Real-time crisis management: Testing the role of accounting in local governments
In: Journal of accounting and public policy, Band 40, Heft 3, S. 106854
ISSN: 0278-4254
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In: Journal of accounting and public policy, Band 40, Heft 3, S. 106854
ISSN: 0278-4254
In: International journal of public administration, Band 44, Heft 11-12, S. 943-951
ISSN: 1532-4265
In: Public money & management: integrating theory and practice in public management, Band 42, Heft 6, S. 420-430
ISSN: 1467-9302
In: International journal of public administration, Band 44, Heft 16, S. 1415-1423
ISSN: 1532-4265
In: Public management review, Band 21, Heft 1, S. 21-46
ISSN: 1471-9045
In: Routledge research in urban politics and policy 6
In: Routledge focus
"Local Governments' Financial Vulnerability presents a conceptual framework developed to examine how vulnerable local finances were before and in the immediate aftermath of the Covid-19 pandemic crisis by mapping and systematising its dimensions and sources. The model is then applied to eight countries with different administrative models and traditions: Australia, Austria, Bosnia and Herzegovina, Germany, Italy, Portugal, Spain, and the USA. Comparative results reveal not only that Covid-19 impacts and policy tools had a lot of similarities across countries, but also that financial vulnerability has an inherently contingent nature in time and space and can lead to paradoxical outcomes. The book shows that the impact of the crisis on local governments' finances has been postponed and that financial vulnerability is expected to increase dramatically for a few years following the pandemic, especially in larger and richer municipalities which are traditionally more autonomous and less financially vulnerable. The authors provide timely insights and analytical tools that can be useful for both academic and public policy purposes, to further appreciate local governments' financial vulnerability, especially during crises. This book is a valuable resource for practitioners and academics, as well as students of public policy, public management, financial management, and public accounting. Local governments can use the framework to better appreciate and manage their financial vulnerability, while oversight authorities can use it to help local governments become less financially vulnerable or, at least, more aware of their financial vulnerability. Financial institutions, advisors, and rating agencies may use this publication to refine or revise their models of credit risk assessment."
In: Public money & management: integrating theory and practice in public management, Band 43, Heft 7, S. 731-740
ISSN: 1467-9302
In: Annals of public and cooperative economics, Band 92, Heft 2, S. 307-332
ISSN: 1467-8292
AbstractPublicly owned private‐law organizations represent a sort of a hybrid between pure‐public and pure‐private management forms, and a rather successful one, at least if one considers the ongoing success that such organizations encounter in many European countries, especially at the local level. Economic theory has devoted scant attention to the reasons that may confer a competitive advantage to public enterprises, vis‐à‐vis both entirely privatized companies and traditional public bureaucracies. The paper develops a conceptual framework to systematically evaluate the performances of local SoEs in relation to their ability to achieve policy goals. By considering SoEs as output‐maximizing organizations rather than profit‐maximizing ones, the proposed approach entails an interactive dialogue between evaluators, policymakers and managers to deliver better evaluation outcomes. The methodology is applied to assess the performance of a sample of local SoEs owned by the Region Friuli Venezia Giulia in Italy in an effort to support policymakers in deciding whether to maintain its shareholding participations or divest them, that is, privatizing the public services involved.