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https://hdl.handle.net/10316/114999
Title: | Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government | Authors: | Matos, Sandra Jorge, Susana Sá, Patrícia |
Keywords: | Quality information; quality index; programming documents; municipalities; Portugal | Issue Date: | 2021 | Publisher: | Taylor & Francis | Project: | UIDB/CPO/00758/2020 UIDB/05037/2020 |
Serial title, monograph or event: | International Journal of Public Administration | Volume: | 46 | Issue: | 10 | Abstract: | Having quality information about strategic financial planning is very important for any organization. In the Local Government (LG) it is pivotal, as it is expected to impact strategic decision-making and overall management of local public resources. Yet, empirical research has failed to assess the quality of financial planning information, which must be assured both for management and accountability purposes. By proposing a quality index for strategic financial planning information – the Q-FPI Index – based on programming documents made available on the municipalities’ websites, this research contributes to address this gap. The paper describes the multidimensional conceptual model followed to build the Index, considering the identification of data quality requirements and defining indicators to operationalize them. The Index is then tested through a pilot application, using data from five Portuguese municipalities. The Q-FPI Index constitutes a flexible tool, capable of fostering continuous improvement of local government performance. | URI: | https://hdl.handle.net/10316/114999 | ISSN: | 0190-0692 1532-4265 |
DOI: | 10.1080/01900692.2021.2011315 | Rights: | openAccess |
Appears in Collections: | I&D CeBER - Artigos em Revistas Internacionais FEUC- Artigos em Revistas Internacionais |
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Measuring-the-Quality-of-the-Strategic-Financial-Planning-Information-QFPI-in-the-Local-GovernmentInternational-Journal-of-Public-Administration.pdf | 1.29 MB | Adobe PDF | View/Open |
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