International Journal of Human Capital in Urban Management
Quarterly Publication

Identify and prioritize the factors affecting fiscal discipline in Municipalities

https://doi.org/10.22034/IJHCUM.2022.04.03
Volume 7, Issue 4 - Serial Number 28
Autumn 2022
Pages 469-486
International Journal of Human Capital in Urban Management

Document Type : ORIGINAL RESEARCH ARTICLE

Authors

S. Motahari 1
A. Taftiyan 2
M. Moeinadin 2

1 Department of Accounting, Islamic Azad University, Yazd Branch, Yazd, Iran .

2 Department of Accounting, Islamic Azad University, Yazd Branch, Yazd, Iran

Abstract
BACKGROUND AND OBJECTIVES: Global events in recent months, such as the (COVID-19) pandemic, have put pressures on the public budget Especially in municipalities that have made it more difficult to understand and measure. Meanwhile, Fiscal discipline as one of the most basic concepts of optimal management of resources and expenditures requires purposeful research and in this regard, the present study was conducted to identify and ranking the factors affecting the fiscal discipline of Municipalities to improve financial aspects of urban management.
METHODS: In this research, the mixed exploratory approach has been used so that the qualitative method has played an exploratory role and the quantitative method has played a confirmatory role. Also, in the qualitative stage, the Meta-Synthesis Method and in the quantitative stage, the Shannon entropy method have been used to ranking the factors.
FINDINGS: By reviewing 34 studies out of 114 initial studies, researchers identified 14 indicators and 110 codes as factors affecting the Fiscal discipline of Municipalities mentioned in various studies during the years 2000 to early 2021; Identified and categorized in the form of four balanced scorecard (BSC) perspectives.
CONCLUSION: The results of this research, in addition to the richness of the literature on the concept of fiscal discipline, assist municipalities in managing fiscal discipline and supervisory institutions in assessments by providing a categorized checklist of factors.

Keywords

Balanced Scorecard (BSC)
Fiscal discipline
Municipalities
Meta-Synthesis
Subjects

OPEN ACCESS

This article is licensed under a Creative Commons Attribution 4.0 International License, which permits use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made. The images or other third-party material in this article are included in the article’s Creative Commons license, unless indicated otherwise in a credit line to the material. If material is not included in the article’s Creative Commons license and your intended use is not permitted by statutory regulation or exceeds the permitted use, you will need to obtain permission directly from the copyright holder. To view a copy of this license, visit: http://creativecommons.org/licenses/by/4.0/

PUBLISHER NOTE

Tehran Urban Planning and Research Center remains neutral with regard to jurisdictional claims in published maps and institutional afflictions

