Public sector organization financial ratios’ recent development as a matter of financial innovation
Autoři | |
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Rok publikování | 2015 |
Druh | Článek v odborném periodiku |
Časopis / Zdroj | Investment Management and Financial Innovations |
Fakulta / Pracoviště MU | |
Citace | |
www | http://businessperspectives.org/journals_free/imfi/2015/imfi_en_2015_02_Hruza.pdf |
Obor | Řízení, správa a administrativa |
Klíčová slova | public financial management; local government; analytics; financial indicators |
Popis | Changing conditions of external and internal nature strenghten the need of having proper management and analytical tools available for public sector organizations. This paper critically discusses this issue from the perspective of local governments. Some public administrations have accepted certain concepts and models, or their different parts, as top-down policy, some as best practice on an individual case basis; certain concepts are based on relevant research in this area without further application. This paper critically assess relevant approaches and concepts in this specific field and make complex synthesis of their recent development with proper identification of their strengths and weaknesses. |
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