Public efficiency in Tokyo's metropolitan local governments: the role of asset utilization and budgeting

被引：5
|
作者：
Thien Vu Tran [1 ]
Noguchi, Masayoshi [1 ]
机构：
[1] Tokyo Metropolitan Univ, Tokyo, Japan
来源：
PUBLIC MONEY & MANAGEMENT | 2022年 / 42卷 / 02期
关键词：
Accrual accounting; asset utilization; cash budgeting; data envelopment analysis (DEA); public efficiency; Tokyo Metropolitan Government (TMG); DATA ENVELOPMENT ANALYSIS; MANAGEMENT; MODELS; IMPACT;
D O I：
10.1080/09540962.2020.1734315
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 paper examines the efficiency of Tokyo municipalities and also the determinants of relative technical efficiency. Data envelopment analysis (DEA) was employed to measure relative technical efficiency and second stage regression was employed to measure the association of various accounting factors. The results of this unique study suggest that public efficiency has declined since the introduction of accrual accounting in 2008, due both to under-utilized asset management, as well as a mismatch between traditional cash budgeting and accruals accounting respectively.
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页码：114 / 123
页数：10
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