CURRENT PUBLISHER

Municipality of Tehran

 Acerete, B.; Gasca, M.; Stafford, A., (2018). Two decades of dbfo roads in the UK and spain: an evaluation of the financial performance, Ann. Public. Coope. Econ., 1–21: (21 pages).
Al-ahdal, W.M.; Alsamhi, M.H.; Tabash, M.I.; Farhan, N.H.S., (2020). The impact of corporate governance on financial performance of Indian and GCC listed firms: An empirical investigation, Res. Int. Bus. Finance., 51: 1-31 (31 pages).
Alijan, R.A.A.K.; Al-Rabeawi, S.H.C., (2021). Strategic formulation for the Al-Musayyib municipality directorate, according to use of the balanced scorecard for the years 2021-2025. Turk. J. Comput. Math. Educ., 12(12) 4386-4407 (22 pages).
Audenaert, M.; Decramer, A.; George, B.; Verschuere, B.; Waeyenberg, V.T., (2016). When employee performance management affects individual innovation in public organizations: the role of consistency and LMX, Int. J. Hum. Resour. Manag., DOI: 10.1080/09585192.2016.1239220-1-32 (32 pages).
Blanchfield, L., (2011). United Nations reform: US policy and international perspectives. DIANE. Publ., 1-32 (32 pages).
Boehmer, H.M.; Zaytsev, Y.K., (2019). Raising aid efficiency with international development aid monitoring and evaluation systems, J. Multidiscip. Eval., 15(32): 28-40 (13 pages).
Chimtengo, S.; Mkandawire, K.; Hanif, R., (2017). An evaluation of performance using the balanced scorecard model for the univ. Malawi’s polytechnic, Afr. J. Bus. Manage., 11(4): 84-93 (10 pages).
Chowdhury, M.T.H.; Bhattacharya, P.S.; Mallick, D.; Ulubaşoglu, M.A., (2016). Exchange rate regimes and fiscal discipline: The role of trade openness. Int. Rev. Econ. Finance., 45: 106-128 (23 pages).
Duygun, M.; Ozturk, H.; Shaban, M., (2016). The role of sovereign credit ratings in fiscal discipline. Emerg. Market. Rev., 27: 1-35 (35 pages).
Eklou, K. M.; Joanis, M., (2019). Do fiscal rules cause fiscal discipline over the electoral cycle?. Int. Monet. Fund., 1-36 (36 pages).
Esfandiari, S.; Dehghan H.A., (2015). The requirements of financial discipline from the perspective of the supreme leader. J. Mil. Manage., 15(58): 95-118 (24 pages). (In Persian)
Evans, O., (2020). Fiscal discipline, financial development economic growth in Nigeria. dynamics of fiscal and monetary policies in ECOWAS countries, C.I. Nwaogwugwu (Ed.), Uni. Lagos. Pre.; 1-26 (26 pages).
Gonzalo, F.; Cordoba, D.; Pau, S.; Jose L.T., (2017). Fiscal discipline and defaults, J. Rev. Econ. Dyn., 24: 1-13 (13 pages).
Hozuri, M.J.; Gard, A.; Goldoost, M., (2015). Investigating the factors affecting the failure of the failure in the financial control system of executive devices. J. Audit. Knowl., 15 (59): 19-41 (23 pages). (In Persian)
Hulsewig, O.; Steinbach, A., (2021). Monetary financing and fiscal discipline. Int. Rev. Law. Econ., 67: 21-39 (19 pages).
Jalles, J.T.; Mulas-Granados, M. C.; Tavares, J., (2016). Fiscal discipline and exchange rates: does politics matter?. Int. Mon. Fund, 1-30 (30 pages).
Jasper, F.M.; Jong, D.; Gilbert, N.D., (2020). Fiscal discipline in EMU? Testing the effectiveness of the excessive deficit procedure. Eur. J. Polit. Econ., 607: 1-39 (39 pages).
Jimenez, B.S., (2019). Power to the people? The initiative process and fiscal discipline in city governments. Urban. Aff. Rev., 55(5): 1280-1311 (32 pages).
Jorge, S.M.F., (2003). Local government accounting in Portugal in comparative-international perspective. Uni. Coimbra., 1-519 (519 pages)‏.
Kaplan, R.S.; Norton, D.P., (1996). Using the balanced scorecard as a strategic management system.
Keshavarz, Y.; Yazdanmehr, R., (2015). Investigating the effect of accrual financial approach on fiscal discipline of fars university of medical sciences, Thesis for receiving a master's degree in public administration. Islamic. Azad. University of Sirjan. Branch, 1-183 (183 pages). (In Persian)
Kholjigitov, G., (2011). The role of the fiscal discipline in public finance management in developing countries. Available at SSRN 2368123, 1-7 (7 pages).
Lin, J., (1991). Divergence measures based on the Shannon entropy. IEEE Transact. Inf. theory, 37(1):  145-151 (7 pages).
Macijauskas, M., (2021). OPINION on the compliance with the fiscal discipline rules of municipal budgets during 2020-2021. BPE.: 4: 1-3 (3 pages).
Midary, A., (2007). Good ruling. Tehran: Parliamentary. Res. Center., 1-721 (721 pages). (In Persian)
Mohammadi, A.; Mohammadzadeh Salteh, H.; Dianati Deilami, Z.; Aghdam Mazraeh, Y., (2019). Presentation of challenges detail model quality of financial eporting in the public sector: based on grounded theory approach. Empirical Stud. Finance. Acc., 16(63): 27-51 (25 pages). (In Persian)
Motaleby, M.; Alizadeh, M.; Faraji, S., (2020). Estimating shadow economy and tax evasion using governmental financial discipline variables.  J. Quant. Econ., 16(4):  69-100 (32 pages). (In Persian)
Nakhaei, K.; Hosseinpour, M.; Barzegran, A.R.; Kharashadizadeh, A., (2018). Investigating the impact of performance auditing in the direction of justice and fulfillment of social responsibilities of executive bodies in the public sector. Hum. Sci. Res. J., 135-154 (20 pages). (In Persian)
Nazarovets, N., (2001). Fiscal discipline and budgetary institutions in Ukraine. Kyiv-Mohyla. Acad. Kijow., 1-65 (65 pages).
Neto, D., (2020). Tracking fiscal discipline. Looking for a PIIGS on the wing. Int. Econ., 163: 147-154 (8 pages)‏.
Niven, P.R., (2006). Balanced scorecard step-by-step. John Wiley Sons, Inc, San Diego, California.
organisation for economic co-operation and development.; (2017). Trust and public policy: How better governance can help rebuild public trust. OECD. Public. Governance. Rev., 1-162 (162 pages).
Pieschacon, A., (2012). The value of fiscal discipline for oil-exporting countries. J. Mon. Econ., 59(3): 250-268 (19 pages).
Pirdal, B., (2017). A comparative analysis of fiscal rules and independent fiscal agencies. J. Econ. Admin. Sci., 19(2): 1-12 (12 pages).
Rahbar, F.; Salimi, E., (2015). The role of government financial discipline and the national development fund in reducing the dutch disease in the Iranian economy. Stud. Appl. Econ., 4(41): 219-243 (25 pages). (In Persian)
Ridder, D.T.; Lensvelt-Mulders, G.; Finkenauer, C.; Stok, F. M.; Baumeister, R. F., (2012). Taking stock of self-control: A meta-analysis of how trait self-control relates to a wide range of behaviors. Pers. Soc. Psychol. Rev., 16(1): 76-99‏ (24 pages).
Sandelowski, M.; Barros, J., (2007). Handbook for synthesizing qualitative research. Springer Publishing Organization Inc. Int. J. Nurs. Stud., 47(4): 467-411 (45 pages).
Shai, T. S.; Worku, Z.; Muchie, M., (2019). Fiscal discipline and the successful completion of municipal projects: The case of city of Tshwane. J. Enterp. Risk Manage., 5(1): 1-22 (22 pages).
Tkacevs, O.; Vilerts, K., (2019). The impact of government borrowing costs on fiscal discipline. J. Kyklos., 72(3): 446-471 (26 pages).
Valibeigi, M.; Afsharirad, M.; Sarhangi, E., (2020). International journal of human capital in urban management. Int. J. Hum. Capital in Urban Manage., 5(4): 319-330 (12 pages).
  • Receive Date 07 March 2022
  • Revise Date 22 May 2022
  • Accept Date 15 June 2022

Home

Authorship

Submit Manuscript

Indexing and Abstracting

Editorial Board

Unrestricted Reuse in Compliance with BOAI

Open Access Policy

Self-Archiving Policy

Privacy Statement

Publisher Business Model

Publisher and Sponsor

Contact Us