Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government Susana Jorge

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Uploaded by Susana Jorge     Uploaded date: May 09, 2023    
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Publication date
December 21, 2021
Paper language
Abstract
Having quality information about strategic financial planning is very important for any organization. In the Local Government (LG) it is pivotal, as it is expected to impact strategic decision-making and overall management of local public resources. Yet, empirical research has failed to assess the quality of financial planning information, which must be assured both for management and accountability purposes. By proposing a quality index for strategic financial planning information – the Q-FPI Index – based on programming documents made available on the municipalities’ websites, this research contributes to address this gap. The paper describes the multidimensional conceptual model followed to build the Index, considering the identification of data quality requirements and defining indicators to operationalize them. The Index is then tested through a pilot application, using data from five Portuguese municipalities. The Q-FPI Index constitutes a flexible tool, capable of fostering continuous improvement of local government performance.
Preferred Citation
Sandra Matos, Susana Jorge & Patricia Moura e Sá (2021) Measuring the Quality of the Strategic Financial Planning Information (Q-FPI) in the Local Government, International Journal of Public Administration, DOI: 10.1080/01900692.2021.2011315
Keywords
quality information, quality index, programming documents,, municipalities, Portugal
Category
Other
Type of Paper
Published paper

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