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Why traditional financial analysis tools and approaches are not suitable for municipalities and should be re-designed? (The case of municipalities in Czech Republic)

Název česky Proč nástroje a přístupy tradiční finanční analýzy nejsou vhodné pro obce a měly by být přepracovány? (Příklad obcí v České republice)
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HRŮZA Filip

Rok publikování 2013
Druh Článek v odborném periodiku
Časopis / Zdroj International Journal of Social Science and Humanity
Citace
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Doi http://dx.doi.org/10.7763/IJSSH.2013.V3.194
Klíčová slova Public sector; municipalities; financial analysis tools; specifics; re-design.
Popis The public sector has undergone in the 20th century complex development. Part of this evolution was represented by search for suitable management and analysis tools in the research field and in practice. Public sector inspired in this issue by the private sector, when some of its approaches, principles and tools were transformed or directly transferred to its theory and practice. The use and application of business intelligence tools in financial management of public sector entities is one of the themes that still inspires debate regarding the extent of the appropriateness of the application of these instruments into specific conditions and different functioning environment. This article aims to map out the developments in this specific area and to identify the reasons for a re-design or calibration during such transfers.
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