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Quantitative analysis of financial indicators for municipalities: comparison between Portugal (Bragança district) and Slovenia

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Orientador(es)

Resumo(s)

From the characterization of Local Authority financing models and structures in Portugal and Slovenia, a set of financial and generic budget indicators has been established. These indicators may be used in a comparative analysis considering, in Portugal, the Bragança District and, in Slovenia, municipalities of similar population size. The research identified significant differences, in terms of financing sources due to some discrepancy on financial models and competences of municipalities on each country.

Descrição

Palavras-chave

Financial indicators Municipalities Quantitative analysis Public accounting

Contexto Educativo

Citação

Devjak, Srećko; Alves, Jorge; Ribeiro, Nuno A.; Monte, Ana Paula; (2007). Quantitative analysis of financial indicators for municipalities: comparison between Portugal (Bragança district) and Slovenia. In 11th Biennial CIGAR Conference. Coimbra.

Projetos de investigação

Unidades organizacionais

Fascículo

Editora

Comparative International Governmental Accounting Research

Licença CC