sustainability of public services.
Manuel Pedro Rodríguez Bolívar; Andrés Navarro Galera; Laura Alcaide Muñoz; María Deseada López Subires. Analyzing Forces to the Financial Contribution of Local Governments to Sustainable Development. Sustainability 2016, 8, 925 .
AMA StyleManuel Pedro Rodríguez Bolívar, Andrés Navarro Galera, Laura Alcaide Muñoz, María Deseada López Subires. Analyzing Forces to the Financial Contribution of Local Governments to Sustainable Development. Sustainability. 2016; 8 (9):925.
Chicago/Turabian StyleManuel Pedro Rodríguez Bolívar; Andrés Navarro Galera; Laura Alcaide Muñoz; María Deseada López Subires. 2016. "Analyzing Forces to the Financial Contribution of Local Governments to Sustainable Development." Sustainability 8, no. 9: 925.
Citizen charters; Customer charters; Service charters Following the European Public Administration Network (EUPAN 2008), “key to a citizen charter is an organizations commitment to the customer about the quality of its services the customer can expect. Citizen charter is a policy term, in practice also called service guaranteed or service standard.” Citizen charters form a part of the range of ideas around total quality management although other tools can also be used. Consequently, citizen charter can easily be combined with CAF, EFQM, BSC, customer satisfaction survey, process management, or comparable operational management instruments like customer journey mapping, usability testing, and website analysis. According to OECD et al. (2007), a service charter may be defined as a public document that sets out basic information on the services provided, the standards of service that costumers can expect from an organization, and how to make complaints or suggestions for i ...
Andrés Navarro Galera. Service Charters. Global Encyclopedia of Public Administration, Public Policy, and Governance 2016, 1 -10.
AMA StyleAndrés Navarro Galera. Service Charters. Global Encyclopedia of Public Administration, Public Policy, and Governance. 2016; ():1-10.
Chicago/Turabian StyleAndrés Navarro Galera. 2016. "Service Charters." Global Encyclopedia of Public Administration, Public Policy, and Governance , no. : 1-10.
The economic crisis has led international organizations and previous research to point out the need for measuring and controlling financial sustainability in governments. Based on the main international pronouncements, this article seeks to contribute to the measurement and management of the financial sustainability, analysing the income statement evolution and identifying its influential factors. An empirical study of Spanish municipalities is then undertaken to test the relationship between the measure of the financial sustainability and three dimensions proposed by International Federation of Accountants (IFAC) (revenues, debt and services). Our findings indicate that the income statement is a good approach for the financial sustainability assessment, because it reveals relevant information about its three dimensions, allowing to identify the specific factors which could provoke sustainability problems on public services.
Andrés Navarro-Galera; Manuel Pedro Rodríguez Bolívar; Laura Alcaide-Muñoz; María Deseada López Subires. Measuring the financial sustainability and its influential factors in local governments. Applied Economics 2016, 48, 3961 -3975.
AMA StyleAndrés Navarro-Galera, Manuel Pedro Rodríguez Bolívar, Laura Alcaide-Muñoz, María Deseada López Subires. Measuring the financial sustainability and its influential factors in local governments. Applied Economics. 2016; 48 (41):3961-3975.
Chicago/Turabian StyleAndrés Navarro-Galera; Manuel Pedro Rodríguez Bolívar; Laura Alcaide-Muñoz; María Deseada López Subires. 2016. "Measuring the financial sustainability and its influential factors in local governments." Applied Economics 48, no. 41: 3961-3975.
Developers and managers of websites are key players in conveying the transparency of governments. Although previous research has highlighted the need for further progress in transparency on sustainability, very few studies have considered how websites can better contribute to providing sustainability information. This paper identifies determinant factors that can help website developers and managers enhance the online transparency on sustainability provided by regional governments. In an empirical study of 17 Spanish regional governments, we identified technological factors (such as broadband availability and the online compilation of information) and transparency-stimulating factors (such as convergence with the information society, accessibility and usability) that can be useful to increase the volume of social, economic and environmental information published on their websites.
Andrés Navarro-Galera; Francisco José Alcaraz-Quiles; David Ortiz-Rodríguez. Online dissemination of information on sustainability in regional governments. Effects of technological factors. Government Information Quarterly 2016, 33, 53 -66.
AMA StyleAndrés Navarro-Galera, Francisco José Alcaraz-Quiles, David Ortiz-Rodríguez. Online dissemination of information on sustainability in regional governments. Effects of technological factors. Government Information Quarterly. 2016; 33 (1):53-66.
Chicago/Turabian StyleAndrés Navarro-Galera; Francisco José Alcaraz-Quiles; David Ortiz-Rodríguez. 2016. "Online dissemination of information on sustainability in regional governments. Effects of technological factors." Government Information Quarterly 33, no. 1: 53-66.
Although the transparency and sustainability of governments are currently of great interest to researchers, few studies have specifically addressed these issues. Nevertheless, previous research has found sustainability transparency as a key issue in government–citizen relations, especially for local governments (LGs). The aim of this article is to identify factors that promote online transparency regarding the sustainability of public policies, by means of an empirical study of 62 LGs in the United Kingdom, Ireland, and Southern Europe. Our results show that the prevailing administrative tradition may influence the degree of transparency of LGs, with population, socioeconomic, and financial factors being relevant.
David Ortiz-Rodríguez; Andrés Navarro-Galera; Francisco J. Alcaraz-Quiles. The Influence of Administrative Culture on Sustainability Transparency in European Local Governments. Administration & Society 2015, 50, 555 -594.
