Ana Cárcaba

Área temática: F) Sector Público Palabras clave: calidad de vida, bienestar, municipios, DEA, VEA Keywords: quality of life, welfare, municipalities, DEA, VEA Clasificación JEL: R00, O18, H75, C60 1 VALUE EFFICIENCY ASSESSMENT OF QUALITY OF LIFE IN SPANISH MUNICIPALITIES Resumen En este trabajo se utiliza la metodología VEA-Value Efficiency Analysis para evaluar la calidad de vida de los 643 municipios españoles de mayor tamaño, utilizando 19 indicadores. El VEA es un refinamiento del DEA que impone consistencia sobre los pesos de los indicadores. Estos indicadores cubren aspectos relacionados con el consumo, servicios sociales, vivienda, transporte, medio ambiente, mercado laboral, salud, cultura, educación y seguridad. También se calculan índices VEA de supereficiencia para construir un ranking completo de calidad de vida. Los resultados muestran que la parte norte y centro de España obtiene los niveles mayores de calidad de vida. Abstract

This paper explores the evolution of the driving forces that shape individual subjective well-being (SWB) in Spain from 2013 to 2018. Several socio-demographic, material conditions and quality of life (QoL) variables are considered as potential drivers of SWB. The data come from a large survey carried in two different time periods. The first one (2013) is characterized by a negative economic scenario as a result of the global financial crisis of 2008. The second one (2018) is characterized by fast economic recovery. Our results suggest that the material conditions variables, especially unemployment, have a much deeper impact on SWB during economic downturns than during economic recovery periods. Social connections and health status are determinant factors behind SWB, especially if the economy is working well. Our results also point to changes in gender effects. While women were happier than men in 2013, this effect disappears in 2018. Paradoxically, this suggest an increase in femal...

This paper explores the main drivers of subjective well-being(SWB) in Spain. Following current descriptions of SWB, the influence of a set of sociodemographic, material conditions and quality of life variables is empirically tested. The data come from a survey covering around 13,000 households and 35,000 individuals. The results show a very strong influence of material conditions on perceived SWB. Namely, the variable “income and wealth” is found to be the single major driver of satisfaction with life in the sample. Social connections, housing, and health status also emerge as very relevant drivers. Regarding the gender implications of SWB, our results show a paradoxical reality. On average, women score significantly lower than men in material conditions and quality of life variables, but they obtain significantly higher levels of SWB. Knowing the relevance of the different drivers of SWB may be helpful for the construction of composite indicators. We find that a SWB construct that ...

This paper analyses the role conferred to the communication of financial information in local governments. An effective disclosure of this information would satisfy the demands posed by many segments of society. We first examine the objectives that information disclosure pursues and its main addresses. Then, we describe the annual report as one of the main communication tools towards the achievement of those objectives. The analysis of current practices suggests a series of recommendations that Spanish local governments could implement in the elaboration and diffusion of the annual report. The development of these guidelines constitute the central goal of this paper Introduction Almost on a daily frequency, the media report news concerning the "deficient management" of our municipalities and, as a consequence, their delicate financial situation. Local newspapers pages comment on the quality and quantity of the services provided, the excess indebtedness ratios, the shortage of liquid resources or the strong dependence on current grants. Some columns try to justify the practices undertaken by the local government, some other try to support the criticisms arising from 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 people in the economic and financial health of the level of the Administration that is nearest to them. Users of public accounting information, specially the citizens, demand access to data that allows evaluating the performance and financial condition of local governments, as a means to estimate the capacity of these entities to guarantee the feasibility of their financial and non-financial commitments, related to the provision of services. Public entities cannot refuse to assisting such demands, as politicians and public management must be accountable to those that have delegated on them. In this context, the effective disclosure of financial information by local governments is seen as a basic requirement for accountability. The usefulness of the financial information elaborated by the local entities depends to a large extent on its availability. Even if accounting statements are correctly elaborated, their utility would be scant if access to potential users is not granted. Appropriate diffusion of the financial information allows the government to keep publicly accountable, and can be interpreted as a bonding cost incurred to create an image of transparency, a reputation, that helps justifying past decisions and basing policies for the future. This paper analyses the role of financial communication in local public entities. The first section examines the objectives pursued by information disclosure and its main addresses. The second section describes the annual report as one or main communication tools that are currently being employed. The analysis of current practices suggests a series of recommendations that Spanish local governments could implement in the elaboration and diffusion of the annual report. Those guidelines are provided in the last section of the paper. Basic Issues, Objectives and Addressees of Financial Disclosure Financial disclosure and public accountability In the public sector, as well as in the private sector, the objectives of financial reporting are determined by the needs of its users, which are typically summarised in two categories: 1) a means to effectively control the manner in which resources are administered and legal obligations are accomplished, and 2) a supporting tool for decision making. Thus, expressions as "accountability" and "decision making" are usually employed to frame the basic objectives of accounting reporting (IFAC, 1991, par. 62). The relative importance of each objectives is deemed differently by different types of users. However, in the public arena, it is widely accepted that users are more interested in the accountability purpose. …

