Condición financiera y eficiencia en los gobiernos locales de las Islas Canarias en tiempos de crisis financiera

Cost efficiency and financial situation of local governments in the Canary Isles during the recession

Autores/as

  • Diego Prior Universitat Autònoma de Barcelona, Spain
  • Ignacio Martín-Pinillos-Castellanos Universitat Autònoma de BarcelonUniversidad de la Laguna, Spain
  • Gemma Pérez-López Facultad de Ciencias Económicas y Empresariales, University of Granada, Spain
  • José L. Zafra-Gómez Universidad de Granada, Spain
DOI: https://doi.org/10.6018/rcsar.376091
Palabras clave: Eficiencia, Condición financiera, Endeudamiento, Sector público local, M-Order

Agencias de apoyo

  • We are grateful for the financial support received from Ministerio de Educación y Ciencia (Spain; ECO2013-48413-R and ECO2016-76578-R).

Resumen

Este trabajo examina la eficiencia de costes para el caso particular del sector público municipal español, concretamente, para el caso de los municipios canarios, poniendo especial énfasis en áreas relacionadas con la condición financiera y diferentes tipologías de deuda, teniendo en cuenta las características propias que estos municipios poseen, como un índice turístico elevado. En primer lugar, se utiliza el método de orden m para evaluar la eficiencia de costes de 77 municipios de las Islas Canarias, para el período 2008-12. En la segunda etapa, examinamos el efecto producido en la eficiencia de costes por diferentes tipologías de endeudamiento (largo plazo, corto plazo, financiero y comercial) junto con otras variables financieras, económicas, políticas y de calidad, utilizando el modelo desarrollado por Simar y Wilson (2007), basado en una regresión truncada con datos de panel. Nuestro análisis empírico muestra que en tiempos de crisis existe una relación significativa entre los componentes de la condición financiera y la eficiencia de costes. En particular, concluye que mientras la eficiencia de los costes municipales aumenta con la deuda comercial, disminuye con la deuda financiera. Además, mostramos que ciertas variables socioeconómicas afectan los niveles de eficiencia de costes.

Descargas

Los datos de descargas todavía no están disponibles.

Citas

Ansell, C., Boin, A., & Keller, A. (2010). Managing transboundary crises: identifying the building blocks of an effective response system. Journal of Contingencies and Crisis Management, 18(4), 195–207.

Andrews, R., & Entwistle, T. (2013). Four faces of public service efficiency: What, how, when and for whom to produce. Public Management Review, 15(2), 246-264.

Atan, R., Raman, S. A., Sawiran, M. S., Mohamed, N., & Mail, R. (2010). Financial Performance of Malaysian Local Authorities: A Trend Analysis. In International Conference on Science and Social Research, 271–276. Kuala Lumpur, December 5–8. CSSR.

Balaguer-Coll, M. T. (2002). Análisis de la situación financiera y la eficiencia en las administraciones locales. Instituto de Contabilidad y de Auditoría de Cuentas.

Balaguer-Coll, M. T. (2004). La eficiencia en las administraciones locales ante diferentes especificaciones del output. Hacienda Pública Española, 170, 37-58.

Balaguer-Coll, M. T., & Prior, D. (2009). Short-and long-term evaluation of efficiency and quality. An application to Spanish municipalities. Applied Economics, 41(23), 2991-3002.

Balaguer-Coll, M. T., Prior, D., & Tortosa-Ausina, E. (2007). On the determinants of local government performance: A two-stage nonparametric approach. European Economic Review, 51(2), 425-451.

Balaguer-Coll, M. T., Prior, D., & Tortosa-Ausina, E. (2013). Output complexity, environmental conditions, and the efficiency of municipalities. Journal of Productivity Analysis, 39(3), 303-324.

Bastida, F. J., Benito, B., & Guillamón, M. D. (2009). An empirical assessment of the municipal financial situation in Spain. International Public Management Journal, 12(4), 484-499.

Bastida, F., Beyaert, A., & Benito, B. (2013). Electoral cycles and local government debt management. Local Government Studies, 39(1), 107-132.

Benito, B., & Bastida, F. J. (2004). The determinants of the municipal debt policy in Spain. Journal of Public Budgeting, Accounting and Financial Management, 16(4), 525-558.

Benito, B., Guillamón, M.D., Ríos, A.M., & Bastida, F. (2018). Can salaries and re-election prevent political corruption? An empirical evidence, Revista de Contabilidad-Spanish Accounting Review, 21 (1), 19-27.

Benito, B., Bastida, F. J., & García, J. A. (2010). Explaining differences in efficiency: An application to Spanish municipalities. Applied Economics, 42(4), 515-528.

