Financial Sustainability and Sustainable Development in Local Governments: Empirical Insights

被引：4
|
作者：
Bisogno, Marco [1 ]
Cuadrado-Ballesteros, Beatriz [2 ,3 ]
Manes-Rossi, Francesca [4 ]
Pena-Miguel, Noemi [5 ]
机构：
[1] Univ Salerno, Dept Management & Innovat Syst, Via Giovanni Paolo II 132, Fisciano, SA, Italy
[2] Univ Salamanca, Fac Econ, Campus Unamuno, Salamanca, Spain
[3] Univ Salamanca, Multidisciplinary Inst Enterprise, Campus Unamuno, Salamanca, Spain
[4] Univ Naples Federico II, Dept Econ Management Inst, Naples, Italy
[5] Univ Basque Country, Fac Econ & Business, Bilbao, Spain
来源：
PUBLIC PERFORMANCE & MANAGEMENT REVIEW | 2024年 / 47卷 / 03期
关键词：
Sustainable development goals; financial sustainability; Italy; Spain; local government; DEVELOPMENT GOALS; PUBLIC-SECTOR; ENVIRONMENT; INDICATORS; LEADERSHIP; DISTRESS; GOVERNANCE; MANAGEMENT; QUALITY; IMPACT;
D O I：
10.1080/15309576.2024.2340116
中图分类号：
C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];
学科分类号：
12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;
摘要：
This study investigated if and how financial sustainability affects the ability of local governments to meet the 17 Sustainable Development Goals (SDGs) established by the United Nations. Two samples consisting of Italian and Spanish local governments were analyzed for the analysis. These municipalities were selected, as they provide many essential services largely linked with several SDGs. Findings show that local governments with better financial conditions devote more effort to achieving the SDGs connected with the biosphere, as well as social and economic development. Our results can stimulate politicians and managers to fight against tax evasion to increase their resources.
引用
收藏
页码：784 / 811
页数：28
相关论文
共 50 条
  • [31] The Influence of Socio-Demographic Factors on Financial Sustainability of Public Services: A Comparative Analysis in Regional Governments and Local Governments
    Lopez Subires, Maria Deseada
    Alcaide Munoz, Laura
    Navarro Galera, Andres
    Rodriguez Bolivar, Manuel Pedro
    SUSTAINABILITY, 2019, 11 (21)
  • [32] The financial sustainability of local authorities in England and Spain: a comparative empirical study
    Rodriguez Bolivar, Manuel Pedro
    Lopez Subires, Maria Deseada
    Alcaide Munoz, Laura
    Navarro Galera, Andres
    INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES, 2021, 87 (01) : 97 - 114
  • [33] Enhancing the sustainability efforts of local governments
    River, Su Wild
    INTERNATIONAL JOURNAL OF INNOVATION AND SUSTAINABLE DEVELOPMENT, 2005, 1 (1-2) : 46 - 64
  • [34] Risk Factors and Drivers of Financial Sustainability in Local Government: An Empirical Study
    Rodriguez Bolivar, Manuel Pedro
    Navarro Galera, Andres
    Alcaide Munoz, Laura
    Lopez Subires, Maria Deseada
    LOCAL GOVERNMENT STUDIES, 2016, 42 (01) : 29 - 51
  • [35] Human development and the quality of financial reporting among the local governments in Indonesia
    Rakhman, Fuad
    Wijayana, Singgih
    JOURNAL OF INTERNATIONAL ACCOUNTING AUDITING AND TAXATION, 2024, 56
  • [36] Assessment of Financial Capabilities of Local Governments in EU Countries for the Development of Local Public Services
    Halaskova, Martina
    Halaskova, Renata
    LEX LOCALIS-JOURNAL OF LOCAL SELF-GOVERNMENT, 2016, 14 (03): : 379 - 397
  • [37] FINANCIAL MANAGEMENT SYSTEM FOR LOCAL GOVERNMENTS
    HARRILL, ER
    MANAGEMENT CONTROLS, 1970, 17 (02): : 27 - 34
  • [38] Financial Sustainability of Municipalities and Local Governments in Small-Sized Cities; a Case of Shabestar Municipality
    Hajilou, Mahran
    Mirehei, Mohammad
    Amirian, Sohrab
    Pilehvar, Mehdi
    LEX LOCALIS-JOURNAL OF LOCAL SELF-GOVERNMENT, 2018, 16 (01): : 77 - 106
  • [39] A stimulus to transparency on sustainability in European local governments through population, socioeconomic, financial and legal factors
    Navarro-Galera, Andres
    Ortiz-Rodriguez, David
    Jose Alcaraz-Quiles, Francisco
    SPANISH JOURNAL OF FINANCE AND ACCOUNTING-REVISTA ESPANOLA DE FINANCIACION Y CONTABILIDAD, 2019, 48 (04): : 525 - 554
  • [40] Sustainable development goals in public administrations: Enabling conditions in local governments
    Bisogno, Marco
    Cuadrado-Ballesteros, Beatriz
    Rossi, Francesca Manes
    Pena-Miguel, Noemi
    INTERNATIONAL REVIEW OF ADMINISTRATIVE SCIENCES, 2023, 89 (04) : 1223 - 1242
12345