Język Polski
English
Published
:
2017-04-30
Selected Innovations in the Management of Local Government Finance. A Review and Evaluation
Zofia Dolewka
Abstract
The paper is focused on instruments exhibiting innovative features that can be seen as ground-breaking and ahead of anticipated changes in the market and the institutional environment. Innovation is here perceived as having a number of facets and deploying improvements to different areas, from organizational to performance-related. Importantly, new solutions must be based on instruments characterized by low or moderate risk. The paper attempts an overview of major innovative solutions in the local government sector, setting these in the context of applicable legal regulations. The discussion is built around a review of relevant legislation and financial tools that are already in use in public sector management and offers a critical reflection on these. An assumption is made that local government management is moderately susceptible to innovation, showing caution and restraint in adopting solutions generated in the private sector. The key generalizations and conclusions are as follows: innovations in local government finance have a number of clearly unique characteristics; financial innovations in local government should be targeted primarily at rationalizing the use of the notoriously scarce funds available to local government units; bodies that have a special role to play in this respect are those making up the system of supervision and control over the finances of local government, i.e. the regional audit offices (referred to as RIO in Poland).(original abstract)Keywords:
Local government, Local government finance, Local government budget, Innovative character, Financial innovations, Financial management, Innovations in managementMost read articles by the same author(s)
- Zofia Dolewka, Planning and Reporting Documents for the Evaluation of the Condition of the Financial Commune , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 41 (2012)
- Zofia Dolewka, The Use of Information and Communication Technologies in Municipal Offices , Zeszyty Naukowe Wyższej Szkoły Bankowej w Poznaniu: Vol. 39 (2011)
Details
References
Statistics
Authors
Citation rules
Dolewka, Z. (2017). Selected Innovations in the Management of Local Government Finance. A Review and Evaluation. Zeszyty Naukowe Wyższej Szkoły Bankowej W Poznaniu, 73(2). Retrieved from https://journals.wsb.poznan.pl/index.php/znwsb/article/view/834