Bisogno, M., & Cuadrado-Ballesteros, B. (2018). Explaining the relation between efficiency and financial condition: empirical analysis on local governments. In Financial Sustainability and Intergenerational Equity in Local Governments (pp. 149-178). IGI Global.

Borge, L., Falch, T., & Tovmo, P. (2008). Public sector efficiency: The roles of political and budgetary institutions, fiscal capacity, and democratic participation. Public Choice, 136(3-4), 475-495.

Borowiecki, K. J. (2013). Agglomeration economies in classical music. Papers in Regional Science, in press. https://doi.org/10.1111/pirs.12078.

Bosch, N., Espasa, M., & Mora, T. (2012). Citizen control and the efficiency of local public services. Environment and Planning-Part C, 30(2), 248.

Bruns, C., & Himmler, O. (2011). Newspaper circulation and local government efficiency. The Scandinavian Journal of Economics, 113(2), 470-492.

Cabaleiro, R., Buch, E., & Vaamonde, A. (2013). Developing a method to assessing the municipal financial health. The American Review of Public Administration, 43(6), 729-751.

Carmeli, A. (2002). A conceptual and practical framework of measuring performance of local authorities in financial terms: analysing the case of Israel. Local Government Studies 28 (1): 21–36.

Cazals, C., Florens, J., & Simar, L. (2002). Nonparametric frontier estimation: A robust approach. Journal of Econometrics, 106(1), 1-25.

Canadian Institute of Chartered Accountants. (1997). Indicators of government financial condition. Toronto, Ontario, Canada: CICA.

Canadian Institute of Chartered Accountants. (2009). Public sector statements of recommended practice (SORP) 4. Indicators of financial condition. Toronto, Ontario, Canada: CICA.

Cabasés, F., P. Pascual y J. Valles (2007), The Effectiveness of Institutional Borrowing Restrictions: Empirical Evidence from Spanish Municipalities, Public Choice, 131 (3), pp. 293-313.

Congleton, R. (2002). The Median Voter Model. In CK Rowley (Ed.); F. Schneider (Ed.) (2003). The Encyclopedia of Public Choice.

Cordero, J.M., Pedraja-Chaparro, F., Pisaflores, E. C., & Polo, C. (2017). Efficiency assessment of Portuguese municipalities using a conditional nonparametric approach. Journal of Productivity Analysis, 48(1), 1-24.

Cordero, J. M., Prior, D., & Simancas, R. (2013). A comparison of public and private schools in Spain using robust nonparametric frontier methods. Central European Journal of Operations Research, 1-22.

Cuadrado-Ballesteros, B., & Bisogno, M. (2018). Efficiency as a determinant of financial condition: an assessment of Italian and Spanish local governments. International Public Management Journal, (just-accepted), 1-58.

Cuadrado-Ballesteros, B., García-Sánchez, I. M., & Prado-Lorenzo, J. M. l. (2013). Effect of modes of public services delivery on the efficiency of local governments: A two-stage approach. Utilities Policy, 26, 23-35.

Da Cruz, N. F., & Marques, R. C. (2014). Revisiting the determinants of local government performance. Omega, 44, 91-103.

Daraio, C., & Simar, L. (2007). Advanced robust and nonparametric methods in efficiency analysis: Methodology and applications. Springer Science & Business Media.

De Borger, B., & Kerstens, K. (1996). Cost efficiency of Belgian local governments: A comparative analysis of FDH, DEA, and econometric approaches. Regional Science and Urban Economics, 26(2), 145-170.

De Borger, B., Kerstens, K., Moesen, W., & Vanneste, J. (1994). Explaining differences in productive efficiency: An application to Belgian municipalities. Public Choice, 80(3-4), 339-358.

De Sousa, Maria Da Conceição Sampaio, & Stošić, B. (2005). Technical efficiency of the brazilian municipalities: Correcting nonparametric frontier measurements for outliers. Journal of Productivity Analysis, 24(2), 157-181.

De Witte, K., & Geys, B. (2013). Citizen coproduction and efficient public good provision: Theory and evidence from local public libraries. European Journal of Operational Research, 224, 592-602.

De Witte, K., & Marques, R. C. (2010). Influential observations in frontier models, a robust non-oriented approach to the water sector. Annals of Operations Research, 181(1), 377-392.

Diez-Ticio, A., & Mancebón, M. (2002). The efficiency of the Spanish police service: An application of the multiactivity DEA model. Applied Economics, 34(3), 351-362.

Dijkgraaf, E., Gradus, R.H.J.M., & Melenberg, B. (2003). Contracting out refuse collection. Empirical Economics, 28 (3), 553–570.

Dubin, J. A., & Navarro, P. (1988). How markets for impure public goods organize: The case of household refuse collection. Journal of Law, Economics, & Organization, , 217-241.

