RT Journal Article
T1 Measuring the financial sustainability and its influential factors in local governments.
A1 Navarro Galera, Andrés
A1 Rodríguez Bolívar, Manuel Pedro
A1 Alcaide Muñoz, Laura
A1 López-Subires, María Deseada
K1 Administración local - Aspectos económicos
AB 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.
PB Taylor & Francis
YR 2016
FD 2016
LK https://hdl.handle.net/10630/37583
UL https://hdl.handle.net/10630/37583
LA eng
NO Navarro-Galera, A., Rodríguez-Bolívar, M. P., Alcaide-Muñoz, L., & López-Subires, M. D. (2016). Measuring the financial sustainability and its influential factors in local governments. Applied Economics, 48(41), 3961-3975.
NO https://openpolicyfinder.jisc.ac.uk/id/publication/4942
NO This research was carried out with financial support from the Regional Government of Andalusia (Spain), Department of Innovation, Science and Enterprise [Research project number P11-SEJ-7700] and the Spanish Ministry of Education, Culture and Sports [FPU Grant – FPU13/05949]
DS RIUMA. Repositorio Institucional de la Universidad de Málaga
RD 20 ene 2026