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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.
La crisis económica global ha tenido un importante impacto en los gobiernos locales, especialmente por las fuertes tensiones financieras ocasionadas, provocando que los ciudadanos demanden una mayor transparencia en materia de sostenibilidad de los servicios públicos. Así, investigaciones previas y pronunciamientos internacionales están reclamando la adopción de medidas para mejorar la difusión de información gubernamental sobre sostenibilidad. En el caso de los gobiernos locales, aún son insuficientes los trabajos que han abordado la divulgación de información sobre sostenibilidad y sus variables influyentes, y muy pocos han afrontado estudios comparativos en Europa. Este trabajo analiza la información sobre sostenibilidad publicada en las Webs de 91 grandes gobiernos locales pertenecientes a nueve países europeos. Pretendemos descubrir factores influyentes en la transparencia sobre sostenibilidad de los gobiernos locales europeos, generando nuevo conocimiento útil para responsables gubernamentales interesados en potenciar la difusión online de información económica, social y medioambiental.
Andrés Navarro-Galera; David Ortiz-Rodríguez; Francisco José Alcaraz-Quiles. Un impulso a la transparencia sobre sostenibilidad en gobiernos locales europeos mediante factores poblacionales, socioeconómicos, financieros y legales. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 2019, 48, 525 -554.
AMA StyleAndrés Navarro-Galera, David Ortiz-Rodríguez, Francisco José Alcaraz-Quiles. Un impulso a la transparencia sobre sostenibilidad en gobiernos locales europeos mediante factores poblacionales, socioeconómicos, financieros y legales. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad. 2019; 48 (4):525-554.
Chicago/Turabian StyleAndrés Navarro-Galera; David Ortiz-Rodríguez; Francisco José Alcaraz-Quiles. 2019. "Un impulso a la transparencia sobre sostenibilidad en gobiernos locales europeos mediante factores poblacionales, socioeconómicos, financieros y legales." Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 48, no. 4: 525-554.
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.
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.
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.
Although international organizations and prior literature have recognized the importance of sustainability reporting for governments nowadays, some studies have revealed that this is an issue that has received little attention and thus needs further investigation. This article studies the publication of information on sustainability issues by local governments, analysing the relationship between diverse levels of sustainability information disclosure and some socioeconomic, financial and population variables. Based on the increased use of the Internet by governments, the methodology applied in this study is to analyse the websites of 55 major towns and cities in Spain, seeking 61 items that are recommended in the Global Reporting Initiative guidelines. By applying multiple linear regression analysis, we analysed the influence of 13 factors on the sustainability reporting provided by these municipal authorities. The results show that social information is the most widespread, and that the dependent population has a positive impact on the sustainability disclosures. The major opportunities to improve sustainability practices lie in improving the disclosure of economic and environmental information, through the publication of formal sustainability reports and the enhanced coordination of information published individually by different departments. Points for practitioners The results obtained highlight several issues of particular interest for managers. On the one hand, the public sector financial crisis has heightened the need to legitimize government actions. Moreover, the incidence of the variable ‘dependent population’ on the disclosure of sustainability information suggests that there is an important relation between the population structure and such disclosure, highlighting the need to consider the age of the population and its evolution over time as the basis for creating specific reports on sustainability. The public demand for information on sustainability does not depend on the level of taxes paid. Finally, local governments are not motivated by their level of financial autonomy with respect to information about their commitments on economic sustainability.
Francisco J. Alcaraz-Quiles; Andrés Navarro-Galera; David Ortiz-Rodríguez. Factors determining online sustainability reporting by local governments. International Review of Administrative Sciences 2014, 81, 79 -109.
AMA StyleFrancisco J. Alcaraz-Quiles, Andrés Navarro-Galera, David Ortiz-Rodríguez. Factors determining online sustainability reporting by local governments. International Review of Administrative Sciences. 2014; 81 (1):79-109.
Chicago/Turabian StyleFrancisco J. Alcaraz-Quiles; Andrés Navarro-Galera; David Ortiz-Rodríguez. 2014. "Factors determining online sustainability reporting by local governments." International Review of Administrative Sciences 81, no. 1: 79-109.
