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Evaluation of Financial Management of Towns in relation to Political Cycles using CV-TOPSIS

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VAVREK Roman PAPCUNOVÁ Viera TEJ Juraj

Rok publikování 2020
Druh Článek v odborném periodiku
Časopis / Zdroj Lex localis - journal of local self-government
Fakulta / Pracoviště MU

Ekonomicko-správní fakulta

Citace
www http://pub.lex-localis.info/index.php/LexLocalis/article/view/1263
Doi http://dx.doi.org/10.4335/18.2.231-252(2020)
Klíčová slova financial management; political cycle; mcdm; topsis; coefficient of variance
Popis The political cycle and its impact of economy is usually monitored at the macroeconomic level. Nonetheless, abroad studies are emerging which analyzed the impact of the political cycle on economy on the level of territorial self-government. The aim of the paper is to evaluate the impact of the political cycle on the financial management of municipalities on a sample of 69 district towns in Slovak Republic in time period 2007-2017. The results point that to significant heterogeneity, whether at the level of individual towns or when comparing the results for individual years. As a result of the differences observed at the level of the political cycles, we analyzed the differences between the results in each year of each political cycle through CV-TOPSIS method. The financial management of the analyzed towns are very diverse and the increase of town's expenditures is not always linked to the political cycle.

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