AMA StyleDavid Ortiz-Rodríguez, Andrés Navarro-Galera, Francisco J. Alcaraz-Quiles. The Influence of Administrative Culture on Sustainability Transparency in European Local Governments. Administration & Society. 2015; 50 (4):555-594.
Chicago/Turabian StyleDavid Ortiz-Rodríguez; Andrés Navarro-Galera; Francisco J. Alcaraz-Quiles. 2015. "The Influence of Administrative Culture on Sustainability Transparency in European Local Governments." Administration & Society 50, no. 4: 555-594.
Francisco J. Alcaraz-Quiles; Andrés Navarro-Galera; David Ortiz-Rodríguez. Les facteurs déterminant la publication en ligne par les gouvernements locaux des rapports sur la durabilité. Revue Internationale des Sciences Administratives 2015, 81, 85 .
AMA StyleFrancisco J. Alcaraz-Quiles, Andrés Navarro-Galera, David Ortiz-Rodríguez. Les facteurs déterminant la publication en ligne par les gouvernements locaux des rapports sur la durabilité. Revue Internationale des Sciences Administratives. 2015; 81 (1):85.
Chicago/Turabian StyleFrancisco J. Alcaraz-Quiles; Andrés Navarro-Galera; David Ortiz-Rodríguez. 2015. "Les facteurs déterminant la publication en ligne par les gouvernements locaux des rapports sur la durabilité." Revue Internationale des Sciences Administratives 81, no. 1: 85.
Manuel Pedro Rodríguez Bolívar; Andrés Navarro Galera; Laura Alcaide Muñoz. New development: The role of accounting in assessing local government sustainability. Public Money & Management 2014, 34, 233 -236.
AMA StyleManuel Pedro Rodríguez Bolívar, Andrés Navarro Galera, Laura Alcaide Muñoz. New development: The role of accounting in assessing local government sustainability. Public Money & Management. 2014; 34 (3):233-236.
Chicago/Turabian StyleManuel Pedro Rodríguez Bolívar; Andrés Navarro Galera; Laura Alcaide Muñoz. 2014. "New development: The role of accounting in assessing local government sustainability." Public Money & Management 34, no. 3: 233-236.
In the present context of international public finance crisis, the analysis of government sustainability is considered of vital importance, and a significant element in this is the accounting measurement of intergenerational equity. The aim of this paper is to identify factors that may influence the financial sustainability of local government, doing so through the analysis of 116 local administrations in Spain. Based on Pearson correlation analysis, our main findings show that the annual budget result is a key determinant of local government financial sustainability, and highlight the value of controlling the balance of budget expenditures in preventing future problems of viability for these local authority services.
Manuel Pedro Rodríguez Bolívar; Andrés Navarro Galera; Laura Alcaide Muñoz; María Deseada López Subires. Factors influencing local government financial sustainability: an empirical study. Lex localis - Journal of Local Self-Government 2013, 12, 31-54 .
AMA StyleManuel Pedro Rodríguez Bolívar, Andrés Navarro Galera, Laura Alcaide Muñoz, María Deseada López Subires. Factors influencing local government financial sustainability: an empirical study. Lex localis - Journal of Local Self-Government. 2013; 12 (1):31-54.
Chicago/Turabian StyleManuel Pedro Rodríguez Bolívar; Andrés Navarro Galera; Laura Alcaide Muñoz; María Deseada López Subires. 2013. "Factors influencing local government financial sustainability: an empirical study." Lex localis - Journal of Local Self-Government 12, no. 1: 31-54.
Although the importance of sustainability reporting in the public sector is widely recognized, there are few studies about this issue. This paper analyzed the practices of diffusion of information on sustainability in local governments. So, we observed the Websites of the largest local governments in Spain using a list of items from the guidelines of GRI and comparing the results with the results of the Spanish regional governments. Our findings show that local governments reported some information (50% of the items), but less than regional governments (60%). Social information is the most widespread and environmental information is the least reported.
Francisco José Alcaraz-Quiles; Andrés Navarro-Galera; David Ortiz-Rodríguez. A Comparative Analysis of Transparency in Sustainability Reporting by Local and Regional Governments. Lex localis - Journal of Local Self-Government 2013, 12, 1 .
AMA StyleFrancisco José Alcaraz-Quiles, Andrés Navarro-Galera, David Ortiz-Rodríguez. A Comparative Analysis of Transparency in Sustainability Reporting by Local and Regional Governments. Lex localis - Journal of Local Self-Government. 2013; 12 (1):1.
Chicago/Turabian StyleFrancisco José Alcaraz-Quiles; Andrés Navarro-Galera; David Ortiz-Rodríguez. 2013. "A Comparative Analysis of Transparency in Sustainability Reporting by Local and Regional Governments." Lex localis - Journal of Local Self-Government 12, no. 1: 1.
Manuel Pedro Rodriguez Bolivar; Andrés Navarro Galera. The Role of Fair Value Accounting in Promoting Government Accountability. Abacus 2012, 48, 348 -386.
AMA StyleManuel Pedro Rodriguez Bolivar, Andrés Navarro Galera. The Role of Fair Value Accounting in Promoting Government Accountability. Abacus. 2012; 48 (3):348-386.
Chicago/Turabian StyleManuel Pedro Rodriguez Bolivar; Andrés Navarro Galera. 2012. "The Role of Fair Value Accounting in Promoting Government Accountability." Abacus 48, no. 3: 348-386.