Open AccessLocal government finance assessment on the basis of budget implementation statements
Author(s) -
Iwona Franczak
Publication year - 2019
Publication title -
journal of management and financial sciences
Language(s) - English
Resource type - Journals
eISSN - 2657-5612
pISSN - 1899-8968
DOI - 10.33119/jmfs.2018.35.2
Subject(s) - scope (computer science) , rank correlation , local government , interpretation (philosophy) , rank (graph theory) , descriptive statistics , government (linguistics) , order (exchange) , public finance , accounting , economics , public economics , political science , finance , public administration , statistics , macroeconomics , computer science , mathematics , combinatorics , programming language , linguistics , philosophy
This article discusses local government finances in Poland and the scope of budget implementation statements taking into consideration literature analysis and regulation interpretation. In proving the research hypothesis as being valid, the project confirms that budget implementation statements of local governments give rise to the formation of judgements regarding said local government finances. Toward this end, the study assessments have quantitative values initially based on basic descriptive statistics, further developed through the application of Pearson’s correlation coefficient and Spearman’s rank-order correlation coefficient.