Francisco José Alcaraz-Quiles; Andrés Navarro-Galera; David Ortiz-Rodríguez. Factors influencing the transparency of sustainability information in regional governments: an empirical study. Journal of Cleaner Production 2014, 82, 179 -191.
AMA StyleFrancisco José Alcaraz-Quiles, Andrés Navarro-Galera, David Ortiz-Rodríguez. Factors influencing the transparency of sustainability information in regional governments: an empirical study. Journal of Cleaner Production. 2014; 82 ():179-191.
Chicago/Turabian StyleFrancisco José Alcaraz-Quiles; Andrés Navarro-Galera; David Ortiz-Rodríguez. 2014. "Factors influencing the transparency of sustainability information in regional governments: an empirical study." Journal of Cleaner Production 82, no. : 179-191.
The aim of this article is to analyse the level of public financial information disclosed by certain Arab countries in the Middle East, in view of calls for greater transparency and international trends in this respect. Accordingly, we examined the financial reports published online by the selected countries, contrasting them with the financial statements and contents proposed in the International Public Sector Accounting Standards (IPSAS) issued by the International Federation of Accountants. The results show that the Arab countries analysed present a low level of public financial information. They all present similar degrees of compliance with IPSAS 1 and 2. Nonetheless, we can observe that aid-receiving countries are implementing the policies stipulated in the international recommendations in response to the demands of donors and international agencies. Countries with oil revenues experience less pressure to implement the IPSAS. Points for practitioners The findings of this article may be of interest to public managers in all the selected Arab countries, especially those in the public administrations of the Gulf Cooperation Council countries and to consulting companies in the Gulf region. The analysis made of financial legislation and of the IPSAS 1 and 2 indexes for the selected countries may encourage them to initiate a process of financial reforms.
Khalil Abushamsieh; Antonio Lopez Hernandez; David Ortiz-Rodríguez. The development of public accounting transparency in selected Arab countries. International Review of Administrative Sciences 2014, 80, 421 -442.
AMA StyleKhalil Abushamsieh, Antonio Lopez Hernandez, David Ortiz-Rodríguez. The development of public accounting transparency in selected Arab countries. International Review of Administrative Sciences. 2014; 80 (2):421-442.
Chicago/Turabian StyleKhalil Abushamsieh; Antonio Lopez Hernandez; David Ortiz-Rodríguez. 2014. "The development of public accounting transparency in selected Arab countries." International Review of Administrative Sciences 80, no. 2: 421-442.
Khalil Abushamsieh; Antonio M. López-Hernández; David Ortiz-Rodríguez. Le renforcement de la transparence de la comptabilité publique dans certains pays arabes. Revue Internationale des Sciences Administratives 2014, 80, 461 .
AMA StyleKhalil Abushamsieh, Antonio M. López-Hernández, David Ortiz-Rodríguez. Le renforcement de la transparence de la comptabilité publique dans certains pays arabes. Revue Internationale des Sciences Administratives. 2014; 80 (2):461.
Chicago/Turabian StyleKhalil Abushamsieh; Antonio M. López-Hernández; David Ortiz-Rodríguez. 2014. "Le renforcement de la transparence de la comptabilité publique dans certains pays arabes." Revue Internationale des Sciences Administratives 80, no. 2: 461.
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.
Gulf Cooperation Council countries are seeking to develop their governmental financial information systems to make them more informative and transparent. The aim of this article is to determine the extent to which Qatar has developed its governmental financial information systems in response to the enormous degree of economic and administrative development in recent decades, and to identify the most important factors that have influenced the reforms made in this area. For this purpose, Lüder's Financial Management Reform Process Model (2001) was referred to and semi-structured interviews were carried out with governmental accounting officials in Qatar in June 2011.
Khalil Abushamsieh; Antonio Lopez Hernandez; David Ortiz-Rodríguez. Administrative Reforms to Governmental Financial Information Systems in GCC Countries: The Case of Qatar. Middle Eastern Studies 2013, 49, 790 -804.
