Suchergebnisse

The public sector is presently immersed in a modernization process that requires the development and incorporation of new techniques and tools designed to improve management and facilitate this transformation. Cost accounting is one of the most popular tools used in the local governments. However their successfully implementation is far from being achieved in some areas at local level such as public sport services, which have important necessities of improve and update their financial management. This research examines the implementation of a cost accounting system in eight public sports organizations at local level in Spain. ; Consejo Superior de Deportes (039/UPB10/12) ; 0.500 JCR (2015) Q4, 167/192 Management ; UEM

Purpose. The aim of this study is to analyse the influence of the environment on the financial performance in public sports agencies at the local level. Design/methodology/approach. The influence of the socio-demographic, socio-economic and political environment on the financial condition of municipal sports agencies in Spain from 2003 to 2011 was studied by using regression models. Findings. The results show a negative influence of the size of the population and a positive influence of the municipal taxes per capita. The influence of the political context is not demonstrated. However, the set of variables only explain a small percentage of the variance. Research limitations/implications. The main limitation to this study is the possible existence of other non-controlled environmental variables. However, this study genuinely approaches the effect of the environment on municipal sports agencies, which has important research implications as it shows additional information to be contrasted with other studies in different countries or regions. Practical implications. The information provided in this study will be of great importance for managers to more objectively select other entities in benchmarking development. Originality/value. Finally, this study uses a non-exploited database and redirects performance management studies to other areas of service provision such as sport.

La legislación española ha incluido un nuevo indicador, llamado coste efectivo, para analizar el desarrollo de los servicios municipales (incluidos los deportivos) de forma homogénea, lo que podría sustituir al clásico indicador de gasto por habitante. Así, el objetivo de este artículo es analizar a las implicaciones del coste efectivo como medida de dimensionamiento del deporte a nivel municipal, tomando como referencia el tipo de gestión. Todos los municipios españoles de más de más de 20,000 habitantes formaron parte de este estudio, utilizando los datos procedentes de 2014 y 2015 (297 casos en 2014 y 273 en 2015). Se calcularon dos variables dependientes, gasto por habitante y coste por habitante en deporte, y se estimó un modelo de regresión por cada variable dependiente y año, utilizando el tipo de gestión como variable independiente (gestión directa centralizada, directa descentralizada o indirecta), así como diversos factores del entorno. Los modelos de gasto por habitante muestran más gasto (p0,05). Los coeficientes de las variables de control se mantienen estables en todos los modelos. Por tanto, el uso del coste efectivo por habitante sugiere que el nivel de servicios es similar independientemente el tipo de gestión. ; Spanish legislation has included a new indicator, effective cost, to analyze the development of municipal services (including sports) in a homogeneous way between the different management delivery forms, which could replace the classic indicator of spending per capita. Thus, the aim of this article is to analyze the implications of effective cost as a measure of sport dimension at the municipal level, taking as a reference the type of management. All Spanish municipalities with more than 20,000 inhabitants were part of this study, using data from 2014 and 2015 (297 cases in 2014 and 273 in 2015). Two dependent variables were calculated: per capita expenditure and per capita cost in sports. A regression model was estimated for each dependent variable and year, using the type of management as an independent variable (direct centralized management, direct decentralized or indirect), as well as various environmental factors. Per capita spending models show more spending (p0.05). The coefficients of the control variables remain similar in all models. Therefore, the use of the effective cost per inhabitant suggests that the level of services is similar regardless of the type of management. ; Proyecto Interno UEM (2017/UEM24) ; No data JCR 2019 ; 0.327 SJR (2019) Q3, 120/207 Physical Therapy, Sports Therapy and Rehabilitation; Q4, 99/125 Sports Science ; 1.346 IDR (2019) C1, 4/43 Deporte ; UEM