Fernández Santos, Y., Martínez Campillo, A., & Fernández Fernández, J. M. (2015). Determinantes de la eficiencia en las universidades públicas españolas: Un análisis DEA en dos etapas. XIV Jornadas De Economía De La Educación. Madrid. Asociación De Economía De La Educación,

Fresneda, S., & Hernández, J. (2018). Institutional capacity in the accounting reform process in Spanish local governments. Revista de Contabilidad – Spanish Accounting Review, 21 (2), 188–195, https://doi.org/10.1016/j.rcsar.2018.05.002

Geys, B. (2006). Looking across borders: A test of spatial policy interdependence using local government efficiency ratings. Journal of Urban Economics, 60(3), 443-462.

Geys, B., Heinemann, F., & Kalb, A. (2010). Voter involvement, fiscal autonomy and public sector efficiency: Evidence from German municipalities. European Journal of Political Economy, 26(2), 265-278.

Giménez, V. M., & Prior J., D. (2007). Long‐and short‐term cost efficiency frontier evaluation: Evidence from Spanish local governments. Fiscal Studies, 28(1), 121-139.

Government of Western Australia: Department of Local Government. 2013. Local Government Operational Guidelines: Financial Ratios, 18. Perth: Department of Local Government.

Greenberg, J., & Hillier, D. (1995). Indicators of financial condition for governments. 5th Conference of Comparative International Governmental Accounting Research. Paris-Amy.

Groves, M., Godsey, W., & Shulman, M. (2003). Evaluating Financial Condition: A Handbook of Local Government (3rd ed.). Washington, DC: International City Management Association.

Hammer, R. B., & Green, G. P. (1996). Local growth promotion: Policy adoption versus effort. Economic Development Quarterly, 10(4), 331-341.

Hendrick, R. M. (2011). Managing the fiscal metropolis: The financial policies, practices, and health of suburban municipalities Georgetown University Press.

Ibarloza Arrizabalaga, A., Erkizia Olaizola, A., Malles Fernández, E. (2017). Implantación de una metodología cooperativa de cálculo de costes de los servicios públicos locales. Revista de Contabilidad-Spanish Accounting Review, 20 (2), 210-224.

Kalb, A., Geys, B., & Heinemann, F. (2012). Value for money? German local government efficiency in a comparative perspective. Applied Economics, 44(2), 201-218.

Kneip, A., Park, B. U., & Simar, L. (1998). A note on the convergence of nonparametric DEA estimators for production efficiency scores. Econometric Theory, 14(06), 783-793.

Kutner, M. H., Nachtsheim, C., & Neter, J. (2004). Applied linear regression models. McGraw-Hill/Irwin.

López-Hernández, A., Prior J., D., Zafra-Gómez, J. L., &Plata Díaz, A. M. (2012). Determinando el impacto del entorno socioeconómico y de las formas de gestión sobre la eficiencia en la prestación de servicios públicos locales de Andalucía. Fundación Pública Andaluza Centro de Estudios Andaluces. Junta de Andalucía.

López-Hernández, A.M., Zafra-Gómez, J. L., Plata Díaz, A. M., & de la Higuera-Molina, E. J. (2017). Modeling fiscal stress and contracting out in local government: The influence of time, financial condition, and the great recession. The American Review of Public Administration, 48 (6), 565-583. https://doi.org/10.1177/0275074017699276.

Mugera, A. W., & Nyambane, G. G. (2015). Impact of debt structure on production efficiency and financial performance of broadacre farms in Western Australia. Australian Journal of Agricultural and Resource Economics, 59(2), 208-224.

Narbón‐Perpiñá, I., & De Witte, K. (2018a). Local governments' efficiency: a systematic literature review—part I. International Transactions in Operational Research, 25(2), 431-468.

Narbón‐Perpiñá, I., & De Witte, K. (2018b). Local governments' efficiency: a systematic literature review—part II. International Transactions in Operational Research, 25(2), 1107-1136.

Pascual Arzoz, P., Cabasés Hita, F., & Ezcurra, R. (2008). Financiación, restricciones institucionales y endeudamiento: Un análisis con microdatos de los municipios de Navarra. XV Encuentro de Economía Pública.

Pérez-López, G., Plata-Díaz, A. M., Zafra-Gómez, J. L., & López-Hernández, A. M. (2014). Operaciones fuera de presupuesto (off budget), factores políticos y deuda municipal: Un estudio empírico aplicando una metodología de datos de panel. Gestión y Política Pública, 23(1), 185-218.

Pérez-López, G., Prior, D., & Zafra-Gómez, J. L. (2015). Rethinking new public management delivery forms and efficiency: long-term effects in Spanish local government. Journal of Public Administration Research and Theory, 25(4), 1157-1183.

