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Public sector organization financial ratios’ recent development as a matter of financial innovation

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HRŮZA Filip

Rok publikování 2015
Druh Článek v odborném periodiku
Časopis / Zdroj Investment Management and Financial Innovations
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
www http://businessperspectives.org/journals_free/imfi/2015/imfi_en_2015_02_Hruza.pdf
Obor Řízení, správa a administrativa
Klíčová slova public financial management; local government; analytics; financial indicators
Popis Changing conditions of external and internal nature strenghten the need of having proper management and analytical tools available for public sector organizations. This paper critically discusses this issue from the perspective of local governments. Some public administrations have accepted certain concepts and models, or their different parts, as top-down policy, some as best practice on an individual case basis; certain concepts are based on relevant research in this area without further application. This paper critically assess relevant approaches and concepts in this specific field and make complex synthesis of their recent development with proper identification of their strengths and weaknesses.
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