An appraisal of financial indicators for local government: a structured literature review

Iacuzzi, Silvia

doi:10.1108/jpbafm-04-2021-0064

Cited by 18 publications

(37 citation statements)

References 83 publications

(212 reference statements)

Supporting

Mentioning

Contrasting

Unclassified

Order By: Relevance

“…The search was carried out by referring to the abstract, title, and keywords, as many authors have done in previous literature reviews (e.g. Massaro et al ., 2016; Cucciniello et al ., 2017; Lyrio et al ., 2018; Santis et al ., 2018; Bracci et al ., 2019; Manes-Rossi et al ., 2020; Polzer et al ., 2021; Tai, 2021; Mattei et al ., 2021; Iacuzzi, 2022; Bisogno and Donatella, 2022).…”

Section: Methodsmentioning

confidence: 99%

Transparency in public administrations: a structured literature review

Cuadrado‐Ballesteros

Ríos

Guillamón

2023

JPBAFM

View full text Add to dashboard Cite

PurposeLiterature about transparency in public-sector organizations has been attracting the attention of scholars for the last two decades. This study reviews the existing literature with the intention of creating a description of the state of the art, categorized by geographical areas, levels of government, topics, and methodologies.Design/methodology/approachThe authors have developed a structured literature review following a rigorous protocol. The initial search was launched on 25 April 2022 on Scopus and Web of Science, resulting in 3,217 articles. After removing duplicates and studies that did not meet all the inclusion criteria specified in the review protocol, the final sample includes 956 articles from 1991 to 2021.FindingsThe analyses show a considerable increase in studies since 2005, especially in the last two years, when 30% of the publications have been produced. Most of the studies analyze the national/central level of government. Many authors compare different countries, while other scholars focus on specific countries, overall, the USA and the UK. The local level of government has also been widely studied, especially in the Spanish and Chinese contexts. The most frequently used methodologies are quantitative and empirical techniques, and the most common topics are those associated with accountability.Originality/valueThis study uses a huge sample (956 articles over the period 1991–2021), which has never been used before, to examine the literature on transparency. The structured literature review facilitates the identification of gaps that can be filled by future studies. These include analyzing transparency in specific geographical areas like Africa, Asia, and Latin America, studying transparency at different levels of government, especially at the regional and federal levels, and providing comparative studies and case study collections.

show abstract

Section: Methodsmentioning

confidence: 99%

Transparency in public administrations: a structured literature review

Cuadrado‐Ballesteros

Ríos

Guillamón

2023

JPBAFM

View full text Add to dashboard Cite

show abstract

“…The IDR is designed to calculate this capacity for each entity. The idea of the IDR refers to the literature and international practice of the past decades on assessing the creditworthiness of local governments (Iacuzzi, 2021). This literature emphasises that LGs should incur debt in such a way that it does not prevent them from fulfilling their obligations, especially the current ones (Rivenbark et al , 2010).…”

Section: Literature Reviewmentioning

confidence: 99%

Do fiscal rules of local debt affect municipal off-budget activities? Analysis of various types of municipalities

Białek‐Jaworska

Kopańska

2023

MEDAR

View full text Add to dashboard Cite

Purpose This paper aims to determine whether local governments (LGs) use non-consolidated municipally owned companies (MOCs), excluded from public sector entities and, consequently, from sub-national debt to avoid fiscal debt limits. This paper contributes to the literature by analysing the fiscal debt rule’s impact on the off-budget municipal activities in total and separate in different types of local government units. Design/methodology/approach This paper uses difference-in-differences and the system general method of moments model with the Blundell–Bond estimator for dynamic panel data analysis of MOCs owned by 866 Polish municipalities in 2010–2018. Findings This paper shows that the MOCs’ revenues support limited local public debt capacity by indebtedness restrictions imposed on municipalities in 2014. As a result, less indebted municipalities have higher off-budget revenues. The tightening of fiscal rules related to sub-sovereign indebtedness increased off-budget activities, but that effect is much stronger in rural and rural–urban municipalities than in urban municipalities and big cities. Originality/value This paper contributes to the literature by exploring the fiscal debt rule’s impact on the off-budget municipal activities in total and separate in different types of local government units. In this paper, the authors combine theories relating to private and public finance; this is a novel approach and one that is also necessary – as, in fact, the worlds of public and private actors intersect – as exemplified by the existence of MOC.

show abstract

“…Although the SLRs on various topics and themes have recently gained prominence in JPBAFM (Bonollo, 2023; Bisogno and Donatella, 2022; Iacuzzi, 2022; Nerantzidis et al. , 2022; De Waele et al.…”

Section: Introductionmentioning

confidence: 99%

“…Besides the main categorisation, the domain-based review is sub-categorised. First, a structured literature review (SLR) enables the retrieval and collection of articles using a predetermined, repeatable and open process to give a concise synthesis and evaluation of the existing literature and its critical findings on a particular topic (Iacuzzi, 2022). It is considered useful as it presents various defensible results (Massaro et al, 2016).…”

mentioning

confidence: 99%

A retrospective overview of the Journal of Public Budgeting, Accounting and Financial Management using bibliometric analysis

Göksu

2023

JPBAFM

View full text Add to dashboard Cite

PurposeThe study aims to explore a retrospective overview of the Journal of Public Budgeting, Accounting and Financial Management, a prestigious international journal in the discipline. It also analyses the bibliometric information of its publications between 2011 and 2021 in terms of authors, countries, documents, themes, topics and sources.Design/methodology/approachThe performance analysis and science mapping were conducted using the data from Scopus between 2011 and 2021. The bibliometric information of 301 publications was visualised through the analysis types, such as co-authorship, co-citation and bibliographic coupling, through the VOSviewer software programme.FindingsThe main finding is that the journal has recently improved in several areas (e.g. its productivity and visibility, citations, index scores and international collaborations). Although financial aspects such as accounting and accountability, financial management and public budgeting maintained their importance during the analysing period, some other features were revealed as new research themes. However, there are some research gaps regarding sustainable development goals, climate change and other matters, and the solutions for them through public fiscal policies.Research limitations/implicationsThe analyses are primarily backwards oriented by their very nature. Although they were excellent at portraying the past, the findings provided limited information about subjects that would be hot topics in future. The study has some limitations. The information on publications was collected from the Scopus database. However, bibliometric analyses were conducted from 2011 to 2021 as its data on Scopus did not cover before 2011. Second, the data are dynamic over time and may contain various changes in the future. Therefore, the bibliometric analysis may be repeated by including new studies of JPBAFM in the following years.Social implicationsA performance analysing that the editorial team could benefit from in order to monitor the productivity of JPBAFM, one of the popular and favoured journals in the discipline, was conducted in this paper. The editorial team may also find ideas for the intellectual development of the journal as a result of mapping the performance of the publications.Originality/valueThe bibliographic analysis of the Journal of Public Budgeting, Accounting and Financial Management has yet to be conducted. The study presents comprehensive findings on the performance and bibliometric analysis of the journal to guide authors and readers.

show abstract

An appraisal of financial indicators for local government: a structured literature review

Cited by 18 publications

References 83 publications

Transparency in public administrations: a structured literature review

Transparency in public administrations: a structured literature review

Do fiscal rules of local debt affect municipal off-budget activities? Analysis of various types of municipalities

A retrospective overview of the Journal of Public Budgeting, Accounting and Financial Management using bibliometric analysis

Contact Info

Product

Resources

About