An Econometric Analysis of Evaluation and Improvement of Budget Performance in Local Government

Enkeleda Lulaj and Muthmainnah S. ()
Additional contact information
Muthmainnah S.: Universitas Al Asyariah Mandar

Acta Universitatis Danubius. OEconomica, 2021, issue 17(1), 87-107

Abstract: This paper provides a summary of studies focusing on the use of budget information in performance evaluation and improvement during budget governance. The survey shows that studies have accepted that this information is used in different ways. In this case, various factors have been identified for evaluating and improving budget performance in local governments. Despite this breadth of analysis, a critical review of the literature shows that in recent years local governments need to improve budget indicators to increase performance. Furthermore, this empirical study tends to guide local governments in choosing the right methodology for improving and evaluating budget performance. The research was conducted in local governments through a questionnaire that gave very important recommendations for budget performance.

Keywords: Local governments; financial-budget indicators; budget performance; factor analysis; multiple regression analysis (search for similar items in EconPapers)
Date: 2021
References: Add references at CitEc
Citations:

Downloads: (external link)
https://dj.univ-danubius.ro/index.php/AUDOE/article/view/798/1133 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:dug:actaec:y:2020:i:1:p:87-107

Access Statistics for this article

More articles in Acta Universitatis Danubius. OEconomica from Danubius University of Galati Contact information at EDIRC.
Bibliographic data for series maintained by Daniela Robu ().