Pérez-López, G., Prior, D., Zafra-Gómez, J.L., & Plata-Díaz, A.M. (2016). Cost efficiency in municipal solid waste service delivery. Alternative management forms in relation to local population size. European Journal of Operational Research, 255, 583-592. doi:10.1016/j.ejor.2016.05.034.

Pérez-López, G., Prior, D., & Zafra-Gómez, J. L. (2018). Temporal scale efficiency in DEA panel data estimations. An application to the solid waste disposal service in Spain. Omega,76, 18-27.

Plata-Díaz, A. M., de la Higuera-Molina, E. J., Garrido-Rodríguez, J. C., & Zafra-Gómez, J. L. (2017). Contracting out and social services: responses to the austerity machine, financial condition and political parties. Administration & Society, in press, https://doi.org/10.1177/0095399717713797.

PricewaterhouseCoopers. 2006. National Financial Sustainability Study of Local Government: Commissioned by the Australian Local Government Association. Sydney, NSW: LGA.

Prieto, A. M., & Zofio, J. L. (2001). Evaluating effectiveness in public provision of infrastructure and equipment: the case of Spanish municipalities. Journal of productivity Analysis, 15(1), 41-58.

Prior, D. (2006). Efficiency and total quality management in health care organizations: A dynamic frontier approach. Annals of Operations Research, 145(1), 281-299.

Prior, D., Surroca, J., & Tribó, J. A. (2008). Are socially responsible managers really ethical? Exploring the relationship between earnings management and corporate social responsibility. Corporate Governance: An International Review, 16(3), 160-177.

Simar, L. (2003). Detecting outliers in frontier models: A simple approach. Journal of Productivity Analysis, 20(3), 391-424.

Simar, L., & Wilson, P. W. (2007). Estimation and inference in two-stage, semi-parametric models of production processes. Journal of Econometrics, 136(1), 31-64.

Sung, N. (2007). Information technology, efficiency and productivity: Evidence from korean local governments. Applied Economics, 39(13), 1691-1703.

Tiebout, C. M. (1956). A pure theory of local expenditures. Journal of Political Economy, 64(5), 416-424.

Turley, G., Robbins, G., & McNena, S. (2015). A framework to measure the financial performance of local governments. Local Government Studies, 41(3), 401-420.

Vanden Eeckaut, P., Tulkens, H., & Jamar, M. (1993). Cost efficiency in Belgian municipalities. The Measurement of Productive Efficiency–Techniques and Applications, 300-334.

Wang, X., Dennis, L., & Sen,Y. (2007). Measuring financial condition: A study of U.S. states. Public Budgeting and Finance, 27(2), 1-21.

Worthington, A. C. (2000). Cost efficiency in Australian local government: A comparative analysis of mathematical programming and econometrical approaches. Financial Accountability & Management, 16(3), 201-223.

Zafra-Gómez, J. L., Hernández Bastida, A., & López-Hernández, A. (2006). Evaluación de la condición financiera en las administraciones locales a través del análisis de componentes principales. Presupuesto y Gasto Público, 43, 113-126.

Zafra-Gómez, J. L., & López-Hernández, A. (2006). La valoración de la condición financiera en los ayuntamientos andaluces. Auditoría Pública: Revista de los Órganos Autónomos de Control Externo, (39), 41-52.

Zafra-Gómez, J. L., López-Hernández, A., & Hernández-Bastida, A. (2009a). Developing a model to measure financial condition in local government evaluating service quality and minimizing the effects of the socioeconomic environment: An application to Spanish municipalities. The American Review of Public Administration, 39(4), 425-449.

Zafra-Gómez, J. L., López-Hernández, A. M., & Hernández-Bastida, A. (2009b). Evaluating financial performance in local government: maximizing the benchmarking value. International Review of Administrative Sciences, 75(1), 151-167.

Zafra-Gómez, J. L., & Muñiz Pérez, A. (2010). Overcoming cost-inefficiencies within small municipalities: Improve financial condition or reduce the quality of public services? Environment and Planning.C, Government & Policy, 28(4), 609-629.

Publicado
01-07-2019
Cómo citar
Prior, D., Martín-Pinillos-Castellanos, I., Pérez-López, G., & Zafra-Gómez, J. L. (2019). Condición financiera y eficiencia en los gobiernos locales de las Islas Canarias en tiempos de crisis financiera: Cost efficiency and financial situation of local governments in the Canary Isles during the recession. Revista de Contabilidad - Spanish Accounting Review, 22(2), 129–144. https://doi.org/10.6018/rcsar.376091
Número
Sección
Artículos