IDEAS home Printed from https://ideas.repec.org/a/ids/ijpmbe/v11y2021i5p601-619.html
   My bibliography  Save this article

Benchmarking and its use in financial analysis of local self-government

Author

Listed:
  • Radomíra Hornyák Gregáňová
  • Roman Vavrek
  • Viera Papcunová

Abstract

Benchmarking was created in the private sector, but now to be successful it is introduced also into the public sector. The aim of the paper is to use the benchmarking indicators for the evaluation of the financial management of municipalities of selected countries. The analysis showed that within the monitored benchmarking indicators, it is possible to observe significant differences between Slovak, Czech and Polish municipalities within their financial management. At the same time, the analysis also pointed to the fact that the financial management of municipalities in all analysed countries, despite fiscal decentralisation is still strongly influenced by the state.

Suggested Citation

  • Radomíra Hornyák Gregáňová & Roman Vavrek & Viera Papcunová, 2021. "Benchmarking and its use in financial analysis of local self-government," International Journal of Process Management and Benchmarking, Inderscience Enterprises Ltd, vol. 11(5), pages 601-619.
    • Handle: RePEc:ids:ijpmbe:v:11:y:2021:i:5:p:601-619
    as

    Download full text from publisher

    File URL: http://www.inderscience.com/link.php?id=117334
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ids:ijpmbe:v:11:y:2021:i:5:p:601-619. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sarah Parker (email available below). General contact details of provider: http://www.inderscience.com/browse/index.php?journalID=95 .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.