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The determinants of efficiency in municipal governments ()

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Nội dung chi tiết: The determinants of efficiency in municipal governments ()

The determinants of efficiency in municipal governments ()

The determinants of efficiency in municipal governments (*)Authors:Bernardino BenitoDepartment of Accounting Faculty of Economics and Business Univers

The determinants of efficiency in municipal governments ()sity of Murcia-Campus of Espinardo 30100-Espinardo (Murcia) SpainTel.: (34) 968 363812: Fax: (34) 968 363818Email: beriLtobWni.esFrancisco BastidaDepa

rtment of Accounting Faculty of Economics and Business Technical University of Cartagena - Spam Alfonso XIII. 50 30203-CartagenaTel: (34) 968 325740: The determinants of efficiency in municipal governments ()

Fax: (34) 968 325782 Email: fcoHastKla^LLipcLesJose Antonio GarcíaDepartment of Quantitative Methods Faculty of Economics and Business Technical Unive

The determinants of efficiency in municipal governments ()

rsity of Cartagena - Spain Alfonso XIII, 50 30203-CartagenaTel: (34) 968 325492Email: josea.garcia@upct.esThe determinants of efficiency in municipal

The determinants of efficiency in municipal governments (*)Authors:Bernardino BenitoDepartment of Accounting Faculty of Economics and Business Univers

The determinants of efficiency in municipal governments ()ities (69% of the response rate) have been collected. Services analyzed are: police, culture, sports, green areas, refuse collection and water supply.

Ratios of efficiency have been related to other control variables, such as economic, size of the municipality, decentralization, political sign and f The determinants of efficiency in municipal governments ()

inancial situation. A weak positive relation between economic level and efficiency arises. Some weak evidence also exists that public management of re

The determinants of efficiency in municipal governments ()

fuse collection IS more efficient than private. In water supply, public management by means of a company controlled by the local government is clearly

The determinants of efficiency in municipal governments (*)Authors:Bernardino BenitoDepartment of Accounting Faculty of Economics and Business Univers

The determinants of efficiency in municipal governments ()unicipal services - data envelopment analysis(*) This work is part of the research project PPC/01491/03, funded by the Fundacion Seneca of the Autonom

ous Community of the Region of Murcia (Spain).21. IntroductionAt the present time there is a clear concern in the developed countries about the improv The determinants of efficiency in municipal governments ()

ement of effectiveness and efficiency in public sector activities. This is a consequence, on the one hand, of the demand of more and better public ser

The determinants of efficiency in municipal governments ()

vices and on the other hand, of the limitations on public incomes and indebtedness. With respect to the indebtedness in the Spanish public sector, we

The determinants of efficiency in municipal governments (*)Authors:Bernardino BenitoDepartment of Accounting Faculty of Economics and Business Univers

The determinants of efficiency in municipal governments () future it will be an essential tool in order to evaluate whether public organizations have managed their resources efficiently. At the moment, the fo

llowing equation applies to public services:Decrease of public incomes + limitations to indebtedness + greater demands of services public = More effic The determinants of efficiency in municipal governments ()

ient management of these public resourcesOnce the need to evaluate the public sector is stated, methodologies for this analysis have been developed. A

The determinants of efficiency in municipal governments ()

mong them, we can emphasize the Data Envelopment Analysis (DEA), as the mathematical technique internationally accepted by the literature. This method

The determinants of efficiency in municipal governments (*)Authors:Bernardino BenitoDepartment of Accounting Faculty of Economics and Business Univers

The determinants of efficiency in municipal governments ()ement efficiency analysis is essential. In this way. the Spanish Public Administration (IGAE. 1997) has made great efforts in the measurement of objec

tives achievement (with the development of specialized software). Similar efforts have been developed in other highly developed countries (Australia. The determinants of efficiency in municipal governments ()

Denmark. Finland. Norway. Sweden and Switzerland).In an international scope, it is worth to mention the case of the United States. In this country, Go

