Ebinger, Falk, Geißler, René. 2021. Financial Supervision of Local Governments: An Organizational Challenge. In: Local Public Finance, Hrsg. Geissler R., Hammerschmid G., Raffer C. 57-72. Cham: Springer, Cham.
BibTeX
Abstract
There is a general consensus on the effects of bureaucratic structures on task implementation and performance. Nonetheless, there has been very little research in the field of local public finance regulation. This article analyses the question of organisational structure in the field of local public finance regulation by surveying 18 European countries. We present five organisational dimensions, which potentially relate to regulatory outputs, and analyse their relation to four fiscal indicators. Those organisational dimensions are (1) the department owning the task of fiscal oversight, (2) centralised or decentralised implementation, (3) implementation in the form of one concentrated or several deconcentrated (regionalised) administrative units, (4) involvement of audit court(s) and (5) task execution by higher local government tiers. This analysis carefully demonstrates whether fiscal performance is somewhat more difficult for some organisational structures than for others. The number of countries per dimension shows that in the field of local public finance regulation, some options are more likely than other ones. Moreover, our results indicate that those organisational categories, such as “task ownership” and the involvement of “audit courts” link to higher financial performance. These results can help practitioners at the respective government levels to reconsider given bureaucratic structures.
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Status of publication | Published |
---|---|
Affiliation | WU |
Type of publication | Chapter in edited volume |
Language | English |
Title | Financial Supervision of Local Governments: An Organizational Challenge |
Title of whole publication | Local Public Finance |
Editor | Geissler R., Hammerschmid G., Raffer C. |
Page from | 57 |
Page to | 72 |
Location | Cham |
Publisher | Springer, Cham |
Year | 2021 |
Reviewed? | N |
URL | https://doi.org/10.1007/978-3-030-67466-3_4 |
ISBN | 978-3-030-67465-6 |
Open Access | N |
Associations
- Projects
- Finanzaufsicht 2020
- People
- Ebinger, Falk (Former researcher)
- External
- Geißler, René (Technical University of Applied SciencesWildauGermany, Germany)
- Organization
- Institute for Public Management and Governance IN (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5118 Political science (Details)
- 5234 Administrative science (Details)
- 5324 Organizational research (Details)
- 5351 Public economy (Details)
- 5951 E-government (Details)
- 5963 Evaluation research (Details)