AMA StyleKhalil Abushamsieh, Antonio Lopez Hernandez, David Ortiz-Rodríguez. Administrative Reforms to Governmental Financial Information Systems in GCC Countries: The Case of Qatar. Middle Eastern Studies. 2013; 49 (5):790-804.
Chicago/Turabian StyleKhalil Abushamsieh; Antonio Lopez Hernandez; David Ortiz-Rodríguez. 2013. "Administrative Reforms to Governmental Financial Information Systems in GCC Countries: The Case of Qatar." Middle Eastern Studies 49, no. 5: 790-804.
Administrative decentralisation in Spain has been a continuous process since the restoration of democracy. However, while significant transfers of powers and funding have taken place between the central and regional governments, this is not the case with respect to local authorities. This situation, coupled with borrowing constraints and the budgetary balance required of Spanish councils under Spanish law, as well as the present economic crisis, is causing financial difficulties in municipal accounts. In this paper, we examine a sample of 2,364 local authorities, stratified by population size, for the period 2005-2008, with the aim of analysing the finances of Spanish local councils and observing the effects of the crisis on their financial condition.
Antonio M. Lopez Hernandez; Jose Luis Zafra Gomez; David Ortiz-Rodríguez. Effects of the crisis in Spanish municipalities' financial condition: an empirical evidence (2005-2008). International Journal of Critical Accounting 2012, 4, 631 .
AMA StyleAntonio M. Lopez Hernandez, Jose Luis Zafra Gomez, David Ortiz-Rodríguez. Effects of the crisis in Spanish municipalities' financial condition: an empirical evidence (2005-2008). International Journal of Critical Accounting. 2012; 4 (5/6):631.
Chicago/Turabian StyleAntonio M. Lopez Hernandez; Jose Luis Zafra Gomez; David Ortiz-Rodríguez. 2012. "Effects of the crisis in Spanish municipalities' financial condition: an empirical evidence (2005-2008)." International Journal of Critical Accounting 4, no. 5/6: 631.
Andrés Navarro; Francisco José Alcaraz; David Ortiz. La Divulgación de Información Sobre Responsabilidad Corporativa en Administraciones Públicas: Un Estudio Empírico en Gobiernos Locales. Revista de Contabilidad 2010, 13, 285 -314.
AMA StyleAndrés Navarro, Francisco José Alcaraz, David Ortiz. La Divulgación de Información Sobre Responsabilidad Corporativa en Administraciones Públicas: Un Estudio Empírico en Gobiernos Locales. Revista de Contabilidad. 2010; 13 (2):285-314.
Chicago/Turabian StyleAndrés Navarro; Francisco José Alcaraz; David Ortiz. 2010. "La Divulgación de Información Sobre Responsabilidad Corporativa en Administraciones Públicas: Un Estudio Empírico en Gobiernos Locales." Revista de Contabilidad 13, no. 2: 285-314.
This article analyzes the effects of changes in the political system‐from dictatorship to democracy‐on financial information systems and on their reform. We chose to study Argentina, Chile and Paraguay as these three countires share a similar geographic and social‐political context. They all had dictatorial governments during the second half of the 20th century and peformed a transition to democratic systems in the 1990s. We provide a brief overview of the political context and of government accounting regulations, both before and after the transition. We propose an adaptation of Lüder's contingency model to be applied to the situation in these three countries. This model enables us to identify the principal agents and motives favouring or prejudicing the implementation of reforms to financial information systems. Ours is the first academic study of reforms to government financial information systems in three Latin American countries that have made the transition from dictatorship to democracy, identifying the contingent factors that have affected the adoption of reforms. Copyright © 2009 John Wiley & Sons, Ltd.
Carmen Caba Perez; Antonio M. López-Hernández; David Ortiz-Rodríguez. Governmental financial information reforms and changes in the political system: The Argentina, Chile and Paraguay experience. Public Administration and Development 2009, 29, 429 -440.
