Financial Sustainability and Sustainable Development in Local Governments: Empirical Insights

被引：4

作者：

Bisogno, Marco ^{[1
]}

Cuadrado-Ballesteros, Beatriz ^{[2
,3
]}

Manes-Rossi, Francesca ^{[4
]}

Pena-Miguel, Noemi ^{[5
]}

机构：

[1] Univ Salerno, Dept Management & Innovat Syst, Via Giovanni Paolo II 132, Fisciano, SA, Italy

[2] Univ Salamanca, Fac Econ, Campus Unamuno, Salamanca, Spain

[3] Univ Salamanca, Multidisciplinary Inst Enterprise, Campus Unamuno, Salamanca, Spain

[4] Univ Naples Federico II, Dept Econ Management Inst, Naples, Italy

[5] Univ Basque Country, Fac Econ & Business, Bilbao, Spain

来源：

PUBLIC PERFORMANCE & MANAGEMENT REVIEW | 2024年 / 47卷 / 03期

关键词：

Sustainable development goals; financial sustainability; Italy; Spain; local government; DEVELOPMENT GOALS; PUBLIC-SECTOR; ENVIRONMENT; INDICATORS; LEADERSHIP; DISTRESS; GOVERNANCE; MANAGEMENT; QUALITY; IMPACT;

D O I：

10.1080/15309576.2024.2340116

中图分类号：

C93 [管理学]; D035 [国家行政管理]; D523 [行政管理]; D63 [国家行政管理];

学科分类号：

12 ; 1201 ; 1202 ; 120202 ; 1204 ; 120401 ;

摘要：

This study investigated if and how financial sustainability affects the ability of local governments to meet the 17 Sustainable Development Goals (SDGs) established by the United Nations. Two samples consisting of Italian and Spanish local governments were analyzed for the analysis. These municipalities were selected, as they provide many essential services largely linked with several SDGs. Findings show that local governments with better financial conditions devote more effort to achieving the SDGs connected with the biosphere, as well as social and economic development. Our results can stimulate politicians and managers to fight against tax evasion to increase their resources.

引用

页码：784 / 811

页数：28

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