Modeling an Analytic Hierarchy Process (AHP) assessment system for municipalities in Greece with public accounting of austerity
| Autor: | Vaia Dolka, Athanasia Karakitsiou, Michail Pazarskis, Panagiotis Pantelidis |
|---|---|
| Rok vydání: | 2018 |
| Předmět: |
education.field_of_study
Hierarchy business.industry Financial statement analysis 05 social sciences Population Analytic hierarchy process Financial ratio Accounting 0506 political science Austerity Local government 0502 economics and business 050602 political science & public administration Revenue Business 050207 economics education |
| Zdroj: | Journal of Accounting and Taxation. 10:48-60 |
| ISSN: | 2141-6664 |
| DOI: | 10.5897/jat2018.0300 |
| Popis: | The new form of local government organization should be competent and effective in order to provide 21st century services equivalent to the citizens of every country. Its new developmental role can be fulfilled by implementing management techniques that will be conducive to local development. The use of accounting ratios from financial statements is necessary to municipalities as well as to every accounting body to depict the dynamic and static condition of each entity. The aim of the study is to propose a new modeling of an Analytic Hierarchy Process (ΑHP) assessment system for municipalities in Greece based on their public accounting data in the era of austerity, due to the recent Greek economic crisis. Several revenues ratios were analyzed, which were obtained by public accounting data, of a small sample of Greek municipalities with similar population for the years 2011-2015, which is during the period of economic crisis and after the implementation of the “Kallikratis” program in Greece. The analysis of accounting ratios shows useful findings on the efficiency of each one of the examined municipalities. The created assessment model could be applied as a guide in the analysis of financial statements with ratios of all the municipalities in Greece or elsewhere. It could be further used as an evaluation tool by the policy makers and managers in the central state authorities or the municipalities system. Key words: Public accounting, ratios, revenues, municipality, Kallikratis. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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