AMA StyleCarmen Caba Perez, Antonio M. López-Hernández, David Ortiz-Rodríguez. Governmental financial information reforms and changes in the political system: The Argentina, Chile and Paraguay experience. Public Administration and Development. 2009; 29 (5):429-440.
Chicago/Turabian StyleCarmen Caba Perez; Antonio M. López-Hernández; David Ortiz-Rodríguez. 2009. "Governmental financial information reforms and changes in the political system: The Argentina, Chile and Paraguay experience." Public Administration and Development 29, no. 5: 429-440.
Local governments in many countries are implementing administrative reforms within the framework of New Public Management (NPM) in order to improve the quality and productivity of public services. The use of performance indicators and benchmarking facilitates evaluation of efficiency regarding the provision of such services and favours the acquisition of better practices. The problems that may arise in the introduction of performance indicators in local government mainly concern the consensual design and standardization of indicators for various entities, the method to be used for calculations and the selection of analytical criteria to be applied to the values obtained. In this article, we identify obstacles that may be encountered in achieving a standardized definition of performance indicators within local government and, on the basis of learning from the practical experience of several large city councils in Spain, formulate strategies to resolve these problems, taking note of the viability and real efficacy of the solutions adopted.
Andrés Navarro Galera; David Ortiz Rodríguez; Antonio M. López Hernández. Identifying barriers to the application of standardized performance indicators in local government. Public Management Review 2008, 10, 241 -262.
AMA StyleAndrés Navarro Galera, David Ortiz Rodríguez, Antonio M. López Hernández. Identifying barriers to the application of standardized performance indicators in local government. Public Management Review. 2008; 10 (2):241-262.
Chicago/Turabian StyleAndrés Navarro Galera; David Ortiz Rodríguez; Antonio M. López Hernández. 2008. "Identifying barriers to the application of standardized performance indicators in local government." Public Management Review 10, no. 2: 241-262.
The usefulness of performance indicators increases when organizations compare their data. However, most discussions have failed to emphasize two lines of action that could improve the relevance of such comparisons: a) agreement among service managers on the indicators to be used in the evaluation; b) homogenization of the indicators to be used by organizations, and of the process used to calculate them. In this context, this paper proposes a methodology based on the participation of and consensus among managers, which helps to standardize the construction and presentation of performance indicators. The aim of this proposal is to improve the comparative evaluation of organizations. Finally, in order to test the proposal, a practical application is carried out on the local culture departments of nine large municipalities in southern Spain.
David Ortiz Rodríguez; Andrés Navarro Galera; Antonio M. López Hernández. Consensus Among Public Managers as Strategy for Standardization of Performance Indicators. International Public Management Journal 2006, 9, 371 -398.
AMA StyleDavid Ortiz Rodríguez, Andrés Navarro Galera, Antonio M. López Hernández. Consensus Among Public Managers as Strategy for Standardization of Performance Indicators. International Public Management Journal. 2006; 9 (4):371-398.
Chicago/Turabian StyleDavid Ortiz Rodríguez; Andrés Navarro Galera; Antonio M. López Hernández. 2006. "Consensus Among Public Managers as Strategy for Standardization of Performance Indicators." International Public Management Journal 9, no. 4: 371-398.
Antonio M. López Hernández; Andrés Navarro Galera; David Ortiz Rodríguez. Un sistema normalizado de indicadores de gestión aplicable a los ayuntamientos andaluces. El proyecto Sinigal II y su aplicación al servicio de cultura. Periferica 2004, 142 -156.
AMA StyleAntonio M. López Hernández, Andrés Navarro Galera, David Ortiz Rodríguez. Un sistema normalizado de indicadores de gestión aplicable a los ayuntamientos andaluces. El proyecto Sinigal II y su aplicación al servicio de cultura. Periferica. 2004; (5):142-156.
Chicago/Turabian StyleAntonio M. López Hernández; Andrés Navarro Galera; David Ortiz Rodríguez. 2004. "Un sistema normalizado de indicadores de gestión aplicable a los ayuntamientos andaluces. El proyecto Sinigal II y su aplicación al servicio de cultura." Periferica , no. 5: 142-156.