Abstract
On almost a daily basis, the media report news of the “deficient management” of our municipalities and, as a consequence, their delicate financial situation. The pages of local newspapers comment on the quality and quantity of services provided, the excess indebtedness ratios, the shortage of liquid resources or the heavy dependence on current grants. Some editorials try to justify local government practices while others take up the criticisms of the Opposition. However, despite the political use that is frequently given to this information, the large space devoted by the media to local management and finance reflects the growing interest of the public in the economic and financial health of the level of Administration they find themselves closest to.
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Rodríguez, J.L.P., García, A.C., Díaz, A.L. (2002). The Disclosure of Financial Information in Local Governments: State of the Art and Future Directions. In: Montesinos, V., Vela, J.M. (eds) Innovations in Governmental Accounting. Springer, Boston, MA. https://doi.org/10.1007/978-1-4757-5504-6_18
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DOI: https://doi.org/10.1007/978-1-4757-5504-6_18
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