The determinants of efficiency in municipal governments ()

vernmental Accounting Standards Board (GASB) has issued 1 The reader can find it in the following web page: http:/AwA»zigae.meh.es/NR/rdonlyres/BBD74C

The determinants of efficiency in municipal governments (*)Authors:Bernardino BenitoDepartment of Accounting Faculty of Economics and Business Univers

The determinants of efficiency in municipal governments ()ulate and disclose efficiency indicators (Fountain and Roob. 1994: GASB. 1990. 1994). In addition. GASB has promoted the establishment of standardized

municipal efficiency Indicators that allow both the comparison between different municipalities and the analysis of the evolution of the efficiency i The determinants of efficiency in municipal governments ()

n one municipality. Likewise, in Spain, the Association of Accounting and Business Management (AECA) issued a document entitled "Management Indicators

The determinants of efficiency in municipal governments ()

for Public Organizations", becoming a guide for Public Organizations to implement management indicators in order to evaluate effectiveness, economy a

The determinants of efficiency in municipal governments (*)Authors:Bernardino BenitoDepartment of Accounting Faculty of Economics and Business Univers

The determinants of efficiency in municipal governments ()en complemented by another one entitled ’A System of Management Indicators for Municipalities", which describes a list of indicators to be used to eva

luate municipal management. Furthermore, it shows a set of rules, characteristics and methodological guidelines to ensure the quality of these indicat The determinants of efficiency in municipal governments ()

ors.Focusing on the Spanish local sector. Andalusian and Catalan municipalities (Navarro. 1998: Ortiz. 2003: Pina and Torres, 1999a; Glménez and Prior

The determinants of efficiency in municipal governments ()

. 2000) have already developed efficiency analysis projects.In the Spanish health system (Pina and Torres, 1992 and Garcia et al., 1999) DEA methodolo

The determinants of efficiency in municipal governments (*)Authors:Bernardino BenitoDepartment of Accounting Faculty of Economics and Business Univers

The determinants of efficiency in municipal governments ()improve efficiency levels. These projects have become essential to provide useful information to the political decision making.2 In terms of surface a

rea the Region of Murcia IS the ninth largest of the Spanish autonomous communities and lies at the centre of the Spanish Mediterranean coastal arch. The determinants of efficiency in municipal governments ()

According to the most recent census figures, corresponding to 1st January 2005, the Region of Murcia has an official population of 1.335.792 inhabitan

The determinants of efficiency in municipal governments ()

ts.4The problem of the measurement of mputs/outputs. that in the private sector is relatively simple, gets complicated in the public sector, because o

The determinants of efficiency in municipal governments (*)Authors:Bernardino BenitoDepartment of Accounting Faculty of Economics and Business Univers

The determinants of efficiency in municipal governments ()rs in the public sector in general. For example, Navarro (1998), Ortiz (2003) and AECA (2004) develop a battery of useful indicators for several munic

ipal services, such as: police, culture, sports, green areas, housing, fire-fighting services, refuse collection, water supply and cleaning, street li The determinants of efficiency in municipal governments ()

ghting, general services and financial, economic and budgetary management. Some of these services are investigated in this paper.The paper is organize

The determinants of efficiency in municipal governments ()

d as follows. Section 2 provides a detailed description of the research objective and methodology. Section 3 reviews previous literature on evaluation

The determinants of efficiency in municipal governments (*)Authors:Bernardino BenitoDepartment of Accounting Faculty of Economics and Business Univers

The determinants of efficiency in municipal governments ()the variables that are going to be related with efficiency indicators. Section 5 examines relationships among variables. Finally, section 6 summarizes

conclusions, presents limitations and proposes further research. The determinants of efficiency in municipal governments ()

The determinants of efficiency in municipal governments (*)Authors:Bernardino BenitoDepartment of Accounting Faculty of Economics and Business Univers

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