During the last two decades, the measurement of technical efficiency indexes has become a very popular field of research. Recent refinements in estimation tools and techniques have contributed to increase the interest on efficiency analyses. The empirical success of the efficiency literature has been obscured by the lack of a rigorous theory explaining the economic meaning of technical inefficiency. The objective of this article is to outline an interpretation of currently estimated indexes of technical efficiency within the framework of the resource-based view of the firm. The problems inherent to the definition of technical efficiency as a relevant theoretical concept are examined and, then, the link between technical efficiency and firm resources and capabilities is discussed.

... Eduardo González Ana Cárcaba Juan Ventura Jesús García Facultad de Económicas Universidad de Oviedo ... Lack of Parks (GREEN) Cultural and sports facilities (CULT) Lack of cleanliness (DIRT) Health facilities (HEALTH) Acoustic pollution (NOISE) ...

Revista de Contabilidad Vol. 5, ri* 10, julio-diciembre 2002, p. 19-45 ISSN 1138-4891 LOS USUARIOS DE LA INFORMACIÓN CONTABLE EN LA ADMINISTRACIÓN LOCAL: UN ENFOQUE DE AGENCIAI (The Users of Accounting Reporting in Local Governments: an Agency Approach) Ana ...

El interés por el análisis de la información contable pública ha experimentado un notable crecimiento durante los últimos años. Las importantes reformas introducidas en el ámbito contable público han contribuido al desarrollo de modelos de decisión en las entidades públicas basados en el análisis de la información resultante de su sistema contable. Con el fin de ilustrar el potencial informativo de los datos recogidos en los estados contables elaborados en el ámbito público local, en este trabajo se lleva a cabo un análisis descriptivo de la situación financiera de los municipios asturianos durante el periodo 1995- 1997. Para ello se examinan los valores alcanzados por una batería de indicadores de carácter económico, financiero y presupuestario. El trabajo revela diversos aspectos de interés, entre los que destacan el peso de las transferencias en la composición de los ingresos corrientes, la evolución creciente de la presión fiscal o la desigual importancia atribuida a la realizac...

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.

ABSTRACT This paper examines the features of Spanish local governments that influence the degree of their voluntary reporting of financial information on the Internet. Following an agency theory approach, we propose five hypotheses regarding the relationship between voluntary financial disclosure and the size, leverage, capital investment, political competition and press visibility of a local authority. The empirical application of these hypotheses shows that size, capital investment and political competition are positively associated with the degree of online reporting. We also found a negative and significant relationship between press visibility and voluntary financial disclosure.

... Eduardo González efidalgo@uniovi.es Ana Cárcaba acarcaba@uniovi.es Juan Ventura ventura@uniovi.es Departamento de Administración de Empresas y Contabilidad Universidad de Oviedo Av. Cristo s/n 33006 Oviedo (Spain) Tel: +34 985104976 Abstract ...