Dr. Laura Muñoz

University of Granada ( Spain)

Dr. Laura Muñoz

University of Granada ( Spain)

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Academic Career Length

17Years (2010-Present)

(Calculated once Scilit publication data is synced: current year − year of first publication + 1)

Representative Publications

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27 July 2015 in Local Government Studies

Journal Article

Risk Factors and Drivers of Financial Sustainability in Local Government: An Empirical Study

Manuel Pedro Rodriguez Bolivar

Andrés Navarro Galera

Laura Muñoz

María Deseada López Subires

The current international crisis in public finances has made financial sustainability a key issue for governments. Although the European Union (EU) and other international organisations have recommended governments to monitor demographic and economic variables, few studies have considered the influence of these variables on financial sustainability. This paper seeks to identify and analyse the drivers and risk factors that influence the financial sustainability of local government. The findings identify both risk factors (unemployment and population aged under 16 years) and drivers (budgetary outcome) of financial sustainability, which may constitute a useful basis for decision-taking by managers and policy-makers.

1 September 2017 in Government Information Quarterly

Journal Article

Analysing the scientific evolution of e-Government using a science mapping approach

Laura Muñoz

Manuel Pedro Rodriguez Bolivar

Manuel J. Cobo

Enrique Herrera–Viedma

1 October 2013 in International Public Management Journal

Journal Article

Determinants of Financial Transparency in Government

Manuel Pedro Rodriguez Bolivar

Laura Muñoz

Antonio M. Lopez

The search for enhanced transparency and accountability in government organizations has inspired studies to identify the key factors that facilitate greater disclosure of public financial information. With the advantages provided by the meta-analysis technique, applied to a sample of studies, we identify the most significant factors and incentives underlying the decisions adopted by public managers on policy strategies regarding information transparency and public responsibility. Our study shows the variables analyzed to be positively associated with the disclosure of public financial information, but also that this depends on the context in which the research is carried out. The most influential variables were the moderator variables of the administrative culture and of the measurement unit for the variables.

16 March 2016 in Applied Economics

Journal Article

Measuring the financial sustainability and its influential factors in local governments

Andrés Navarro-Galera

Manuel Pedro Rodriguez Bolivar

Laura Muñoz

María Deseada López Subires

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.

12 February 2016 in The American Review of Public Administration

Journal Article

Transparency in Governments: A Meta-Analytic Review of Incentives for Digital Versus Hard-Copy Public Financial Disclosures

Laura Muñoz

Manuel Pedro Rodriguez Bolivar

Antonio Manuel López Hernández

Prior research has indicated that information transparency in governments depends on institutional and environmental factors. Nonetheless, previous studies show heterogeneity in the results, and the academic researchers cannot make consistent conclusions. It makes it difficult to know the behavior of governments regarding their information policies. Therefore, making use of meta-analysis techniques, we integrate the empirical results reported by studies to determine the factors favoring the disclosure of public financial information via two modes of information disclosure— online versus hard-copy format . Several moderating effects— administrative culture, accounting regime, impact of measure used on determining variables , and level of government —have been considered and analyzed for their influence on the degree of correlation between the determinants and the disclosure of public financial information in both modes of information disclosure. Our study does not only show that the variables analyzed are positively associated with the disclosure of public financial information, but also that this depends on the context in which the research is conducted. The administrative style and the level of government are the main moderating effects that influence the results of analyzed studies.

7 September 2023 in Public Management Review

Journal Article

Two decades of public sector innovation: building an analytical framework from a systematic literature review of types, strategies, conditions, and results

J. Ignacio Criado

Laura Muñoz

Irene Liarte

About Me

Dr. Laura Alcaide Muñoz is Associate Professor in Accounting and Finance Department at University of Granada (Spain). She is interested in the analysis of the implementation of Open Government (OG) projects, the determination of management models that favor citizen participation (Smart Governance), as well as investigate the Smart City phenomenon and its current strategic planning practices on smart projects. She has published articles in JCR journals (American Review of Public Administration, Government Information Quarterly, International Journal of Information Management, among others), co-edited books in international editorials such as Springer or Palgrave McMillan, and has been Guest Editor in Special Issue published in Information Technology and People (IF 2.495; Q2 29/87). Current, She is co-leading a Spanish Ministry Research Proyect about Transparency, Participation and Public Innovation in Smart Local Governments. Also, she is member of Editorial Advisory Board of Transforming Government: People, Process and Policy (SRJ Q2). Department of Accounting and Finance (Faculty of Business Studies), University of Granada, C/ Campus Universitario de Cartuja S/N. Post Code (Box): 18071 Granada (Spain); Tlf +34 958249607; e-mail: lauraam@ugr.es

Dr. Laura Muñoz

Dr. Laura Muñoz

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Representative Publications

About Me